qinghua et al - 2007 audit committee, board characteristics and quality of financial reporting in chinese
Báo cáo y học: "Characteristics and outcomes of cancer patients in European ICUs" pps
... predominance of respiratory infections, as
reported previously [17,34,35]. Apart from a higher incidence
of E. coli and abdominal infections in patients with solid
tumours than in non -cancer patients ... insufficiency in patients with solid tumours, and
more patients with AIDS in patients with haematological can-
cer. Corticosteroids and chemotherapy were more co...
![cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]](https://media.store123doc.com/images/document/2015_01/02/medium_abq1420194784.jpg)
cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]
... Do Investors Really Value Corporate
Governance? Evidence from the
Hong Kong Market
Yan-Leung Cheung
Department of Economics and Finance, City University of Hong Kong, Tat Chee ... on the firms’
fiscal year ends. Firm market values and other performance data are
Do Investors Really Value Corporate Governance? 97
Table 1. Variable Definitions
Variables De...
![kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]](https://media.store123doc.com/images/document/2015_01/02/medium_esp1420194803.jpg)
kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]
... 36.93, and 21.41 points respectively in the
dividend- to-cash flow ratio.
Our results for the remaining potential dividend determinants are in line with the corporate
finance literature and expectations. ...
literature both in dividend policy and in agency theory. In dividend policy, we show that corporate
governance is a significant determinant of dividen...
qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market
... three
Board characteristics and quality of fi nancial reporting 387
regression equations to explore the correlation between board composition and
the quality of financial reporting.
2.1 Board ... between board characteristics and the
quality of financial reporting by means of theoretical analysis and empirical
testing. We then proceeded to probe...
bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management
... firms on their
Abnormal Accruals. Abnormal Accruals is the abnormal component of total accruals estimated with the Jones cross-
sectional model (see Equation (1)).
-5 0%
-4 0%
-3 0%
-2 0%
-1 0%
0%
10%
20%
30%
12345 ... affect the likelihood of aggressive earnings management. For the third aspect of committee
The Effect of Audit Committee Experti...
chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality
...
Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals:
Does Long Auditor Tenure Impair Earnings Quality?
Chih-Ying Chen
*
Department of Accounting ... between audit firm tenure and earnings quality (JKR;
MMO; Ghosh and Moon 2003), we use discretionary accruals as a proxy for earnings quality and
investiga...
chen et al - 2005 - audit quality and earnings management for taiwan ipo firms
... The IPO environment is
Audit quality for
Taiwan IPO
firms
89
characterized by information asymmetry between management and investors (Leland
and Pyle, 1977), and between informed and uninformed ... Audit quality and earnings
management for Taiwan IPO
firms
Ken Y. Chen
College of Management, National Cheng Kung University, Tainan, Taiwan
Kuen-Lin Lin
Sc...
![arel et al - 2005 - audit firm rotation and audit quality [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_bqa1420548082.jpg)
arel et al - 2005 - audit firm rotation and audit quality [mafr]
... prohibited without permission.
Audit Firm Rotation and Audit Quality
Arel, Barbara;Brody, Richard G;Pany, Kurt
The CPA Journal; Jan 2005; 75, 1; ProQuest Central
pg. 36
Reproduced with permission
![carrera et al - 2007 - mandatory audit firm rotation in spain - a policy that was never applied [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_fau1420548112.jpg)
carrera et al - 2007 - mandatory audit firm rotation in spain - a policy that was never applied [mafr]
... The analysis also reveals
that at the very time that Spain was being cited internationally for rejecting mandatory audit firm
rotation, Spanish political parties and regulators were debating whether ... Arrun
˜
ada and
Paz-Ares (1995) study in concluding that the mandatory rotation of audit firms in
Spain has had a negative impact on audit quality. The main purpos...
gul et al - 2007 - auditor independence - evidence on the joint effects of auditor tenure and non-audit fees
... EVIDENCE ON THE JOINT EFFECTS OF
AUDITOR TENURE AND NON-AUDIT FEES
Abstract
This study examines whether the impact of non-audit fees on auditor independence is
contingent on auditor tenure. ... earlier, we use the log of audit fees, the log of non-audit fees, the log
of total fees and the ratio of non-audit fees to to...
jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms
... States
b
The Hong Kong Polytechnic University, Hong Kong
c
Department of Accountancy, City University of Hong Kong, Hong Kong
d
School of Accounting and Finance, The Hong Kong Polytechnic University, Hong ... association between corporate board independence and earnings manage-
ment in Hong Kong firms. Additionally, it examines whether family control influen...