ferris et al - 2009 - the effect of crosslisting on corporate governance - a review

... of considering only one of the channels in the regression (either the change, which given the MASTER THESIS: THE EFFECT OF EDUCATION ON ECONOMIC GROWTH 25 Figure 4. Class 2a, examples for Indonesia and Portugal. ... results. 4. Conclusion The literature on the effect of education on economic growth is far from achieving a definitive conclusion. Through t...

Ngày tải lên: 24/08/2013, 18:40

... trailers. KRONE: 80 0-7 75 -KRONE www.kroneamericas.com www.truenet-system.com No part of this document may be reproduced without permission â2001 KRONE, Inc. The Effect of Errors on TCP Application Performance in ... degrade application performance; the com- plicated answer is that the degradation is dependent on how the errors effect TCP. How TCP wo...

Ngày tải lên: 22/12/2013, 11:17

... The relation between firm-level corporate governance and market value: A case study of India N. Balasubramanian a , Bernard S. Black b, ⁎ , Vikramaditya Khanna c a Indian Institute of Management, ... emerging markets? Another examination using a new data set. Journal of Banking and Finance 33, 254–262. Patel, Sandeep A. , Balic, Amra, Bwakira, Liliane, 2002. Measu...

Ngày tải lên: 02/01/2015, 17:33

... 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...

Ngày tải lên: 02/01/2015, 17:34

... perceptions of earnings quality. - 14 - 4. Empirical Models and Results In this section, we examine the effects of auditors’ pre-client and client-specific experience on earnings quality and ... The Effects of Auditors’ Pre-Client and Client-Specific Experience on Earnings Quality and Perceptions of Earning...

Ngày tải lên: 06/01/2015, 19:41

... on Earnings Quality and on Perceptions of Audit Quality SUMMARY: We examine the effects of auditors‘ pre-client and client-specific experience on earnings quality and on perceptions of ... on earnings quality or the effect of pre-client and client-specific experience on perceptions of audit quality. - 21 -...

Ngày tải lên: 06/01/2015, 19:41

... Words: Auditor Rotation; Professional Skepticism; Audit Quality; Game Theory 1  I. INTRODUCTION We test whether the effects of auditor rotation on audit quality depend upon the mental frame ... The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality Kendall O. Bowlin Ass...

Ngày tải lên: 06/01/2015, 19:41

... with audit quality. Next, we consider how tenure and rotation of the review partner may affect audit quality. Quality review partner tenure, rotation, and audit quality The general purpose of ... potential effects of engagement partner tenure and rotation on audit quality. Engagement partner tenure, rotation, and audit quality...

Ngày tải lên: 06/01/2015, 19:42

... Financial Supervisory Services (FSS) in Korea. 1 The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market INTRODUCTION ... Electronic copy available at: http://ssrn.com/abstract=1764343 The effect of mandatory audit firm rotation on audit quality and audit...

Ngày tải lên: 06/01/2015, 19:43

... over-identifying restrictions examines the overall validity of the instruments by analyzing the sample analogue of the moments conditions used in the estimation process. If the moment condition holds, then ... help in recognizing the financial position of the company, reflect the operation, structural and financial picture of the corporations to the stak...

Ngày tải lên: 06/01/2015, 19:46

... focus only on the last rating. 3 2 This construction of relative ratings contrasts the use of absolute ratings (e.g., Gompers et al. , 2003). 3 As a robustness check, we also conduct our analysis on ... computed for the August 2004 evaluation. All firms (financials and non-financials) are included. 238 R. Bauer et al. / Pacific-Basin Finance Journal 16 (2008) 236–251 To...

Ngày tải lên: 06/01/2015, 19:48

... market (a market of lower quality firms), increase in value when they list on the higher quality China B-share market, and even higher quality H-share market. Gleason, Madura and Subrahman- yam ... critique of the Sarbanes-Oxley Act of 2002, Journal of Corporation Law, 28: 1–67. Romano, R. (2005) The Sarbanes-Oxley Act and the making of quack corporate governance, Yale...

Ngày tải lên: 06/01/2015, 19:49