2004 see chapter 19 hilmy et al 2006
benkel et al - 2006 - the assassination between corporate governance and earning management
... Exchange and market value, 199 5 -2004 (year-end) Number of listed companies Capitalization (mill PLN) 199 5 65 199 6 83 199 7 143 199 8 198 199 9 221 2000 225 2001 230 2002 216 2003 203 2004 230 PLN 11,3 ... that board smallness was associated with higher market evaluations as well as higher returns on assets, sales over assets, and return on sales (ROS) Since, there is not clear empirical evidence, ... duality have concluded to inconsistent results and there is no clear direction and magnitude of CEO duality–board vigilance and firm performance (Daily and Dalton, 199 2, 199 3; Dalton et al. , 199 8;...
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lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts
... period January 199 1–June 199 8 Panel A: Temporal distribution of industrial ipos disclosing an earnings forecast Year Number of firms Per cent 199 1 199 2 199 3 199 4 199 5 199 6 199 7 199 8 Total 19 54 36 ... sample of 179 Australian industrial IPOs with a matched earnings forecast between January 199 1 and June 199 8 192 P J Lee et al Int J Audit 10: 183 199 (2006) © 2006 The Author(s) Journal compilation ... Becker et al (199 8), DeFond & Subramanyam (199 8), Francis et al (199 9), Francis & Krishnan (199 9), Lennox (199 9), and Basu et al (2001) Apart from the papers we review, there are several studies...
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jennings et al - 2006 - strong corporate governance and audit firm rotation- effects on judges' independence perceptions and litigation judgments
... information (or differentially weigh positive and negative information) to support their prior beliefs (e.g., Mahoney 197 6, 197 7; Lord et al 197 9; Wilson et al 199 3; Pham et al 2001) Similar findings ... Arel et al 2005; Brody and Moscove 199 8; Kemp et al 198 3; Ramsey 2001; Winters 197 8; Wolf et al 199 9) Threats to auditor independence are not new; more than 40 years ago, Mautz and Sharaf (196 1, ... 2000, 2001; Lowe et al 2002; Brandon and Mueller 2006) or judges (e.g., Lowe and Reckers 199 4; Jennings et al 199 8; Jennings et al 199 3; Anderson et al 199 7) What are the advantages of using each...
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nasser et al - 2006 - auditor‐client relationship- the case of audit tenure and auditor switching in malaysia
... 3. 619 mxt 198 0.67 1 .191 m1 23 0.08 0.268 m2 36 0.12 0.327 m3 0.03 0.172 m4 19 0.06 0.245 Table II Descriptive statistics Notes: n – 297; TA – total assets; ln TA – the natural logarithm of total ... natural logarithm of BVE ½ lnðBEÞ 2; The natural logarithm of the client’s assets [ln TA] The natural logarithm of squared changes in of total assets ½lnðDTAÞ2 ; MVE [ln MVE] The natural logarithm ... increase in alertness to any possible improprieties, increase in quality service and prevent closer relationship with client (Mautz, 197 4; Winters, 197 6; Hoyle, 197 8; Brody and Moscove, 199 8) However,...
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raiborn et al - 2006 - should auditor rotation be mandatory
... atext/d04216.txt Healey, T (2004, March 12) The best safeguard against financial scandal Financial Times Retrieved March 15, 2004, from http://www.ksg.harvard.edu/news/ opeds /2004/ healey_financial_scandal_ ... partings are always from small companies (O’Sullivan, 2004b) As in all analytical decisions, client analysis should include both quantitative measures, such as profitability, and qualitative measures, ... (2004) Parmalat sues former auditors New York Times Retrieved December 31, 2004, from http:// www.nytimes.com O’Sullivan, K (2004a, October) Can we talk? CFO, pp 70–71 O’Sullivan, K (2004b) Getting...
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![[cg-sr] aguilera et al - 2006 - corporate governance and social responsibility - uk and us](https://media.store123doc.com/images/document/2015_01/06/small_xvi1420548465.jpg)
[cg-sr] aguilera et al - 2006 - corporate governance and social responsibility - uk and us
... US have also joined with sociallyresponsible investors to discuss these same Number of Articles 200 150 100 50 02 04 20 00 20 20 98 96 19 94 19 92 19 19 90 19 88 86 19 84 19 82 19 19 19 80 Year ... relational corporate governance system (Pendleton and Gospel, 2005; Mallin et al. , 2005) An additional important trend in the © 2006 The Authors Journal compilation © Blackwell Publishing Ltd 2006 ... informal monitoring” Dual leadership Institutional investor engagement Stakeholder relationships Stock market in 2004: Firms listed Market capitalization as percentage of GDP Stock market velocity...
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transmission line matrix (tlm) in computational mechanics - d. de cogan, et al., (crc, 2006) ww
... both analytical and numerical analysis of magnetic fields and forces, his research interests include novel numerical modeling methods and applications, especially in acoustics, mechanical-acoustic ... rules are determined by the laws of electromagnetics All numerical techniques involve discretization In most traditional approaches the physics is first modeled as a differential or integral equation, ... the best-known example is the equivalent electrical network The use of electrical network models in mechanics is well established There are direct analogues between springs, masses, and dampers...
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color atlas of histopathology of the cervix uteri 2nd ed - c. dallenbach - hellweg, et al., (springer, 2006)
... monoclonal antibodies, refer to the historical literature (Moll et al 198 2, 198 3; Czernobilsky et al 198 4; Makin et al 198 4; Tsutsumi et al 198 4; Levy et al 198 8) Reasons for Use The reasons for using ... nuclei are occasionally also present in upper epithelial layers of severe reactive and inflammatory change (al- Saleh et al 199 5; Bulten et al 199 6; Kruse et al 2001; Pirog et al 2002) The expression ... (Cameron et al 2002; Negri et al 2003; Ishikawa et al 2003; Murphy et al 2004) ACIS is positive for CEA, in contrast to CEA-negative microglandular hyperplasia, tubal metaplasia or endometriosis...
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contact dermatitis 4th ed - p. frosch, et al., (springer, 2006)
... Dermatology University Hospital 205 02 Malmử Sweden Frick, Malin Department of Occupational Dermatology General Hospital 214 01 Malmử Sweden Frosch, Peter J (e-mail: peter.frosch@klinikumdo.de) ... Bjửrkner, Bert Dept Occupational Dermatology General Hospital 214 01 Malmử Sweden Alanko, Kristiina (e-mail: Kristiina.Alanko@ttl.fi) Finnish Institute of Occupational Health Topeliuksenkatu 41 aA ... critical importance for understanding mucosal tolerance induction (see Sect 2.9, Hyporeactivity: Tolerance and Desensitization) For most, if not all, allergens prolonged allergenic contacts, also along...
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computational medicinal chemistry for drug discovery - p. bultinck, et al., (marcel dekker, 2004)
... Figure Calculated conformational energy dierences between axial and equatorial methyl-cyclohexane in kcal/mol The dashed line shows the experimental value 12 Liljefors et al Figure Calculated ... the axial 10 Liljefors et al Figure Calculated energy dierences in kcal/mol between the E and Z conformer of Nmethylacetamide The dashed line indicates the experimental value Figure Calculated ... skew-ecl (CMO) Ethyl methyl ether, ga 2-Methoxy-THP, eqaxb Ethanol (CO), ga Propanol (CC), ga Ethyl amine (CN), ga N-Methylacetamide, E-Z N-Methylpiperidine, axeq 2-Methylpiperidine, axeq 3-Methylpiperidine,...
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stuber et al., das allgemeine gleichbehandlungsgesetz in der betrieblichen praxis (2006)
... AGG 228 228 229 230 Das Allgemeine Gleichbehandlungsgesetz (AGG) 245 Stichwortverzeichnis 263 13.1 13.2 13.3 194 194 197 Vorwort Liebe Leserinnen, liebe Leser, als ich vor bald 10 Jahren meine Diversity-Beratung ... sich ziehen und als deren Kehrseite Sie als ArbeitgeberIn eine ganze Reihe von Pflichten treffen 1.2 Die sechs Gleichbehandlungsmerkmale Das Gesetz beinhaltet insgesamt sechs Merkmale auf Grund ... zu sozialer Verantwortung § 17 Abs 2.10 19 Ihre Pflichten als ArbeitgeberIn Diese Aufgaben bestehen in allen Geltungsbereichen des Gesetzes, nehmen allerdings in den verschiedenen PersonalmanagementDisziplinen...
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Woon et al. Journal of Orthopaedic Surgery and Research 2010, 5:19 potx
... original method of stable osteosynthesis Clin Orthop Relat Res 199 1, 272: 67-75 Woon et al Journal of Orthopaedic Surgery and Research 2010, 5 :19 http://www.josr-online.com/content/5/1 /19 10 ... an external Woon et al Journal of Orthopaedic Surgery and Research 2010, 5 :19 http://www.josr-online.com/content/5/1 /19 Page of Figure a - Comminuted Gustillo-Anderson IIIB open diaphyseal fractures ... months later because of unacceptable valgus malalignment and dorsal angulation This involved removal of the external fixation and replacement with an internally placed LCP pilon plate 2.7/3.5 (Synthes...
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Volume et al. Andersson 2004 5, Issue 4, Article R24 Research Open Access comment Anders ppsx
... it increased (see Additional data files) reports Hormone metabolism and transcription factors Senescence is under hormonal control, and although changes in hormonal levels not always require ... library was described by Sterky et al in 199 8 [2], while more recently, Bhalerao et al [3] compared the ESTs from mature and senescing leaves The generation and analysis of the remaining sequences ... Biology 2004, Volume 5, Issue 4, Article R24 Andersson et al For various internal analyses of spotting quality, we included × 36 copies each of the two genes 'expressed protein' and calmodulin,...
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barth et al (eds.) - the savings and loan crisis; lessons from a regulatory failure (2004)
... Assistant Secretary of the Treasury for xx Economic Policy (198 6 -198 9), Member of the National Commission on Superconductivity (198 8 -198 9), Under Secretary of Commerce for Economic Affairs (198 9 -199 2), ... lot Table 1: Number and Cost of Bank and Thrift Failures, 199 5 – 2002 Year Number 199 5 199 6 199 7 199 8 199 9 2000 2001 2002* 6 8 Total Assets ($ bn) 0.8 0.2 *** 0.4 1.5 0.4 2.4 2.2 Estimated Loss ... 198 9 to 199 0 From 198 6 to 198 7; he was President and CEO of the California-based Independence Savings and Loan He was Deputy Chief Economist at the Federal Home Loan Bank Board from 198 3 to 198 6...
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bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management
... abnormal accruals difficult The abnormal component of total accruals is estimated with the modified Jones (199 1) cross-sectional model (DeFond and Jiambalvo 199 4; Francis et al 199 9; Becker et al 199 8) ... Ln(Assets) = natural log of total assets; and ROA = net income before extraordinary items for 199 5 divided by total assets at the end of 199 5 Auditing: A Journal of Practice & Theory, September 2004 ... levels, respectively a All financial variables except Ln(Assets) are scaled by total assets Earnings, |Earnings|, CashFlows, |CashFlows|, Total Accruals , Abnormal Accruals, Ln(Assets), and ROA are...
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chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality
... of total assets at year-end, leverage (LEV) equals total debt divided by total assets at year-end, growth (GROW) equals growth rate of total assets over the previous year, and CFO equals net cash ... measures of accruals: discretionary accruals and current accruals They use the cross-sectional Jones (199 1) model to estimate discretionary accruals, and their current accruals equal the change ... “discretionary accruals” refers to both DA and PMDA unless indicated otherwise Methods of empirical tests We first examine the unconditional relation between absolute discretionary accruals and...
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kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea
... total accruals) scaled by total assets; SIZEit = the natural logarithm of the book value of total assets; LEVit = the ratio of total debts to total assets; L1TACit = last year’s total accruals ... accrual choices in the current period (DeFond and Jiambalvo 199 3; Becker et al 199 8; DeFond and Park 199 7; Kim et al 2003) As in Ashbaugh et al (2003), we include the prior year’s total accruals ... earnings through income-increasing accrual choices (Becker et al 199 8; Francis et al 199 9; and Kim et al 2003) Fan and Wong (2002) also document that in East Asian 19 economies, Big Five auditors are...
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cohen et al - 2004 - the corporate governance mosaic and financial reporting quality
... financial expert In their study, McDaniel et al compared how financial experts may differ from financial literates in the evaluation of the quality of financial reporting items and whether the salience ... potentially undervalue the role that corporate governance can play Further, in a recent meta analysis of corporate governance research, Larcker et al (2004, 1) conclude that “the typical structural ... association between weaknesses in governance and poor financial reporting quality, earnings manipulation, financial statement fraud, and weaker internal controls (e.g., Dechow et al 199 6; Beasley 199 6;...
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