6 moll et al 2004
bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management
... 0.000 –3.320 –2. 363 58 100 27 100 61 66 100 Panel B: Spearman Correlations of Total and Abnormal Accruals with Possible Correlated Variables Variable |Total Accruals| |Abnormal Accruals| |Earnings| ... 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 ... for the calculation of abnormal accruals Abnormal accruals (AbnAccruals) for each firm i in industry j are defined as the residual from the regression of total accruals (the difference between...
Ngày tải lên: 02/01/2015, 17:34
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 ... closest return on assets (ROA), where ROA equals income before extraordinary items divided by beginning book value of total assets Performance-matched discretionary accruals (denoted by PMDA) equal ... measures of accruals: discretionary accruals and current accruals They use the cross-sectional Jones (1991) model to estimate discretionary accruals, and their current accruals equal the change...
Ngày tải lên: 06/01/2015, 19:41
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 ... items/lagged total assets; OCF = Operating cash flows/lagged total assets; SIZE = Natural log of total assets; LEV = Total debts/lagged total assets; BIG5 = Big Five auditor dummy; L1TAC = Lagged total accruals/lagged ... total accruals) scaled by total assets for firm i and year t; SIZEit = the natural logarithm of the book value of total assets for firm i and year t; LEVit = the ratio of total debts to total...
Ngày tải lên: 06/01/2015, 19:43
cohen et al - 2004 - the corporate governance mosaic and financial reporting quality
... financial reporting quality, earnings manipulation, financial statement fraud, and weaker internal controls (e.g., Dechow et al 19 96; Beasley 19 96; McMullen 19 96; Beasley et al 1999; Beasley et al ... 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 ... Further, in a recent meta analysis of corporate governance research, Larcker et al (2004, 1) conclude that “the typical structural indicators used in academic research and institutional rating services...
Ngày tải lên: 06/01/2015, 19:49
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,...
Ngày tải lên: 12/05/2014, 17:28
Maheshwari et al. Journal of Orthopaedic Surgery and Research 2010, 5:6 potx
... in total hip replacement Skeletal Radiol 2004, 33:112 -6 13 Potter HG, Foo LF: Magnetic resonance imaging of joint arthroplasty Orthop Clin North Am 20 06, 37: 361 -73 Maheshwari et al Journal of ... some cases Maheshwari et al Journal of Orthopaedic Surgery and Research 2010, 5 :6 http://www.josr-online.com/content/5/1 /6 Page of Figure A coronal T1 MRI showing a normal ilio-psoas tendon on ... 2010, 5 :6 http://www.josr-online.com/content/5/1 /6 Page of 14 Potter HG, Nestor BJ, Sofka CM, Ho ST, Peters LE, Salvati EA: Magnetic resonance imaging after total hip arthroplasty: evaluation...
Ngày tải lên: 20/06/2014, 07:20
Fujiki et al. Nanoscale Research Letters 2011, 6:347 doc
... points of the raw data Fujiki et al Nanoscale Research Letters 2011, 6: 347 http://www.nanoscalereslett.com/content /6/ 1/347 virtual electronic all excited states in analogy to surfaceenhanced Raman ... Local Heating in Nanoscale Conductors Nano Lett 2003, 3: 169 1 35 Jensen ET, Palmer RE, Allison W, Annett JF: Temperature-Dependent Plasmon Frequency and Linewidth in a Semimetal Phys Rev Lett ... 1991, 66 :492 doi:10.11 86/ 15 56- 276X -6- 347 Cite this article as: Fujiki et al. : STM-induced light emission from thin films of perylene derivatives on the HOPG and Au substrates Nanoscale Research Letters...
Ngày tải lên: 21/06/2014, 04:20
Chen et al. Nanoscale Research Letters 2011, 6:350 potx
... 20 06, 17:7 06- 713 doi:10.11 86/ 15 56- 276X -6- 350 Cite this article as: Chen et al. : Analytical model for the photocurrentvoltage characteristics of bilayer MEH-PPV/TiO2 photovoltaic devices Nanoscale ... reasonable that we simply assume Chen et al Nanoscale Research Letters 2011, 6: 350 http://www.nanoscalereslett.com/content /6/ 1/350 Q is a constant In spite of the parameters ε p = 4ε which is comparable ... Chen et al Nanoscale Research Letters 2011, 6: 350 http://www.nanoscalereslett.com/content /6/ 1/350 interactions [20], on the interfacial charge separation and recombination...
Ngày tải lên: 21/06/2014, 04:20
Okuyama et al. Nanoscale Research Letters 2011, 6:351 doc
... Rev B) 11 Kalameitsev AB, Kovalev VM, Govorov AO: “Magnetoexcitons in type-II quantum dots” JETP Lett 1998, 68 :66 9 doi:10.11 86/ 15 56- 276X -6- 351 Cite this article as: Okuyama et al. : Magnetoluminescence ... Okuyama et al Nanoscale Research Letters 2011, 6: 351 http://www.nanoscalereslett.com/content /6/ 1/351 Figure Gray scale plots of the two-body density for the twoelectron ground state at zero magnetic ... N-fold rotational symmetry of the electron configuration in the Wigner molecule [9] Okuyama et al Nanoscale Research Letters 2011, 6: 351 http://www.nanoscalereslett.com/content /6/ 1/351 Page of...
Ngày tải lên: 21/06/2014, 04:20
Lee et al. Nanoscale Research Letters 2011, 6:352 pot
... rij ρ − C r6 ij (1) Lee et al Nanoscale Research Letters 2011, 6: 352 http://www.nanoscalereslett.com/content /6/ 1/352 Page of where Aij, rij, and cij in Equation are variable parameters given ... - 1.9 86 Type III 164 .1 - - 1.989 339. 76 36. 332 0.0 46 - 172 .65 10.922 0.043 - 140.37 8 .62 5 0.02 - 144 0.2 - - Nanobelt (WZ) [44] Bulk [ 46] 80 Type I Type II Type III 60 Stress(GPa) typical growth ... structural formation in this work Lee et al Nanoscale Research Letters 2011, 6: 352 http://www.nanoscalereslett.com/content /6/ 1/352 Page of Figure Atomic configurations of Type I under uniaxial loading...
Ngày tải lên: 21/06/2014, 04:20
Asedegbega-Nieto et al. Nanoscale Research Letters 2011, 6:353 pot
... Asedegbega-Nieto et al Nanoscale Research Letters 2011, 6: 353 http://www.nanoscalereslett.com/content /6/ 1/353 Experimental procedure CNTs were synthesized by the catalytic vapor decomposition method ... Asedegbega-Nieto et al Nanoscale Research Letters 2011, 6: 353 http://www.nanoscalereslett.com/content /6/ 1/353 Page of Table Characterization properties of CNTs Sample BET morphological parameters TGA: ... Asedegbega-Nieto et al Nanoscale Research Letters 2011, 6: 353 http://www.nanoscalereslett.com/content /6/ 1/353 400 .6 eV The main peak can be ascribed to the two chemically non-equivalent nitrogens...
Ngày tải lên: 21/06/2014, 04:20
Song et al. Nanoscale Research Letters 2011, 6:354 pot
... UV-spectrophotometer (11000, Beijing analysis Instrument Co., Ltd, Beijing, China) at 418 nm The hemolysis Song et al Nanoscale Research Letters 2011, 6: 354 http://www.nanoscalereslett.com/content /6/ 1/354 ... mean ± SD of six rats.) Song et al Nanoscale Research Letters 2011, 6: 354 http://www.nanoscalereslett.com/content /6/ 1/354 Page of 12 Table Pharmacokinetic parameters of DTX after i.v administration ... mean ± SD of four mice.) Song et al Nanoscale Research Letters 2011, 6: 354 http://www.nanoscalereslett.com/content /6/ 1/354 Page of 12 Table Pharmacokinetic parameters of DTX after i.v administration...
Ngày tải lên: 21/06/2014, 04:20
Xu et al. Nanoscale Research Letters 2011, 6:355 pot
... Xu et al Nanoscale Research Letters 2011, 6: 355 http://www.nanoscalereslett.com/content /6/ 1/355 Page of easily surpass the magnitudes of signals caused by external influences Thus, ... Mon Bi Tri Mon Bi Tri 34.0 17.0 11.3 6. 05 4.23 3.39 3 .67 2.59 2.10 Xu et al Nanoscale Research Letters 2011, 6: 355 http://www.nanoscalereslett.com/content /6/ 1/355 Page of membrane film Two assumptions ... Science 2004, 3 06: 666 -66 9 15 Chen CY, Rosenblatt S, Bolotin KI, Kalb W, Kim P, Kymissis I, Stormer HL, Heinz TF, Hone J: Performance of monolayer graphene nanomechanical resonators with electrical...
Ngày tải lên: 21/06/2014, 04:20
Li et al. Nanoscale Research Letters 2011, 6:356 doc
... Anatase N-550-2 550 10 Anatase N -60 0-1 60 0 3.5 20 Rutile and anatase Li et al Nanoscale Research Letters 2011, 6: 3 56 http://www.nanoscalereslett.com/content /6/ 1/3 56 The reflection images of the ... Environ Sci Technol 2009, 43:4355-4 360 Li et al Nanoscale Research Letters 2011, 6: 3 56 http://www.nanoscalereslett.com/content /6/ 1/3 56 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Page of Choi ... [21-23], was added into the 96- well plates (20 mM) 30 before the cells were Li et al Nanoscale Research Letters 2011, 6: 3 56 http://www.nanoscalereslett.com/content /6/ 1/3 56 Page of irradiated by light...
Ngày tải lên: 21/06/2014, 04:20
Imura et al. Nanoscale Research Letters 2011, 6:358 ppt
... Δ/B = 3.2 Imura et al Nanoscale Research Letters 2011, 6: 358 http://www.nanoscalereslett.com/content /6/ 1/358 Page of 6 10 11 Figure 15 Δ/B = 12 13 14 15 16 17 18 19 20 21 Figure 16 Comparison of ... Orthogonal Class in a Two-Dimensional Honeycomb Lattice Phys Rev Lett 2002, 89( 26) : 266 603 Nomura K, Koshino M, Ryu S: Topological Delocalization of Two-Dimensional Massless Dirac Fermions Phys Rev Lett ... Journal of the Physical Society of Japan 2010, 79(12):124709 doi:10.11 86/ 15 56- 276X -6- 358 Cite this article as: Imura et al. : Flat edge modes of graphene and of Z2 topological insulator Nanoscale...
Ngày tải lên: 21/06/2014, 04:20
Allahyari et al. Nanoscale Research Letters 2011, 6:360 doc
... nanoparticle mean diameter has been used for calculating the effective thermal conductivity: Allahyari et al Nanoscale Research Letters 2011, 6: 360 http://www.nanoscalereslett.com/content /6/ 1/ 360 Page of ... deteriorates the nanofluid homogeneity For the particles with smaller mean diameter, this Allahyari et al Nanoscale Research Letters 2011, 6: 360 http://www.nanoscalereslett.com/content /6/ 1/ 360 ... nanofluids Int J Heat Mass Transfer 2003, 46: 363 9- 365 3 Allahyari et al Nanoscale Research Letters 2011, 6: 360 http://www.nanoscalereslett.com/content /6/ 1/ 360 Page 13 of 13 17 Akbari M, Behzadmehr...
Ngày tải lên: 21/06/2014, 04:20
Kang et al. Nanoscale Research Letters 2011, 6:363 pptx
... 237:38- 46 Kang et al Nanoscale Research Letters 2011, 6: 363 http://www.nanoscalereslett.com/content /6/ 1/ 363 Page 10 of 10 15 Ahmed R, Koo JM, Jeong YH, Heo G: Design of safety-critical systems ... gravitational force generated by the Figure Schematic diagram of nanofluid-engineered SIT (out of scale) Kang et al Nanoscale Research Letters 2011, 6: 363 http://www.nanoscalereslett.com/content /6/ 1/ 363 ... Kang et al Nanoscale Research Letters 2011, 6: 363 http://www.nanoscalereslett.com/content /6/ 1/ 363 TRIZ and finally concretized a specific design of a nanofluid-engineered...
Ngày tải lên: 21/06/2014, 04:20
Wulf et al. Nanoscale Research Letters 2011, 6:365 ppt
... experimental and the Wulf et al Nanoscale Research Letters 2011, 6: 365 http://www.nanoscalereslett.com/content /6/ 1/ 365 Page of Figure Drain characteristics in experiment and theory (a) Experimental ... desirable allowing to distinguish between the short-channel effects on micrometer scale and quantum short-channel effects Wulf et al Nanoscale Research Letters 2011, 6: 365 http://www.nanoscalereslett.com/content /6/ 1/ 365 ... and u = 0.2 (green) Wulf et al Nanoscale Research Letters 2011, 6: 365 http://www.nanoscalereslett.com/content /6/ 1/ 365 temperatures slightly below (see Figure 5c) In general, the temperature dependence...
Ngày tải lên: 21/06/2014, 04:20
Žvátora et al. Nanoscale Research Letters 2011, 6:366 pptx
... Žvátora et al Nanoscale Research Letters 2011, 6: 366 http://www.nanoscalereslett.com/content /6/ 1/ 366 surface has not got an optimal roughness The analytical enhancement factor was calculated ... 1 06 1.44 × 1 06 1. 86 × 1 06 10-3 8.37 × 1 06 4.09 × 1 06 6.10 × 1 06 -4 5. 96 × 10 4.12 × 10 5.93 × 1 06 10 10.3 × 10 8.91 × 10 8.04 × 1 06 10 -6 12 .6 × 1 06 -7 6. 38 × 10 0.09 × 10 10 -5 10 -8 10 9. 06 ... glass J Phys Chem 1993, 99:2101 Žvátora et al Nanoscale Research Letters 2011, 6: 366 http://www.nanoscalereslett.com/content /6/ 1/ 366 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Page of Aroca RF,...
Ngày tải lên: 21/06/2014, 04:20