7 weidema et al 2005

... À4 .79 À4.55 À5.01 À6.88 7. 29 7. 03 7. 45 À3.46 0.03 À0.08 0. 07 À0.04 0.00 À0.15 0.04 0.00 0.04 0.00 1. 87 4.39 4. 37 4. 37 4.51 4.42 4.52 7. 07 7.28 7. 26 7. 43 Panel B Means (Medians) of Discretionary ... Kothari et al. , 2005) ARTICLE IN PRESS S.P Kothari et al / Journal of Accounting and Economics 39 (2005) 163–1 97 179 discretionary accrual for high operating cash flow stocks and a positive value ... 6.6 Alternative discretionary accrual measures We also examine properties of other discretionary accrual measures including total accruals minus the industry median total accruals, total accruals...

Ngày tải lên: 02/01/2015, 17:34

... closer alignment of interests US research has found that managerial ownership is associated with lower levels of earnings management (Dhaliwal et al. , 1982; and Warfield et al. , 1995) Also, there ... et al 1995) Both methods involve estimating parameters for normal accrual activity by regressing a measure of accounting accruals on proxies for normal business activity These estimated normal ... have generally defined total operating accruals as working capital accruals plus a key long-term accrual, depreciation We ignore the long-term component of total accruals, for several reasons...

Ngày tải lên: 02/01/2015, 17:34

... Internal audit function (IAF) Big auditor Extreme earnings performance (EXTP) a Scaled b Scaled C by lagged total assets by total assets AFAANZ, 2005 Percentage 334 334 77 77 360 230 310 152 326 79 ... Jiambalvo, 1994; Becker et al. , 1998; Bartov et al. , 2000) Under this model, the level of discretionary accruals for a particular firm is calculated as the difference between the firm’s total accruals ... Total assets ($’000) Net income (before extraordinary items ($’000) Cash flow from operations ($’000) Total accruals ($’000)a Discretionary accrualsa 941 490 49 79 8 278 816 269 579 630 −2 57 600 90...

Ngày tải lên: 02/01/2015, 17:34

... Test for variable difference between big five and non-big five clients n Mean STD 1 1 1 1 1 300 67 300 67 300 67 300 67 300 67 300 67 300 67 300 67 300 67 300 67 300 67 0.061 0.181 0.643 0.044 0.051 ... 0. 072 0.085 0.0 37 0.036 0.544 0.098 0.046 5 .7 0.828 0.892 1.236 0.393 3.415*** 1.041 0 .74 4 1.314* 2.869** 1.524* 2.594*** 1.452* 0.664 DAC 0.198 0.015 0. 074 0.0 67 0.106 0.030 0. 577 0. 079 0. 073 ... asymmetry at the time of the IPO Balvers et al (1998) and Hogan (19 97) find that big five auditors are associated with lower under-pricing of the offering Balvers et al (1998) argue that a high quality...

Ngày tải lên: 06/01/2015, 19:41

... 0. 275 ** [5.023] 2.305*** [ 87. 375 ] -0 .79 7* [3 .78 8] 1.508*** [21. 277 ] 1.583*** [29.688] -1.1 37* * [6.421] 0.4 47 [1.488] 2.305*** [ 87. 370 ] -0 .74 6** [3.959] 1.559*** [30.508] 1.888*** [44.204] -0. 879 ** ... promoting audit quality Following Myers et al (2003) and Johnson et al (2002), we first use two accrualbased proxies for audit quality: abnormal accruals and abnormal working capital accruals We find ... prediction and Myers et al (2003) 4.1.3 Empirical Findings Based on Abnormal Working Capital Accruals We also use abnormal working capital accruals (AWCA) as a second proxy for audit quality and re-estimate...

Ngày tải lên: 06/01/2015, 19:41

Ngày tải lên: 06/01/2015, 19:41

... natural logarithm of total assets (#6); decile rank of absolute value of residual from regression of annual returns on annual earnings (#18), changes in annual earnings, both scaled by total assets ... mathematically on page ACCRUAL is performance matched discretionary accruals per the modified Jones [1991] model scaled by ending total assets LEVERAGE equals total debt divided by total assets BLOCK ... mathematically on page ACCRUAL is performance matched discretionary accruals per the modified Jones [1991] model scaled by ending total assets LEVERAGE equals total debt divided by total assets BLOCK...

Ngày tải lên: 06/01/2015, 19:41

... mathematical/microeconometrical models Figure 13: Method of analysis (empirical studies) EMPIRICAL STUDIES FOR AGAINST Total Published Unpublished Published Unpublished Analytical Research Archival 14 Experiment ... Audit costs 0 1 2 Audit market competition 0 1 2 Capital market reaction 0 3 Total 16 24 30 Total 24 Note: The total of the empirical studies (24) is different from the total shown in this figure ... results are for small companies Analytical studies Elizur and Falk (Elizur and Falk, 1996) provided a multiperiod model for the planning of external audit quality when the total period of engagement...

Ngày tải lên: 06/01/2015, 19:41

... $900, 071 ,6 47 $ 27, 140,500 $4,891,092,915 3,041 $545,595,258 $28,446,952 $3,253 ,72 5,368 -2.19** -0. 27 MCAP 580 $654,8 57, 916 $21,104,464 $3, 178 ,5 57, 342 3,041 $442, 370 , 678 $21,883,305 $2,265, 473 ,266 ... 1.3205 17. 5 978 -0. 07 -0.44 TOTACC 580 -$64,102 ,77 6 -$1,301,321 $651,666,095 3,041 -$25, 575 ,138 -$1,363,148 $ 178 ,008,646 2 .77 ** -0.52 TOTACC_TA 580 -0.11 57 -0.0590 0.2653 3,041 -0.0903 -0.05 67 0.3414 ... -0.1641 (0.00) 0.0 077 (0.35) -0.00 27 (0 .71 ) 868 7. 6% 7. 46*** 868 8.9% 8 .74 *** 453 11.3% 6.22*** 1, 479 15.8% 26.29*** 415 14.5% 7. 39*** 2001-2003 Absolute Positive 0.4513 0. 278 7 (0.00) (0.00) -0.0056...

Ngày tải lên: 06/01/2015, 19:42

... 25.2 - 45 .7 13.4 81 .7 48 926.8 8.8 133.4 36 16 85 .7 119 0.6 114.5 123.8 67. 1 57 83.1 49.9 28.5 5 .7 78 .7 39.9 77 .6 57. 3 2139.1 4.5 169.1 38.1 43.4 34.4 45.4 120.3 77 .3 1.3 193.1 181.1 7. 6 3.4 44.8 ... 24.9 22 74 .2 44 .7 655 .7 599.0 5.4 2.9 146.6 2,4 27. 9 121.9 95.9 23.1 378 .3 41.5 6.2 78 .9 196.8 271 .7 0.9 1,116.8 6, 875 .7 1996 331.1 90.1 169.1 560.5 (1994) 7. 3 123.5 71 .2 1, 278 .1 1,1 67. 9 35.1 ... 2.6 5.8 484.6 3,563.6 277 .8 392.1 14.9 671 .2 24.9 68.6 2 .7 37. 5 264.5 302.9 449.8 2.3 2,226.9 13,382.1 15 ,75 8.3 % Total OECD Assets 1990-96 1996 1 27. 4 1.3 132.2 0.3 94.4 0 .7 68.4 2.2 - 26,001.4...

Ngày tải lên: 06/01/2015, 19:49

... 8.226 Cal.l 9.8 57 9.486 6.992 6.151 Cal.2 8.451 7. 881 5.316 4.860 Cal.3 6.208 5. 876 393.15 6.0 37 7 .70 7 5.520 4.485 27 Table Comparison of activity coefficients -butene Exp 4.495 Cal.l 4.420 Cal.2 ... 4.420 Cal.2 4.382 Cal.3 4.238 1,3-butadiene Exp 2.309 Cal.l 2.3 47 Cal.2 2. 579 Cal.3 3.136 at infinite dilution among models 1, 2, and 4.316 4.321 4. 271 4.0 57 4.068 4.134 4.066 3 .74 6 3.825 3.964 ... Group parameters Rk and Qk are normally obtained from van der Waals group volumes and surface areas, Vk and Ak, given by Bondi [ 27] , A Rt=-^-\ Qk= o k 15. 17 2.5xlO II Residual Part (77 ) inr/'=Iv

Ngày tải lên: 01/04/2014, 11:32

... time to complete the activities is the key parameter • Quality improvement efforts will reduce cycle time Quality and Value • Value = Quality/ Price • Organizations must evaluate the value they ... quality manuals » Use of quality costs » Invoivement of non-production operations » Failure mode and effects analysis » Statistical process control t Quality control • Develop quality manual ... functions, especially top management leadership, that determine quality policy objectives and responsibilities for all members of the organization Total Quality Management Total quality management...

Ngày tải lên: 12/05/2014, 17:31

... prophylaxis Under general endotracheal anesthesia and ipsilateral pneumatic thigh tourniquet, a curvilinear cm medial incision from the first metatarsal to the medial malleolus was made Dissection ... specialty clinic Diabet Med 19 97, 14(5):3 57- 363 17 Zgonis T, Roukis TS, Stapleton JJ, Cromack DT: Combined lateral column arthrodesis, medial plantar artery flap, and circular external fixation for ... with diabetes mellitus Foot Ankle Int 2008, 29(10):994-1000 doi:10.1186/ 174 9 -79 9X-5 -7 Cite this article as: Capobianco et al. : Charcot foot reconstruction with combined internal and external fixation:...

Ngày tải lên: 20/06/2014, 07:20

... LAF2 37 in metformin- Kato et al Organic and Medicinal Chemistry Letters 2011, 1 :7 http://www.orgmedchemlett.com/content/1/1 /7 Page of treated patients with type diabetes Diabetes Care 27( 12):2 874 –2880 ... (2H, m), 4 .75 (2H, s), 4.85-4. 87 (1H, m), 4. 97 (1H, s), 7. 16 (1H, t, J = 8.8 Hz), 7. 21 -7. 25 (1H, m), 7. 37- 7.43 (1H, m), 9.18 (2H, brs); MS m/z 373 (M+H)+ 4.1.9 (S)-1-(2-(2-Methyl-4-(4-methylisoindolin-2-yl)-4oxobutan-2-ylamino)acetyl)pyrrolidine-2-carbonitrile ... Dunnett’s test (p < 0.01) Kato et al Organic and Medicinal Chemistry Letters 2011, 1 :7 http://www.orgmedchemlett.com/content/1/1 /7 Methods 4.1 Compound synthesis 4.1.1 General All commercially...

Ngày tải lên: 21/06/2014, 06:20

Ngày tải lên: 22/07/2014, 02:20

Ngày tải lên: 22/07/2014, 02:20

... mechanism that can perform natural walking in order to improve the walking efficiency As a control method of the natural dynamics of the biped mechanism, Ono et al proposed a self-excitation control ... the 1 970 s to 1995, many control strategies of a biped walking were proposed [1 -7] In addition, dynamic stability of walking locomotion inherent to a biped mechanism on a shallow slope were also ... fast biped walking with high efficiency based on self-excitation Through our understanding of human walking patterns, we know that people always retain some knee flexion during walking [ 17] when we...

Ngày tải lên: 10/08/2014, 01:22

... Budgetary Decision Making, in Conte, R et al (Eds.) Simulating Social Phenomena Berlin: SpringerVerlag, 19 97 [6] Davis, J A What’s Wrong with Sociology? Sociological Forum, 9: 179 -1 97, 1994 [7] ... experiments that are analogous to the social domain The common problems with this approach is ecological validity - the more parameters are controlled, the less analogous the experimental setting As the ... Model, Journal of Artificial Societies and Social Simulation, 1(4), , 1998 [ 17] Ranyard, R and Craig, G Evaluating and Budgeting with Instalment Credit:...

Ngày tải lên: 10/08/2014, 02:21

... optical mi croscope is shown in Fig 3.10 g is called the optical tube length and is the distance between the posterior principal focal plane of the objective and the anterior principal focal plane ... linear scale In [23], a method to calibrate the orientation of the tool tip is proposed People are also trying to model the uncertainties with virtual models In [14, 15, 16], virtual reality (VR) ... microscopic image information was reduced by virtual reality [15, 16] with parallel to calibration However, modeling the micro object with virtual reality itself already includes many uncertainty However,...

Ngày tải lên: 10/08/2014, 04:22

... Computational Intelligence (SCI) 7, 1 67 202 (2005) c Springer-Verlag Berlin Heidelberg 2005 www.springerlink.com 168 G Unal et al Usage of this high level semantic information yields robust algorithms ... going towards a goal which is a visual target First of all, the robot moves the turret to center the target on the image and then the robot moves towards the target In the Go To Goal skill, the robot ... International Conference on Industrial Electronics Society [ 27] and the Journal Robotics and Autonomous Systems [ 17] The authors also thank Ms Cristina Castejon from Carlos III University for her invaluable...

Ngày tải lên: 10/08/2014, 04:22