according to mcmahon et al 1993 the effects of growth are likely to manifest

chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan

... calculated as the ratio of income before discontinued operations and extraordinary items to total assets; and TAt–1 = total assets at the end of year t-1 TACt, ∆SALESt, ∆ARt, and PPEt are scaled ... more likely to be known to creditors in the Taiwanese market, and that, all else equal, creditors are likely to value this experience favorably To summarize, we investigate the effects of auditors’ ... determining the effect of long tenure In later work, Chen et al (2008) use the absolute value of discretionary accruals and signed discretionary accruals to proxy for earnings quality They find...

chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality

Danh mục: Tổng hợp

... earnings quality and on creditor perceptions of audit quality are also unexplored in the literature Finally, we also examine the effects of auditors‘ pre-client experience (taking into account the ... ratio of total liabilities to total assets in year t; Tangible = ratio of tangible assets to total assets, where tangible assets are measured as the difference between non-current assets and intangible ... measures of firm performance: The role of accounting accruals Journal of Accounting and Economics 18 (1): 3-42 ., and I D Dichev 2002 The quality of accruals and earnings: The role of accrual estimation...

bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality

Danh mục: Tổng hợp

... availability of informal chat in our experiment allows us to test the robustness of H1 to both high and low levels of interaction Such a test is helpful in determining whether the potential unintended ... These experimental parameters, including payoffs and probabilities, are intended to create the key incentives and strategic tensions of the natural audit setting rather than mimic the real-world ... Support Theory is that people think of probabilities and actions in terms of the mental frame that they are in, and tend not to actively think in terms of the alternative frame (Brenner et al 2002)...

bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management

Danh mục: Tổng hợp

... for the association between size and abnormal accruals The differences in profitability and growth are also taken into account by the inclusion of |Earnings|, |CashFlows|, ROA, and GrowthSales ... PricewaterhouseCoopers 1999), and regulators (SEC 2000; SOX 2002) are related to the quality of financial reporting, as measured by the level of income-increasing or income-decreasing abnormal accruals In particular, ... 1999 The role of Big auditors in the credible reporting of accruals Auditing: A Journal of Practice & Theory 18 (Fall): 17–34 Gerety, M., and K Lehn 1997 The causes and consequences of financial...

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gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

Danh mục: Tổng hợp

... the sales in year t minus sales in t-1 and scaled by sales in year t-1 natural logarithm of total sales cash flow in year t scaled by total assets in year t-1 ratio of retained earnings to total ... if the auditor is a Big audit firm, and equal to ―0‖ otherwise sales growth rate calculated as the sales in year t minus sales in t-1 and scaled by sales in year t-1 natural logarithm of total ... are aware of the limitations of using balance sheet data to partition net income into accruals and operating flows (Collins and Hribar 2002) However, in accordance with prior research using international...

kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]

Danh mục: Tổng hợp

... growth, which along with a rapid development in capital markets and an opening up to international markets, increased the demand for credible financial reporting and external auditing These influences ... of total assets measured in Korean Won total assets measured in Korean won‘000 total assets measured in US$ the percentage of foreign-based sales the percentage of total assets in receivables and ... compromising independence Second, periodically engaging a new auditor brings a fresh look to the company’s financial reporting, helping the auditor deal appropriately with financial reporting issues...

alhazaimeh et al - 2014 - the impact of cg and ownership structre on voluntary disclosure in annual reports among listed jordanian companies

Danh mục: Tổng hợp

... also considered one of the factors that affect the quality of the financial reporting process According to Eng and Mak (2003), the structure of ownership determines the level of monitoring, and ... 2006) These financial reports include information that may help in recognizing the financial position of the company, reflect the operation, structural and financial picture of the corporations to ... Amman stock exchange On the other hand, the financial sector is not included because it has special regulations pertaining to financial reporting, issued from Jordan Central Bank and the Insurance...

bauer et al - 2007 - the impact of cg on cp - evidence from japan [gmi]

Danh mục: Tổng hợp

... whether board members hold shares in the firms and the extent to which the board responds to shareholder demands A.2 Financial disclosure and internal controls The financial disclosure and internal ... SMB is the difference in return between a small portfolio (smallest 20%) and a large portfolio (the remaining stocks) For the HML factor, all stocks are ranked according to book-tomarket ratios ... industry or sector effects by subtracting sector returns from the individual stock returns and add back the market return.6 We compute sector returns as the average return of all stocks in our sample...

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

Danh mục: Tổng hợp

... provided to investors and the quality of the enforcement of those protections Inclusion of judicial quality and the rigor of the enforcement mechanism represent a set of important issues in the further ... crosslistings on non-US exchanges Neglecting these crosslistings is likely to lead to an incomplete understanding of the impact of crosslistings on ﬁrm value and of the sources of valuation changes ... law to overreach the minority investor That is, the issuer ties its own hands by subjecting itself to mandatory requirements of US law in order to induce minority shareholders to invest in it Coffee...

Music cover, the effects of it and The attitudes of NEU’s students to Music cover in Vietnam

Danh mục: Khoa học xã hội

... made the song newer, brings the song back to the listener with the whole new style and the performance is completely like remaining the life for the song The cover music in Vietnam is the kind of ... And there are many different opinions about that In the world, the covering music is very normal, but the singers or bands have to have permission of the artist Covering music is an art and the ... PART I: INTRODUCTION Background information: Today, the more Vietnam develops, the higher the standard of living is They are cared by the government so they live in better conditions and more...

A computational study to investigate the effects of insulation and EGR in a diesel engine

Danh mục: Môi trường

... the brake-specific fuel consumption (BSFC) of the IDI engine to increase and the total engine efficiency to decrease compared to that of a DI diesel engine Because of these disadvantages of the ... experimental investigations of Adnan Parlak et al and Ekrem Buyukkaya et al [19, 20] revealed that with the proper adjustment of the injection timing, it is possible to partially offset the adverse ... fraction and a corresponding increase in the amount of fuel burned during the diffusion phase of combustion were observed in the case of LHR engine The experiments of S Jaichandar et al [22] show...

The effects of bottom up techniques in teaching listening skills to first year students at the university of fire fighting and prevention

Danh mục: Khoa học xã hội

... process into three stages: at the first stage the sounds go into sensory store often called the "echoic" memory and are organized into meaningful units, according to the knowledge of the language the ... what they will hear and try to match them with the things they actually hear Therefore, in teaching listening, the teacher should try to give practice in interpreting, matching and predicting to ... Types of listening There are many different types of listening We can classify these according to a number of variables, including listening purposes, the role of the listener and the types of text...

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Báo cáo khoa học: Gene expression silencing with ‘speciﬁc’ small interfering RNA goes beyond speciﬁcity – a study of key parameters to take into account in the onset of small interfering RNA off-target effects potx

Danh mục: Báo cáo khoa học

... presence of the internal standard probes at different locations of the array allowed quantiﬁcation of the local background and evaluation of the array homogeneity, which is taken into account in the ... reliability of the results Kinetics of off-target effects induced by siRNA In order to determine the time-course of siRNA side effects in 143B cells transfected for 24 h with SREBF1 ⁄ siRNA1 or the NT ... presence of both siRNAs speciﬁc for the same target are indicated in diagram intersections allowing the expression analysis, at the transcriptomic level, of genes mainly involved in cell responses to...

The Weapons Mix Problem - A Math Model to Quantify the Effects of Internetting of Fires to the Future Force pptx

Danh mục: Khoa học xã hội

... The IOF Allocator as Part of a Suite of Analytical Tools xii Internetting of Fires Is the Dynamic Pooling of Resources Enabled by C4ISR The IOF Allocator as Part of the WMT Suite of Analytical ... value expected) Figures 4, 5, and show the effects of changes to the initial scenario from: • increasing the value of collateral targets, • reducing the overkill value, and • increasing the value ... model at the heart of the IOF Allocator and its implementation are included in Appendixes A and B Here we will cover the details of the data and constraints in the model The allocation tool maximizes...

Research " AN INQUIRY ll’TO THE EFFECTS OF PERSONALITY VARIABLES ON THE ECONOMIC RETURN TO EDUCATION " ppt

Danh mục: Thạc sĩ - Cao học

...

báo cáo hóa học:" Pain in cancer. An outcome research project to evaluate the epidemiology, the quality and the effects of pain treatment in cancer patients" pptx

Danh mục: Hóa học - Dầu khí

... order to be able to conduct and monitor the progress of the trial for the patients' safety and according to the World Medical Association Declaration of Helsinki and the European and Italian ... level of pain (intensity) and the potency of the prescribed analgesic drug (according to the WHO analgesic ladder) [19] Secondary objectives The database will be used to evaluate the effects of ... depending on the setting of care (outpatient clinic, hospice, hospital unit, home care) Quality of analgesic care assessment The quality of analgesic treatments will be cross-sectionally assessed in...

Báo cáo hóa học: " Differential Gene Expression to Investigate the Effects of Low-level Electrochemical Currents on Bacillus subtilis" doc

Danh mục: Hóa học - Dầu khí

... biofilm was placed as the working electrode in the electrochemical cell cuvette shown in Fig Prior to placing the electrode with biofilm in the cuvette, mL LB medium was added to the cuvette to ... with the electrode surface, especially given the vertical positioning of the electrodes (the turbidity in the cuvette appeared to be homogeneous) In contrast, biofilms are formed on the surface of ... used to control the voltage and current The volume of medium in the fully-constructed electrochemical cell was mL A schematic of the system is shown in Fig Determination of Minimum Inhibitory...

Tài liệu tiếng anh tham khảo the effects of recruitment message spicificity on applicant attraction to organizations

Danh mục: Quản trị kinh doanh

... that the ability of a firm to manage pre-interview information to increase applicant awareness and interest in learning more about organizational offerings is key to the economic utility of recruiting ... (Kristof, 1996; Taylor & Bergman, 1987) Although these findings move us toward a better understanding of the early stage of recruitment, previous research has often lacked a theoretical grounding ... content of the information required to induce job seekers to move from one stage to the next – specifically, to apply to organizations Building upon the findings of prior research, we investigate the...

Báo cáo khoa học: "The influence of seed age on germinative response to the effects of fire in Pinus pinaster, Pinus radiata and Eucalyptus globulus" doc

Danh mục: Báo cáo khoa học

... obtained from plantations in Galicia in the years 1990, 1991, 1992 and 1993 The fruit was collected and seeds obtained between the end of summer and the beginning of autumn The seeds were stored ... represents the evolution of the germination rate in the different treatments applied to P pinaster, P radiata and E globulus according to the age of the seeds Although the trajectory of P pinaster ... process of germination, and their differing sensibility to high temperatures, ash, and the effect of both of these together E globulus is the species with the smallest seeds, and is the most...

Báo cáo khoa học: " The effects of ectomycorrhizal status on carbon dioxide assimilation capacity, water-use efficiency and response to transplanting in seedlings of Pseudotsuga menziesii (Mirb) Franco" docx

Danh mục: Báo cáo khoa học

... the intersection of two functions: i), the photosynthetic CO demand function (D) which defines the mesophyll photosynthetic capacity and, ii), the photosynthetic CO supply function (Su) defining ... assimilation affecting hormonal balance in the plant, enhancing the Plant material contact between roots and soil, and pro- tecting roots against disease (Chalot et al, 1988) This paper describes and discusses ... tion INTRODUCTION MATERIALS AND METHODS Ectomycorrhizal symbiosis is essential for nursery-grown conifer seedlings and is determinant for plant survival and growth after outplanting (Marx et al, ...

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according to mcmahon et al 1993 the effects of growth are likely to manifest themselves in financial characteristics and performance of small enterprises