am califf rm moliterno dm et al complementary clinical benefits of coronary artery stenting and

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

chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan
Ngày tải lên : 06/01/2015, 19:41
... absolute value of discretionary accruals nor they examine positive and negative discretionary accruals separately, which Myers et al (2003) reveal to be important for determining the effect of long ... earnings and cash flows as measures of firm performance: The role of accounting accruals Journal of Accounting and Economics 18 (1): 3-42 Dechow, P., and I D Dichev 2002 The quality of accruals and ... relation between audit firm tenure and earnings quality in the U.S setting These studies use discretionary accruals (Johnson et al 2002; Myers et al 2003), restatements (Stanley and DeZoort 2007), and...
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holmes, lumley, et al. low-dimensional models of coherent structures in turbulence

holmes, lumley, et al. low-dimensional models of coherent structures in turbulence

Ngày tải lên : 24/04/2014, 17:20
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concise dental anatomy and morphology 4th ed. - j. fuller, et. al., (univ. iowa college of dentistry, 2001)

concise dental anatomy and morphology 4th ed. - j. fuller, et. al., (univ. iowa college of dentistry, 2001)
Ngày tải lên : 12/05/2014, 17:30
... the apical on the facial and lingual surfaces of teeth The cervical line is normally curved (convex) toward the incisal (occlusal) on the mesial and distal surfaces of teeth DIRECTION OF CURVATURE ... teeth, but all permanent teeth are not succedaneous teeth Dental Formulae: A Dental formula - A number and letter designation of the various types of teeth found in a dentition The dental formula ... marginal ridges are the mesial and distal terminations of the occlusal surfaces of posterior teeth, and the lingual surfaces of anterior teeth Furthermore, it was noted that they are normally...
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bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management

bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management
Ngày tải lên : 02/01/2015, 17:34
... estimation of their abnormal accruals difficult The abnormal component of total accruals is estimated with the modified Jones (1991) cross-sectional model (DeFond and Jiambalvo 1994; Francis et al 1999; ... 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 ... abnormal accruals are grouped by deciles and, for our three original subsamples of 100 firms, we compare the decile of their adjusted abnormal accruals with their decile in the original sample Of...
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chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality

chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality
Ngày tải lên : 06/01/2015, 19:41
... logarithm 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 ... relation between audit firm tenure and two measures of accruals: discretionary accruals and current accruals They use the cross-sectional Jones (1991) model to estimate discretionary accruals, and ... coefficients (Teoh and Wong 1993), accruals (Becker, DeFond, Jiambalvo, and Subramanyam 1998), and going-concern opinions (DeFond, Raghunandan, and Subramanyam 2002) as a proxy for audit quality Recent...
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chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]
Ngày tải lên : 06/01/2015, 19:41
... audit firm, and equal to otherwise; Growth = the sum of market value of equity and book value of total debt divided by book value of total assets, all measured at the end of the first half of year ... Growth potential, Growth, calculated as the sum of market value of equity and book value of total debt divided by book value of total assets, all measured at the end of the first half of year t; ... abnormal accruals, positive abnormal accruals and negative accruals, consistent with our prediction and Myers et al (2003) 4.1.3 Empirical Findings Based on Abnormal Working Capital Accruals We also...
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chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]
Ngày tải lên : 06/01/2015, 19:41
... 1, scaled by the market value of equity at the beginning of January of year t; Growth ϭ the sum of market value of equity and book value of total debt divided by book value of total assets, all ... (d) growth potential, Growth, calculated as the sum of market value of equity and book value of total debt, divided by book value of total assets at the end of the first half of year t; (e) earnings ... PPEt ϭ gross amount of property, plant, and equipment at the end of the first half of year t; and TAt Ϫ ϭ total assets at the end of year t Ϫ (i.e., total assets at the beginning of the first half...
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chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality

chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality
Ngày tải lên : 06/01/2015, 19:41
... earnings and cash flows as 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: ... direction and amount of abnormal working capital accruals, and the propensity to just beat earnings benchmarks They not find an association between long partner tenure and abnormal working capital accruals, ... available for calculating discretionary accruals Finally, we delete 718 public company observations in the year of an initial public offering (IPO) because Teoh et al (1998a) and Teoh et al (1998b)...
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blouin et al - 2007 - an analysis of forced auditor change - the case of former arthur andersen clients

blouin et al - 2007 - an analysis of forced auditor change - the case of former arthur andersen clients
Ngày tải lên : 06/01/2015, 19:41
... natural logarithm of total assets (#6); TRANSPARENCY ϭ descending decile rank of absolute value of residual from regression of annual returns on annual earnings (#18), and changes in annual earnings, ... Relative valuation roles of equity book value and net income as a function of financial health Journal of Accounting and Economics 25 (February): 1–34 ———, Y Konchitchki, and W R Landsman 2005 Cost of ... accruals as the residual from the regression of total accruals on a constant term, property, plant, and equipment, and the difference between the change in sales and accounts receivable all scaled...
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bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality

bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality
Ngày tải lên : 06/01/2015, 19:41
... and Lin (2008), Gul et al (2009), and Rice and Weber (2012) find negative effects of rotation on audit quality Carey and Simnett (2006), Kealy, Yee, and Stein (2007), Dao, Mishra, and Raghunandan ... Effect’ and the Egocentric Nature of Comparative Ability Judgments Journal of Personality and Social Psychology 77 (2): 221-232 Langer, E J 1975 Illusion of Control Journal of Personality and Social ... firm and team Manipulating the 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...
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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]

gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]
Ngày tải lên : 06/01/2015, 19:42
... Subramanyam 1998 Auditor changes and discretionary accruals Journal of Accounting and Economics 25 (1): 35-67 ———, and C W Park 2001 The reversal of abnormal accruals and the market valutation of ... Non-discretionary accruals of firm i in year t = Discretionary accruals of firm i in year t = Change in current assets of firm i from year t to year t-1 We are aware of the limitations of using balance ... 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 common equity...
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daugherty et al - 2012 - an examination of partner perceptions of partner rotation - direct and indirect consequences to audit quality

daugherty et al - 2012 - an examination of partner perceptions of partner rotation - direct and indirect consequences to audit quality
Ngày tải lên : 06/01/2015, 19:42
... (Hamilton et al 2005) and audit quality (Cameran et al 2009) in regimes mandating audit partner rotation On the other hand, Geiger and Raghunandan (2002), Myers et al (2003), and Johnson et al ... resulting from altered behavior of decision makers, which may be contrary to the original intent of regulators (e.g., Kolev et al 2008; Bruggemann et al 2010; Lambert et al ă 2011) Of particular ... financial statement errors Financial reporting quality and audit rm tenure are positively related (Myers et al 2003), and audit quality is lowest in the first three years of a rm s tenure, and...
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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]

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]
Ngày tải lên : 06/01/2015, 19:43
... estimate of equation of Table 4, when we examined the absolute value of discretionary accruals, and positive abnormal accruals using truncated regression (Caramanis and Lennox 2008) We also test ... to detect material errors and misstatements, indicating that mandatory audit firm rotation could harm auditor competence Thus, it is of interest to empirically test the overall effect of mandatory ... empirically examining the impact of the introduction of a mandatory audit firm rotation requirement on audit quality and audit fees Previous studies (e.g., Davis et al 2009; Myers et al 2003)...
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james et al - 2014 - audit rotation; creative accounting, audit independence and objectivity nigeria

james et al - 2014 - audit rotation; creative accounting, audit independence and objectivity nigeria
Ngày tải lên : 06/01/2015, 19:43
... by some practitioners of the institute of chartered accountants of England & Wales (ICAEW), Breaden (2003), Bedard et al (2004) and academics, Dopuch etal;(2001); Myers etal;(2003) on a response ... being caused by the lack of mandatory audit rotation by firms (Carcello and Nagy 2004; Casterella et al 2001; cohen et al 2002) Therefore, the purpose of this study is to determine; the extent at ... external auditors Bazeman et al (2002) noted that the issue of rotation of external auditors was conceived to be a solution to possible familiarity threat between personnel of the audit firm and...
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kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]

kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]
Ngày tải lên : 06/01/2015, 19:43
... non-professional investors Journal of Accounting and Public Policy, 27, 177-192 Krishnan, G (2003) Audit quality and the pricing of discretionary accruals Auditing: A Journal of Practice and Theory, ... signs of coefficients are consistent with those found by Hamilton et al (2005) The values of Published by Canadian Center of Science and Education 49 www.ccsenet.org/ijbm International Journal of ... broad overview of research on auditor rotation see Cameran et al (2005) Note Only in Taiwan and Australia are audit partner names publicly available (Hamilton et al. , 2005; Chi et al. , 2009) 54...
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alhazaimeh et al - 2014 - the impact of cg and ownership structre on voluntary disclosure in annual reports among listed jordanian companies

alhazaimeh et al - 2014 - the impact of cg and ownership structre on voluntary disclosure in annual reports among listed jordanian companies
Ngày tải lên : 06/01/2015, 19:46
... disclosure and trust, which form the integral part of corporate governance, can exert pressures to improve financial performance (Rogers, 2006) Amer Alhazaimeh et al / Procedia - Social and Behavioral ... Developing Economies –The Case of Egypt.”.International Journal of Business Governance and Ethics, 3(4), 430-445 Amer Alhazaimeh et al / Procedia - Social and Behavioral Sciences 129 (2014) 341 ... Archambault, J & Archambault, M (2003) A Multinational Test of Determinants of Corporate Disclosure International Journal of Accounting, 38(2), 173-194 Arellano, M & Bond, S (1991) some tests of...
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bauer et al - 2007 - the impact of cg on cp - evidence from japan [gmi]

bauer et al - 2007 - the impact of cg on cp - evidence from japan [gmi]
Ngày tải lên : 06/01/2015, 19:48
... accountability and performance We expect a strong relationship between the financial disclosure and internal controls category and performance The quality and amount of financial disclosure is ... Besides market risk, firm size and book-to-market value We also created value weighted portfolios and evaluated their performance When constructing a portfolio of wellgoverned firms, however, ... with the findings of Gompers et al (2003) and Drobetz et al (2004), who find that well-governed firms outperform poorly governed firms by 8.52% (United States) and 16.44% (Germany) a year, respectively...
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ferris et al - 2009 - the effect of crosslisting on corporate governance - a review

ferris et al - 2009 - the effect of crosslisting on corporate governance - a review
Ngày tải lên : 06/01/2015, 19:49
... trade-off between the quality of investor protection and disclosure provided by national legal structures and that because of auditor effort and quality Piotroski and Srinivasan (2008) also note ... set of factors is related to corporate growth and derives from the relation between the quality of the rm s governance and its ability to attract external capital Ownership and Control of Firms ... likely to lead to an incomplete understanding of the impact of crosslistings on rm value and of the sources of valuation changes around crosslistings Although the focus of this review is the corporate...
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Yoshiyuki hino et al almost periodic solutions of differential equations in banach spaces

Yoshiyuki hino et al almost periodic solutions of differential equations in banach spaces
Ngày tải lên : 29/10/2015, 12:32
... and the closability of DM − AM imply that ∈ ρ (DM − AM ) We now discuss the relationship between the notions of admissibility, weak admissibility and mild admissibility if A is the generator of ... ρ (DM − AM ), and by Lemmas 2.9, 2.10 A DM − AM = DM − AM = LM the implication ”admissibility ⇒ mild admissibility” is clear Also, the equivalence between mild admissibility and weak admissibility ... The set of all real numbers and the set of nonnegative real numbers will be denoted by R and R+ , respectively BC(R, X), BU C(R, X) stand for the spaces of bounded, continuous functions and bounded,...
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Acharya et al regulating wall street; the dodd frank act and the new architecture of global finance (2011)

Acharya et al regulating wall street; the dodd frank act and the new architecture of global finance (2011)

Ngày tải lên : 07/03/2018, 11:37
... commercial and investment banking, and also allowing national banks to branch statewide The 1933 Act became politically feasible in a time of great turmoil, because all of the politicians and private ... on the global financial system and economy as a whole A total of 40 members of the Stern School faculty and doctoral students—virtually all participants in the first project and several new members ... Financial System, Leading to Moral Hazard In 1999, economists John Walter and John Weinberg, of the Federal Reserve Bank of Richmond, performed a study of how large the financial safety net was...
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