attallah et al 2005 risk of bleeding and restenosis among chronic kidney disease

davidson et al - 2005 - internal governance structures and earnings management

... 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 3 26 79 83 64 86 35 75 18 2 56 R Davidson et al / Accounting ... receivables and the level of property, plant and equipment, which drive working capital requirements and depreciation charges, respectively C AFAANZ, 2005 R Davidson et al / Accounting and Finance 45 (2005) ... controls and operational risks, there has been increasing emphasis in the professional literature on the need to also focus on earnings management and inappropriate ﬁnancial reporting (Eighme and...

arel et al - 2005 - audit firm rotation and audit quality [mafr]

Danh mục: Tổng hợp

... Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission ... Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission ...

antiplatelet response to aspirin and clopidogrel in patients with coronary artery disease undergoing percutaneous coronary intervention

Danh mục: Tổng hợp

... function analyser PGH2 prostaglandin H2 PLATO PLatelet Inhibition and Patient Outcomes study POBA plain old balloon angioplasty POPULAR Do Platelet Function Assays Predict Clinical Outcomes in Clopidogrel-Pretreated ... Outcomes in Clopidogrel-Pretreated Patients Undergoing Elective PCI? PPACK D-phenylalanyl-prolyl-arginine chloromethyl ketone PPI proton pump inhibitor PRONTO Plavix Reduction Of New Thrombus Occurrence ... cytometry 93 3.4 Additional blood sample collection 96 3.5 Coronary angiography and percutaneous coronary intervention 96 3 .6 Troponin measurement pre and post percutaneous coronary...

Báo cáo khoa học: "Molecular adsorbent recirculating system and hemostasis in patients at high risk of bleeding: an observational study" potx

Danh mục: Báo cáo khoa học

... variables are summarized in Tables and Both MA and angle α differed significantly between TP1 and TP3 (p < 0.05) and TP2 and TP3 (p < 0.05) but not between TP1 and TP2 (p > 0.05) This means that the ... increase from TP1 to TP2 (p = 0.04) and from TP1 to TP (p = 0.003), but not between TP2 and TP3 (p = 0. 86) No significant difference in plasma AT levels was detected before (p = 0.9), although there ... additionally to prostaglandin I2 In those patients who received prostaglandin I2 solely, RHEP did not change significantly (p = 0 .67 ) Post hoc analysis of RHEP in patients anticoagulated with both PGI2...

mccarty et al - political bubbles; financial crisis and the failure of american democracy (2013)

Danh mục: Tài chính doanh nghiệp

... Political Bubble of the Crisis of 2008 117 Part II: Pops Why Washington Delays in Solving Financial Crises Chapter Historical Lessons of the Responses to Pops 153 Chapter The Pop of 2008 184 Chapter ... seek political alliances with opportunist politicians and compatible ideologues Together such coalitions will exploit political opportunities to advance interests A striking example of such alliances ... securities and other distressed assets would, b it was claimed, prop up markets and halt the financial crisis The dramatic failures of the week of September 15 capped a string of financial calamities...

peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm

Danh mục: Tổng hợp

... value of their reputational capital Prior US research generally supports the prediction that board effectiveness in protecting shareholders’ wealth is a positive function of the proportion of ... capital component Prior studies 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 ... model developed in Peasnell et al (2000) that formally links sales, accruals related to transactions with customers and suppliers, and operating profit Simulations by Peasnell et al (2000) indicate...

chen et al - 2005 - audit quality and earnings management for taiwan ipo firms

Danh mục: Tổng hợp

... 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 .64 3 0.044 0.051 0.302 0.254 0.120 0. 060 ... Teoh et al (1998b) ﬁnd that managers use unexpected accruals opportunistically in the IPO process Managers may try to signal the ﬁrm’s future prospects through unexpected accruals The log of sales ... receivable Normal levels of depreciation expense and related deferred tax accruals are controlled through the gross property, plant and equipment In addition the total assets of the previous period are...

chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

Danh mục: Tổng hợp

... year t-1; PPEt = gross amount of property, plant and equipment at the end of the first half of year t; and TAt-1 = total assets at the end of year t-1 (i.e., total assets at the beginning of the ... 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 ... independence in appearance Keywords Mandatory audit-partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality Mandatory Audit-Partner Rotation, Audit Quality and Market Perception:...

blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients

Danh mục: Tổng hợp

... abnormal returns and duration The final set of tests provide direct evidence concerning the hypothesis posed and tested in Myers et al (2003) on the quality of earnings before and after mandatory ... a particular industry and state than the next closest competitor, and otherwise; number of years audited by AA per Compustat; natural logarithm of total assets ( #6) ; decile rank of absolute value ... financial reporting, we directly analyze the implications of changing auditors on the financial reporting behavior of AA firms We adopt Myers et al [2003] model of discretionary accruals and augment...

butcher et al - 2012 - perceptions of audit service quality and auditor retention

Danh mục: Tổng hợp

... Schroeder et al (19 86) , Carcello et al (1992), Aldhizer et al (1995) Schroeder et al (19 86) , Carcello et al (1992) Carcello et al (1992), Chen et al (2001) Carcello et al (1992), Pandit (1999), Chen et ... Carcello et al (1992), Behn et al (1999) Carcello et al (1992), Aldhizer et al (1995), Pandit (1999), Chen et al (2001) Schroeder et al (19 86) , Carcello et al (1992), Chen et al (2001) Schroeder et al ... Schroeder et al (19 86) , Carcello et al (1992), Chen et al (2001) Aldhizer et al (1995), Sucher et al (1998), Chen et al (2001) Behn et al (1999) Carcello et al (1992), Pandit (1999), Chen et al (2001)...

cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]

Danh mục: Tổng hợp

... independence, chapter 5: quality of audit, chapter 6: cost of audit, chapter 7: audit market competition and chapter 8: reaction of the capital market to auditor rotation) and then, in chapter 9, the ... number of competent firms According to the opponents of mandatory rotation, these benefits are largely unproven and they can not balance the costs and risks of such a proposal They support the ... two empirical proxies of quality: the absolute value of unexpected accruals and the relationship between current period accruals and future income A statistical regression was developed and tested...

hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]

Danh mục: Tổng hợp

... TOP20 580 62 .48 26 64 . 265 0 20 .4188 3,041 63 .65 08 65 .0400 19.4458 1.32 -1.10 MKTBK 580 1.9591 1.28 86 6. 962 5 3,041 1.9099 1.3205 17.5978 -0.07 -0.44 TOTACC 580 - $64 , 102,7 76 -$1,301,321 $65 1 ,66 6,095 ... DRET + α PSWITCH + α DRET * PSWITCH + β MRET + β MRET * DRET + β MRET * PSWITCH + β MRET * DRET * PSWITCH Where: OI = Operating income in year t scaled by total assets in year t-1 DRET = if MRET ... we perform several additional tests These address the possible effects of our method of measuring unexpected accruals (and more broadly, earnings quality), the potential impact of professional...

johnson et al - 2002 - audit-firm tenure and the quality of financial reports

Danh mục: Tổng hợp

... lower half of client size (split at the median values of total assets) The coefﬁcient on SHORT remains positive at p- value < 0.05 for both the smaller and upper halves of the sample We also added ... Audit-Firm Tenure and the Quality of Financial Reports 64 9 Empirical results Level of unexpected accruals Following prior research, the level of unexpected accruals for ﬁrm i is calculated as: UAit ... the properties of accruals used as proxies for ﬁnancial-reporting quality in this study Finally, the CAR Vol 19 No (Winter 2002) Audit-Firm Tenure and the Quality of Financial Reports 65 5 proposed...

becht et al - 2005 - corporate governance and control

Danh mục: Tổng hợp

... They apply their analysis to the case of privatization of prisons Perhaps a more apt application might have been to the privatization of railways in the UK and the Netherlands, where quality of ... be optimal can sometimes also be reinterpreted as models of shared control between employees and the providers of capital This is the case of Chang’s model, where the role of employee representatives ... concept of opportunism 67 It is only when investment is specific to a relation, or a task, that concerns of ex-post expropriation arise If investment is of a general purpose, then competition ex-post...

Campra et al sovereign risk and public private partnership during the euro crisis (2014)

Danh mục: Tài liệu khác

... genesis of PPPs 3.2 EU: no formal definition of PPP 3.3 PPP definition – form and substance 3.4 PPP in the European Commission Green Paper 3.5 PPP elements 3 .6 Forms of PPP 3.7 PPP models and schemes ... Italiano Contabilità (Italian Accounting Committee) PA public administration PD probability of default PF project financing PFI Private Finance Initiative PPP public-private partnership PPPC PPP ... description 6. 2 Italian complexity and regulatory confusion 6. 3 The PPP in the public contract code 6. 4 Italian contractual model 6. 5 IFRIC 12 in Italy 6. 6 The Italian statutory profile 6. 7 Network...

Risk of Arrhythmia and Sudden Death pdf

Danh mục: Thời trang - Làm đẹp

... efﬁcacy and appropriateness of the prophylactic use of implantable deﬁbrillators are examples of ﬁndings that have both clinical and ﬁnancial implications Still, compared to comprehensive safety nets ... small proportion of SD events in a population We emphasise how different is the clinical approach for risk stratiﬁcation in the general population and in patients with already clear evidence of ... 211 /64 2 285/804 60 /65 0 962 /2 569 64 7 /4228 503/2231 413/1153 53/1094 3 26/ 3837 1 16/ 14 56 102/1741 274 /67 4 1 26/ 3053 464 / 4524 411/5474 250/1884 362 /3991 392/20 06 673/1749 81/1498 1 26/ 3121 30/312 54 /61 3...

abate m., et al. real methods in complex and cr geometry

Danh mục: Vật lý

... of the art in classical ﬁelds of the geometry of complex manifolds (Complex Geometry) and their real submanifolds (CR Geometry) One of the central questions relating both Complex and CR Geometry ... Real methods in complex dynamics X Huang: On the Chern-Moser theory and rigidity problem for holomorphic maps J P Rosay: Theory of analytic functionals and boundary values in the sense of hyperfunctions ... dynamics of holomorphic maps in several complex variables is the topic of the lectures of J E Fornaess linking Complex Geometry and its methods with the theory of Dynamical Systems We hope that...

báo cáo hóa học: " Occupational risk of overweight and obesity: an analysis of the Australian Health Survey" pptx

Danh mục: Hóa học - Dầu khí

... clerical and sales and services jobs and in trades and laboring occupations have lower BMI Females in professional, associate professional, managerial and advanced Allman-Farinelli et al Journal of ... MAF participated in all aspects including conception, study design, analysis, interpretation of results and manuscript writing Page of TC participated in the design, statistical analysis, interpretation ... managers and administrators, professional and associate professional, advanced clerical and service workers and intermediate and elementary sales and service workers Both the mean BMI and the prevalence...

báo cáo hóa học: " Enterprise size and risk of hospital treated injuries among manual construction workers in Denmark: a study protocol" potx

Danh mục: Hóa học - Dầu khí

... the present work Methods/Design The study is designed as an observational analytical population study The population is dynamic (open for Pedersen et al Journal of Occupational Medicine and Toxicology ... Authority and the National Board of Industrial Injuries, respectively, to whom merely 45% of all work-related Pedersen et al Journal of Occupational Medicine and Toxicology 2011, 6: 11 http://www.occup-med.com/content /6/ 1/11 ... uri=COM:2007:0 062 :FIN:EN:PDF] Hasle P, Limborg HJ: A review of the literature on preventive occupational health and safety activities in small enterprises Industrial Health 20 06, 44 :6- 12 Walters D: Representation...

TOP BANANA HOME DELIVERED GROCERIES, INC. FINANCIAL AUDIT AUGUST 2005 OFFICE OF AUDITS AND INVESTIGATIONS PRINCE GEORGE’S COUNTY doc

Danh mục: Kế toán - Kiểm toán

... random financial audits of grants and transfer payments appropriated in the Non-Departmental section of the County’s annual current expense budget We have examined the books and records of Top ... groceries offered for delivery, develop and maintain a catalogue of items available for purchase (including appropriate retail pricing), develop and maintain a computerized inventory system and client ... of perishable and dry goods to the homes of individuals for whom normal grocery shopping is difficult or impossible, is unique among non-profit organizations Top Banana has to shop wholesale...

Xem thêm

Tìm thêm: xác định các mục tiêu của chương trình xác định các nguyên tắc biên soạn khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn khảo sát chương trình đào tạo gắn với các giáo trình cụ thể xác định thời lượng học về mặt lí thuyết và thực tế tiến hành xây dựng chương trình đào tạo dành cho đối tượng không chuyên ngữ tại việt nam điều tra đối với đối tượng giảng viên và đối tượng quản lí điều tra với đối tượng sinh viên học tiếng nhật không chuyên ngữ1 khảo sát thực tế giảng dạy tiếng nhật không chuyên ngữ tại việt nam khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu xác định mức độ đáp ứng về văn hoá và chuyên môn trong ct mở máy động cơ lồng sóc mở máy động cơ rôto dây quấn các đặc tính của động cơ điện không đồng bộ hệ số công suất cosp fi p2 đặc tuyến dòng điện stato i1 fi p2 sự cần thiết phải đầu tư xây dựng nhà máy thông tin liên lạc và các dịch vụ phần 3 giới thiệu nguyên liệu từ bảng 3 1 ta thấy ngoài hai thành phần chủ yếu và chiếm tỷ lệ cao nhất là tinh bột và cacbonhydrat trong hạt gạo tẻ còn chứa đường cellulose hemicellulose

attallah et al 2005 risk of bleeding and restenosis among chronic kidney disease patients undergoing percutaneous coronary intervention clin nephrol 64 6 p 412 418