blanco et al 2004 2005

special distillation processes - z. lei, et al., (elsevier, 2005) ww

special distillation processes - z. lei, et al., (elsevier, 2005) ww
Ngày tải lên : 01/04/2014, 11:32
... coefficients at infinite dilution are calculated, which are listed in Table where "Exp." denotes experimental values, and "Cal.l", "Cal.2" and "Cal.3" denote calculated values from models 1, and 3, respectively ... distillation with salt as the separating agent, catalytic distillation with salt as catalyst, etc This section tries to interpret the effect of salt on special distillation from thermodynamic viewpoints ... ks is the salting coefficient which has a characteristic value for a given salt-nonelectrolyte pair A positive value of ks corresponds to salting-out (c >c), a negative value of kK salting-in...
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barton et al - 2004 - asia's governance challenge

barton et al - 2004 - asia's governance challenge
Ngày tải lên : 02/01/2015, 17:34
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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
... 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 ... on Accruals and Abnormal Accruals Variable Mean Std Dev Median Minimum Maximum %Positive Abnormal Accruals 0.000 |Abnormal Accruals| 0.110 Total Accruals –0.070 |Total Accruals| 0.132 Earnings ... Total and Abnormal Accruals with Possible Correlated Variables Variable |Total Accruals| |Abnormal Accruals| |Earnings| |Earningst–1| ∆Earnings| |CashFlows| ∆CashFlows| ∆Total Accruals| Ln(Assets)...
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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
... 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...
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kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea
Ngày tải lên : 06/01/2015, 19:43
... 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...
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cohen et al - 2004 - the corporate governance mosaic and financial reporting quality

cohen et al - 2004 - the corporate governance mosaic and financial reporting quality
Ngày tải lên : 06/01/2015, 19:49
... financial reporting quality, earnings manipulation, financial statement fraud, and weaker internal controls (e.g., Dechow et al 1996; Beasley 1996; McMullen 1996; 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...
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computational medicinal chemistry for drug discovery - p. bultinck, et al., (marcel dekker, 2004)

computational medicinal chemistry for drug discovery - p. bultinck, et al., (marcel dekker, 2004)
Ngày tải lên : 12/05/2014, 17:28
... 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,...
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construction quality management - s. tang, et al., (hong kong univ. press, 2005)

construction quality management - s. tang, et al., (hong kong univ. press, 2005)
Ngày tải lên : 12/05/2014, 17:31
... 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...
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Volume et al. Andersson 2004 5, Issue 4, Article R24 Research Open Access comment Anders ppsx

Volume et al. Andersson 2004 5, Issue 4, Article R24 Research Open Access comment Anders ppsx
Ngày tải lên : 09/08/2014, 20:20
... Biology 2004, Volume 5, Issue 4, Article R24 Andersson et al For various internal analyses of spotting quality, we included × 36 copies each of the two genes 'expressed protein' and calmodulin, ... photosynthetic genes also tended to decrease before this date, and dropped dramatically thereafter, illustrating the major metabolic shift that occurred as the leaves lost photosynthetic competence ... library was described by Sterky et al in 1998 [2], while more recently, Bhalerao et al [3] compared the ESTs from mature and senescing leaves The generation and analysis of the remaining sequences...
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barth et al (eds.) - the savings and loan crisis; lessons from a regulatory failure (2004)

barth et al (eds.) - the savings and loan crisis; lessons from a regulatory failure (2004)
Ngày tải lên : 01/11/2014, 12:47
... with the goal of revitalizing regions and finding new ways to generate capital for people with original ideas By creating ways to spread the benefits of human, financial and social capital to as ... Robert Bartley, editor emeritus of the Wall Street Journal, died December 10, 2003 This page intentionally left blank ABOUT THE AUTHORS (In alphabetical order) JAMES BARTH Barth is a Senior ... Yago is Director of Capital Studies at the Milken Institute He specializes in financial innovations, financial institutions, and capital markets, and has extensively analyzed public policy and...
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kothari et al - 2005 - performance matched discretionary accrual measures

kothari et al - 2005 - performance matched discretionary accrual measures
Ngày tải lên : 02/01/2015, 17:34
... 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 ... Data14Þ=lagged Data6Š; DSALESi;t is change in sales scaled by lagged total assets (ASSETSi,tÀ1), and PPEi,t is net property, plant and equipment scaled by ASSETSi,tÀ1 Discretionary accruals from the Jones ... lagged Data6] DSALESi;t is change in sales scaled by lagged total assets (ASSETSi,tÀ1), and PPEi,t is net property, plant and equipment scaled by ASSETSi,tÀ1 Discretionary accruals from the Jones...
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peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm

peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm
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...
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davidson et al - 2005 - internal governance structures and earnings management

davidson et al - 2005 - internal governance structures and earnings management
Ngày tải lên : 02/01/2015, 17:34
... 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 ... net income between t and t − divided by total assets SIZE (firm size) = natural log of total assets MKT (market to book ratio) = the market value of shareholders’ equity divided by the book value ... the original Jones model is used (Dechow et al. , 1995; Bartov et al. , 2000) 13 All variables in the accruals expectations model (equation (2)) are scaled by lagged assets to reduce heteroscedasticity,...
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chen et al - 2005 - audit quality and earnings management for taiwan ipo firms

chen et al - 2005 - audit quality and earnings management for taiwan ipo firms
Ngày tải lên : 06/01/2015, 19:41
... asymmetry at the time of the IPO Balvers et al (1998) and Hogan (1997) find that big five auditors are associated with lower under-pricing of the offering Balvers et al (1998) argue that a high quality ... of total accruals is used as a control variable because Becker et al (1998) provide evidence that this is significantly negatively related to unexpected accruals Also MAJ 20,1 94 Francis et al (1999) ... (Teoh et al. , 1998b) and post issue stock returns (Teoh et al. , 1998a) As a result, at the issuing stage, earnings management has significant resource allocation implication Third, APB 20 allows...
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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
... 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 ... 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; ... 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...
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arel et al - 2005 - audit firm rotation and audit quality [mafr]

arel et al - 2005 - audit firm rotation and audit quality [mafr]
Ngày tải lên : 06/01/2015, 19:41
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blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients

blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients
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 ... business per Compustat (Bushman et al 2002) performance adjusted discretionary total accruals following Kothari et al (2004) ; ratio of debt (#9 + #34) to total assets (#6); if an outside blockholder ... performance matched discretionary accruals per the modified Jones [1991] model scaled by ending total assets LEVERAGE equals total debt divided by total assets BLOCK is equal to one if an outside...
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cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]

cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]
Ngày tải lên : 06/01/2015, 19:41
... 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 ... mathematical/microeconometrical models Figure 13: Method of analysis (empirical studies) EMPIRICAL STUDIES FOR AGAINST Total Published Unpublished Published Unpublished Analytical Research Archival 14 Experiment 1 Questionnaire/Interviews ... 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...
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hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]

hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]
Ngày tải lên : 06/01/2015, 19:42
... operations in year t scaled by total assets in year t-1 = Total assets in year t = log of the market value of equity in year t = Ratio of total liabilities to total assets in year t = if the ... = Operating income in year t scaled by total assets in year t-1 DRET = if MRET in year t is less than 0; else = MRET = Fiscal year share return adjusted for the All Ordinary Index in year t PSWITCH ... incremental effect of partner rotation, and estimate the following regression: OI = α + α DRET + α PSWITCH + α DRET * PSWITCH + β MRET + β MRET * DRET + β MRET * PSWITCH + β MRET * DRET * PSWITCH...
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becht et al - 2005 - corporate governance and control

becht et al - 2005 - corporate governance and control
Ngày tải lên : 06/01/2015, 19:49
... antitakeover devices, abnormal returns, sales growth, the ration of net-liquid assets to total assets, debt/equity ratios, market/book ratios, price/earnings ratios and total assets (size) for 1977–91 ... and also allows for alliances among small blockholders In such a setting he shows that one of the roles of a large blockholding is to fend off alliances of smaller blockholders that might compete ... have provided a detailed analysis of control allocation in 100 venture capital contracts Their analysis highlights the prevalence of contingent control allocations in venture capital contracts 27/122...
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