cheiloscopy and palatoscopy caldas et al 2007 rai and anand 2007b

... dividends to total earnings 0.096 0.673 Dividends to sales Cash dividends to sales 0.014 0.166 Assets The company’s total assets 625 620 038 420 Debt to Assets Total debt to assets 0.517 0.389 ... literature Shleifer and Vishny (1986) and Allen et al (2000) note that institutional investors prefer to own shares of firms making regular dividend payments, and argue that large institutional investors ... Papers Oskar Kowalewski Ivan Stetsyuk Oleksandr Talavera Corporate Governance and Dividend Policy in Poland Berlin, July 2007 Opinions expressed in this paper are those of the author and not necessarily...

Ngày tải lên: 02/01/2015, 17:33

... (Beasley, 1996; Kao and Chen, 2004), negative relation ( Xie et al. , 2003; Anderson et al. , 2004) and no relation (Bardard et al. , 2004; Abbott et al. , 2004), contingent upon practical situations As ... liabilities to total assets, abnormal fluctuation in company performance, and whether suffered losses in previous year, etc.), but also the typical characteristics of Chinese capital market under the ... to the quality of financial reporting The difference between capital market in China and developed capital markets in western countries stems from the unique property rights structure and ownership...

Ngày tải lên: 02/01/2015, 17:34

... discretionary accruals, which are used as a proxy for earnings management (e.g., Francis and Ke 2002; Frankel et al 2002; DeFond et al 2002; Ashbaugh et al 2003; Chung and Kallapur 2003; Larcker and ... et al (2003) (hereafter ALM) use a more refined measure of discretionary accruals and not find a statistically significant association between non-audit fees and positive discretionary accruals ... association between auditor independence and auditor tenure (e.g., Dopuch et al 2001; Geiger and Raghunandan 2002; Johnson et al 2002; Myers et al 2003) The importance of auditor tenure is also reflected...

Ngày tải lên: 06/01/2015, 19:42

... Myers et al (2003) and Johnson et al (2002) on our I/B/E/S sample Unlike Myers et al (2003), we allow for a non-linear relation between accruals and tenure by including both ordinal tenure and ... the relation between auditor tenure and discretionary accruals Using the amount of discretionary accruals as a measure of earnings quality, both Johnson et al (2002) and Myers et al (2003) find ... 8); ΔREV = change in annual net revenue (Compustat data item 12); DA = discretionary accruals equal to the model residuals All variables are scaled by average total assets for the year To mitigate...

Ngày tải lên: 06/01/2015, 19:42

... dividends to total earnings 0.096 0.673 Dividends to sales Cash dividends to sales 0.014 0.166 Assets The company’s total assets 625 620 038 420 Debt to Assets Total debt to assets 0.517 0.389 ... literature Shleifer and Vishny (1986) and Allen et al (2000) note that institutional investors prefer to own shares of firms making regular dividend payments, and argue that large institutional investors ... Papers Oskar Kowalewski Ivan Stetsyuk Oleksandr Talavera Corporate Governance and Dividend Policy in Poland Berlin, July 2007 Opinions expressed in this paper are those of the author and not necessarily...

Ngày tải lên: 06/01/2015, 19:47

... between overall corporate governance practice and firm market value are limited, but work by Gompers et al (2003), Black (2001), Bebchuk et al (2004), and Brown and r Blackwell Publishing Ltd 2007 ... Himmelberg et al (1999) suggest that managerial ownership and firm performance are determined by a common set of characteristics and question the causal relation between ownership and firm performance ... Himmelberg, C., G Hubbard and D Palia, ‘‘Understanding the Determinants of Managerial Ownership and the Link Between Ownership and Performance,’’ Journal of Financial Economics 53 (1999), pp...

Ngày tải lên: 02/01/2015, 17:33

... earnings, both scaled by total assets (#6) and SIZE; TotalSales Segmenti COMPLEX ϭ N LN Segmenti TotalSales iϭ1 where TotalSales is company sales revenue for 2001 and Segmenti represents the sales for ... 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 ... expand the discretionary accrual model in Myers et al (2003) to include our FOLLOW variable and indicators for extreme ACCRUAL quintiles:22 22 An additional distinction between our analysis and...

Ngày tải lên: 06/01/2015, 19:41

... globalized world, while the nature and pattern of interactions between the global and the local remain capable of being rather less predictable than the much heralded era of harmonization and standardization ... papers, professional reports, and public speeches by national and international representatives of the accounting profession and auditing firms as a practical example of where mandatory audit firm ... public policy goals: Finally, I must mention that at one time Greece, Spain and Italy all required mandatory auditor rotation Greece and Spain dropped the requirement after determining that the...

Ngày tải lên: 06/01/2015, 19:41

... audited financial statements and audit reports annually for compliance with government auditing standards, generally accepted accounting principles, and Rules of the Auditor General Generally speaking, ... auditing standards, generally accepted accounting principles, and Rules of the Auditor General Using these data, we are able to compare financial reporting quality across the rotation and non-rotation ... financial report quality and audit quality for the fiscal year ending September 30, 2003 from the State of Florida Auditor General’s Office In accordance with Florida statutes, State Auditor General...

Ngày tải lên: 06/01/2015, 19:43

... between overall corporate governance practice and firm market value are limited, but work by Gompers et al (2003), Black (2001), Bebchuk et al (2004), and Brown and r Blackwell Publishing Ltd 2007 ... Himmelberg et al (1999) suggest that managerial ownership and firm performance are determined by a common set of characteristics and question the causal relation between ownership and firm performance ... Himmelberg, C., G Hubbard and D Palia, ‘‘Understanding the Determinants of Managerial Ownership and the Link Between Ownership and Performance,’’ Journal of Financial Economics 53 (1999), pp...

Ngày tải lên: 06/01/2015, 19:46

... Europe and the United Kingdom (Bauer et al. , 2004), Germany (Drobetz et al. , 2004), Russia (Black, 2001), Korea (Black et al. , 2006), the United States (Gompers et al. , 2003), and several emerging ... data set are board See, for example, Kang and Shivdasani (1995), Kaplan and Minton (1994), Kato and Kubo (2006), and Morck et al (2000) 238 R Bauer et al / Pacific-Basin Finance Journal 16 (2008) ... Therefore, when analyzing the relationship between returns and corporate governance, it is important to correct for these effects (see Bauer et al. , 2004; Bebchuk et al. , 2004; Gompers et al. , 2003)...

Ngày tải lên: 06/01/2015, 19:48

... Lagrangian observations, analysis and assimilation methods in physical and biological oceanography, and to present new methodologies on Lagrangian analysis and data assimilation, and new applications ... written using these data The data are described in detail in a technical report (Dow et al. , 1977) and two papers (Rossby et al. , 1975; Freeland et al. , 1975) provide a first synthesis of the observations ... place (Crease, 1962) Half of the floats were deployed at 700 and the other half at 1300 meters A technical report by Spain et al (1980) gives details on the entire operation and all data Much of the...

Ngày tải lên: 05/05/2014, 14:42

... Insurers, Switzerland) Forthcoming Risk Management and Value: Valuation and asset Pricing edited by Mondher Bellalah (University of Cergy-Pontoise, France) Globalization and International Trade Policies ... international operations for many decades but that has typically been limited to wholesale markets and services to large corporations Financial services to retail customers and small- and medium-sized ... risks, we need to understand and manage all of our risks, individually and organizational wide This is critical for deposit insurers, and I should add for any safety net player Sadly, I expect...

Ngày tải lên: 01/11/2014, 18:10

... (Albrecht, 1989; Albrecht et al. , 1990; Akamine et al. , 1990; Wolter et al. , 1991) and, on the other hand, to new detection schemes, in particular to the optical beam deflection method (Meyer and ... discussed for SFM and SFFM (Zhong and Tománek, 1990; Tománek et al. , 1991; McClelland and Gosli, 1992; Colchero and Marti, 1995; Colchero et al. , 1996b; as well as Gyalog et al. , 1995) To keep ... Si(111) × surface (Landman et al. , 1989a,b) These simulations also predict nanoneck formation for other tip–sample systems, in particular for metal–metal contacts (Landmann et al. , 1990) If nanoneck...

Ngày tải lên: 25/12/2013, 23:18

... he quietly left the hotel and spent the night riding back and forth on the train between Calvert and Dallas This cost him nothing, for he had a pass At Galveston occurred an unexpected meeting ... cross-legged, occasionally ringing for another ice, for he was so partial to sweets that he could never get them sweet enough, and sometimes he mixed two in the hope that this would make them sweeter I hear ... bills, he slept on a train as it shunted back and forth between small towns He always turned up in the morning smiling and serene, with cheer for his now discouraged and almost disgruntled colleagues...

Ngày tải lên: 23/03/2014, 05:20

... several complex variables depends on the geometry of the domain, and it is usually stronger than the non-tangential limit To better stress this interdependence between analysis and geometry we ... 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 is the ... is suggested by metric space theory (and its applications to real differential geometry of negatively curved manifolds; see, e.g., [BGS]) Let X be a locally compact complete metric space with...

Ngày tải lên: 24/04/2014, 16:50

... from one hand the effectiveness of the used methods is pointed out, from the other hand the interested reader can experience directly the different geometrical, algebraical and analytical machineries ... develop the geometrical approach and cover a large amount of topics concerning both the finite and infinite dimensional manifolds, Conte and Musette explain as Painlev´ analysis and its various ... least partly original and previously unpublished material, be written in a clear, pedagogical style and aimed at a broader readership, especially graduate students and nonspecialist researchers...

Ngày tải lên: 24/04/2014, 16:50

... small physical size of mm × mm and 1.5 mm thick This physical size is about half the size of the standard MOSFET dosimeter In order to verify the possibility to use the MOSFET and microMOSFET ... proposed as a clinical radiation dosimetry, [12, 13] and the use of a dual bias dual MOSFET showed a better linearity, reproducibility and stability with respect to single MOSFET detector [14] They ... Magnetic Resonance) systems which allow to combine function (PET) and anatomy and function (MR) However there are technical challenges in realizing PET/MR systems There is interference on PET...

Ngày tải lên: 03/05/2014, 19:06