dental record as a legal document

... return on assets (ROA) and Tobin’s q are our main explanatory variables The former is included as an accounting measure that is beyond management manipulation and is calculated as the earnings ... 1.02 Size and return on assets are positively associated with the variable cash dividends to cash flow at per cent significance level Leverage is negatively associated with the variable cash dividends ... financial determinants as well as corporate governance standards may have an impact on the dividend policy of a company Differences in means are statistically significant for all the variables, except...

Ngày tải lên: 02/01/2015, 17:33

... GSMARR China Stock Market Financial Database—Annual Report, GSMARR China Stock Market Trading Database, and China Listed Firm’s Corporate Governance Research Database 3.2 Variable definitions and ... correlation between board composition and the quality of financial reporting ABS(DAt / At-1) = a0 +a1 ROIDD +a2 DLDQ +a3 ln(BOARDNUM) +a4 IDDFIN +a5 AUDITCOM +a6 BOARDMEET +a7 BOARDSTO +a8 ROCONSTO +a9 ln(ASSET) ... et al., 2004) and no relation (Bardard et al., 2004; Abbott et al., 2004), contingent upon practical situations As an expansion in personnel increases both the board’s overall professional capabilities,...

Ngày tải lên: 02/01/2015, 17:34

... 10 Sample Data on audit fees are obtained from the Standard and Poor’s database Our analyses are based on all firms for which fee data are available for the years 2000 and 2001.6 Data on auditor ... tenure is calculated on the basis of information about the year when the audit firm first started audit work with the client firm, as provided in the Compustat database As the Compustat database used ... studies ALM based their analyses on firms for the year 2000 and obtained data from the EDGAR and Global Access databases The inverse Mill’s ratio (not tabulated) shows that the self-selection bias...

Ngày tải lên: 06/01/2015, 19:42

... concern was that firms were increasingly managing earnings to meet analyst forecasts, and the second was that auditors were failing to serve as an effective check on earnings management as a result ... earnings announcement and the month when the earnings forecast was made #ANLYST = number of analysts making an earnings forecast FORSTD = forecast dispersion, calculated as the standard deviation ... increasing earnings management in the latter years (as the auditor loses objectivity) An advantage of using TENURE and SQTENURE is that they allow tenure to have a gradual impact rather than a fixed...

Ngày tải lên: 06/01/2015, 19:42

... return on assets (ROA) and Tobin’s q are our main explanatory variables The former is included as an accounting measure that is beyond management manipulation and is calculated as the earnings ... 1.02 Size and return on assets are positively associated with the variable cash dividends to cash flow at per cent significance level Leverage is negatively associated with the variable cash dividends ... financial determinants as well as corporate governance standards may have an impact on the dividend policy of a company Differences in means are statistically significant for all the variables, except...

Ngày tải lên: 06/01/2015, 19:47

... the amount and explanation A. 5 Did the Chairman of the Board attend the last AGM? A. 6n (i) Did the CEO/Managing Director attend the last AGM? (ii) Is a name list of board attendance available? A. 7n ... non-transparency index We then examine the impact of corporate disclosure and transparency on market valuation Accounting information and market-related data are obtained from Datastream and Bloomberg ... regression analyses Accounting data and firm performance information are for 2002, drawn from Datastream and Bloomberg The firm performance variables are geometric averages of monthly data based on...

Ngày tải lên: 02/01/2015, 17:33

... ␥9LEVERAGE ϩ ␥10BLOCK ϩ ␥11INDAUDIT ϩ ␥12ACCT FE ϩ ␥13ROA ϩ ␥14LOSS ϩ ε (1) where all variables are measured as of the final year audited by AA and are defined as follows (Compustat data items in parentheses): ... fiscal year ended April 30, 2002 Ultimately, AA’s Boston office became part of PWC rather than KPMG We argue that companies such as Casella Waste Systems did not switch audit teams, but instead ... et al (2003) However, Balsam et al (2003) defined expertise on a national rather than state basis An alternative interpretation of a positive association would be that SIZE is a proxy for audit...

Ngày tải lên: 06/01/2015, 19:41

... Deputies, a parliamentary bill entitled Ley de Medidas para la Reforma del Sistema Financiero (Measures for Reforming the Financial System Act) popularly known as Ley Financiera (Financial Law) Although, ... of mandatory auditor rotation (as quoted in ICAEW, 2002) ˜ ada, B and Paz-Ares, C (1997), “Mandatory rotation of company auditors: a critical Arrun examination”, International Review of Law and ... passed Once the appointment was approved by the Annual General Meeting[4] it was irrevocable unless a fair cause (causa justa) arose – although the audit legislation did not define what fair cause...

Ngày tải lên: 06/01/2015, 19:41

... RSHORT_LONG are the same as shown in Table and significant at a pvalue

Ngày tải lên: 06/01/2015, 19:43

... the amount and explanation A. 5 Did the Chairman of the Board attend the last AGM? A. 6n (i) Did the CEO/Managing Director attend the last AGM? (ii) Is a name list of board attendance available? A. 7n ... non-transparency index We then examine the impact of corporate disclosure and transparency on market valuation Accounting information and market-related data are obtained from Datastream and Bloomberg ... regression analyses Accounting data and firm performance information are for 2002, drawn from Datastream and Bloomberg The firm performance variables are geometric averages of monthly data based on...

Ngày tải lên: 06/01/2015, 19:46

... conclude that this is a reasonable assumption.) Although we are aware that this approach introduces look-ahead and survivorship biases, this approach needs to be adhered to if any meaningful analysis ... countries as of August 2004 (see Table 1) On a global scale, Japan ranks second to last, and only Greece has a lower governance rating This rating illustrates Japan's relatively low level of corporate ... countries evaluated by GMI Average ratings are computed for the August 2004 evaluation All firms (financials and non-financials) are included accountability, financial disclosure and internal controls,...

Ngày tải lên: 06/01/2015, 19:48

... rotating Earth Predictability of Lagrangian motion in the upper ocean Lagrangian data assimilation in ocean general circulation models Dynamic consistency and Lagrangian data in oceanography: mapping, ... conduct a review of Lagrangian observations, analysis and assimilation methods in physical and biological oceanography, and to present new methodologies on Lagrangian analysis and data assimilation, ... the sea 12 A Lagrangian stochastic model for the dynamics of a stage structured population Application to a copepod population 13 Lagrangian analysis and prediction of coastal and ocean dynamics...

Ngày tải lên: 05/05/2014, 14:42

... at least percent (in terms of total assets) in Italy, Germany, Austria, Bulgaria, the Czech Republic, Hungary, Poland, Luxembourg, Slovenia, as well as Slovakia Barclays and Grupo Santander are ... banks will maintain a stable base of capital in both good and bad times I appreciate that other countries have different approaches to supplemental capital measures, and I look forward to learning ... established Latin America — chaired by Mexico; Asia — chaired by Japan; Europe — chaired by the Czech Republic; the Balkans — chaired by Bulgaria; Euro-Asia — chaired by Ukraine; North African and...

Ngày tải lên: 01/11/2014, 18:10

... High-resolution lateral force images of the NaF(001) surface The left image was taken on a flat terrace; the total scan size is about nm The right image was taken at a monatomic step with an approximate loading ... and d was taken on the same area imaged with an increased force of 16 nN The island indicated by an arrow was sheared to the upper margin of the scanned area In a subsequent wide-area topographic ... of about nN and a distance dependence in accordance with a pure van der Waals interaction of tip and sample assuming a tip radius of 30 nm This was also the radius of curvature which the authors...

Ngày tải lên: 25/12/2013, 23:18

... to Charles What was more important, Haverly informed him that he was to act as treasurer of the Mastodons at a salary of ten dollars a week, with an allowance of one dollar and a half a day for ... by Daniel J Bernstein, who became treasurer of the company Alf Hayman, whom Frohman had met in Philadelphia, was engaged as advance-agent It was a courageous undertaking even for a seasoned and ... result was that Germon sacrificed his mustache, played the part acceptably without any one in the audience discovering that he was a man masquerading as an old woman Charles put Wallick, who was acting...

Ngày tải lên: 23/03/2014, 05:20

... We are thankful to the authors for their beautiful lectures, all participants from Italy and abroad for their attendance and contribution and last but not least CIME for providing a charming and ... 212 Angular Derivatives in Several Complex Variables Marco Abate Dipartimento di Matematica, Universit` di Pisa a Via Buonarroti 2, 56127 Pisa, Italy abate@dm.unipi.it Introduction A well-known ... Editors: D Zaitsev G Zampieri 123 Editors and Authors Marco Abate Department of Mathematics University of Pisa via Buonarroti 56127 Pisa Italy Alexander Tumanov Department of Mathematics University...

Ngày tải lên: 24/04/2014, 16:50

... contain at 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 ... method as a singular part transformation 5.4 The degenerate case of linearizable equations 5.5 Choices of Lax pairs and equivalent Riccati pseudopotentials Second-order Lax pairs and ... the singular manifold variable ϕ is an arbitrary function of the independent variables and ϕ0 an arbitrary movable constant Even in the ODE case, the movable singularity can be defined as ϕ(x) −...

Ngày tải lên: 24/04/2014, 16:50

... Valastro INFN, Laboratori Nazionali dei Sud - Catania, Italy S Lo Nigro Dipartimento di Fisica ed Astronomia, Universit` di Catania - Catania, Italy a L Raffaele and V Salamone A. O.U Policlinico, ... interstellar medium The additional source of positrons dominating at the higher energies could be the signature of dark matter decay or annihilation In this case, PAMELA has already shown that dark matter ... Universit` di Catania - Catania, Italy a M G Sabini A. O Cannizzaro - Catania, Italy R Cirio and F Marchetto Universit` di Torino e INFN, Sezione di Torino - Torino, Italy a Summary — Proton therapy represents...

Ngày tải lên: 03/05/2014, 19:06