... not changed Finally, changing the conditioning information set has not affected our results Further increasing the set of explanatory variables included in the regressions with the sales’ growth, ... measure consisting of several sub-indices Our empirical strategy follows Bebczuk (2005), who splits the general index of TDI into several sub-indices and constructs the TDI using public information ... (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 are more willing and...
Ngày tải lên: 02/01/2015, 17:33
... play in terms of opening up today’s international audit policy arena to critical, but constructive analysis Finally, although Spanish academic accounting research is assuming a growing international ... policy in Spain highlights the political nature of audit regulatory processes in Spain and also casts additional light on the professional status of auditors in Spain Finally, the case allows ... not work in Spain” by reviewing what really has happened in Spain in parliamentary and professional circles since such a requirement was first introduced in 1988 Instead of the traditional view...
Ngày tải lên: 06/01/2015, 19:41
kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]
... not changed Finally, changing the conditioning information set has not affected our results Further increasing the set of explanatory variables included in the regressions with the sales’ growth, ... measure consisting of several sub-indices Our empirical strategy follows Bebczuk (2005), who splits the general index of TDI into several sub-indices and constructs the TDI using public information ... (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 are more willing and...
Ngày tải lên: 06/01/2015, 19:47
Nutrition knowledge, grunert et al 2010, in appetite
... questions in expert recommendations, sources of nutrients and calorie content of food and drink products Interest in healthy eating, Roininen et al scale Metric (range 0–3), higher values indicate ... policies European Journal of Marketing, 35, 708–721 Metric (range 0–8), higher values indicate more understanding in- store in- store in- store in- store interview interview interview interview Baron, ... small n in A) Body mass index Nominal (6 levels) Nominal (2 levels) Metric Nominal (2 levels) From From From From Ordinal (5 levels) From in- store interview Metric Index of nutrition knowledge,...
Ngày tải lên: 30/08/2013, 09:25
cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]
... statistically significant in model (3), Table 5.16 Another control variable is an indicator variable representing whether or not a company is included in the MSCI, a principal international stock index ... index, the remaining questions constituting the non-transparency index We then examine the impact of corporate disclosure and transparency on market valuation Accounting information and market-related ... and market performance; however, his result is based on a small sample of 21 firms Drobetz et al (2003) follow the approach of Gompers et al (2003), developing a governance index and linking it...
Ngày tải lên: 02/01/2015, 17:33
qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market
... Qinghua, WANG Pingxin, YIN Junming Introduction Quality accounting information and particularly, quality earnings information are important to market efficiency The generation of quality earnings ... role in supervising listed companies’ financial reporting process and the quality of financial reporting Strengthening the board of directors, such as enhancing the board’s independence, improving ... role independent directors have played in board (Dechow et al. , 1996; Chtourou et al. , 2001; Klein, 2002; Kao and Chen, 2004) Since the introduction of independent director institution into China,...
Ngày tải lên: 02/01/2015, 17:34
blouin et al - 2007 - an analysis of forced auditor change - the case of former arthur andersen clients
... residual from regression of annual returns on annual earnings (#18), and changes in annual earnings, both scaled by total assets (#6) and SIZE; TotalSales Segmenti COMPLEX ϭ N LN Segmenti TotalSales ... net income (#18) in current year less net income in prior year divided by ending total assets (#6); SIZE ϭ natural logarithm of total assets (#6); and I ϭ denotes industry as defined in Barth et ... reported total assets on Compustat since 1980; SIZE ϭ natural logarithm of total assets; INDUSTRY GROWTH ϭ total industry sales in the current year divided by total industry sales in the prior...
Ngày tải lên: 06/01/2015, 19:41
gul et al - 2007 - auditor independence - evidence on the joint effects of auditor tenure and non-audit fees
... auditor independence for a small cluster of firms which has a smaller market capitalization, lower book-to-market ratio, lower institutional holdings, and higher insider holdings 22 Overall Findings ... year’s total current accruals equal to net income before extraordinary items plus depreciation and amortization minus operating cash flows scaled by beginning of year total assets natural logarithm ... year’s total current accruals equal to net income before extraordinary items plus depreciation and amortization minus operating cash flows scaled by beginning of year total assets natural logarithm...
Ngày tải lên: 06/01/2015, 19:42
davis et al - 2007 - auditor tenure and the ability to meet or beat earnings forecasts
... 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 evidence suggesting that earnings quality suffers ... discretionary accruals that allowed the firm to move from below target to meeting or beating earnings forecast 10 We then examine whether this ability to use discretionary accruals to meet or ... Unlike Myers et al (2003), we allow for a non-linear relation between accruals and tenure by including both ordinal tenure and squared tenure, and unlike Johnson et al (2002), we define long tenure...
Ngày tải lên: 06/01/2015, 19:42
lowensohn et al - 2007 - an empirical investigation of auditor rotation requirements
... discussed in Walker et al above In stark contrast to other studies using accruals as a measure of earnings quality, Nagy finds earnings quality improves after the switch, although for only the smaller ... The interpretation is that not all newer audits have higher financial reporting quality, only those under a rotation policy have higher financial reporting quality Conclusions By examining the Florida ... accrual component of earnings is used as the dependent variable Also using accruals as a proxy for earnings quality, Myers, Myers and Omer (2003) provide evidence that earnings quality actually increases...
Ngày tải lên: 06/01/2015, 19:43
cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]
... statistically significant in model (3), Table 5.16 Another control variable is an indicator variable representing whether or not a company is included in the MSCI, a principal international stock index ... index, the remaining questions constituting the non-transparency index We then examine the impact of corporate disclosure and transparency on market valuation Accounting information and market-related ... and market performance; however, his result is based on a small sample of 21 firms Drobetz et al (2003) follow the approach of Gompers et al (2003), developing a governance index and linking it...
Ngày tải lên: 06/01/2015, 19:46
bauer et al - 2007 - the impact of cg on cp - evidence from japan [gmi]
... effects (see Bauer et al. , 2004; Bebchuk et al. , 2004; Gompers et al. , 2003) In line with previous research (e.g., Hiraki et al. , 2003), we only consider non-financial firms in the remainder of this ... 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 markets (Klapper ... August 2004 evaluation All firms (financials and non-financials) are included accountability, financial disclosure and internal controls, shareholder rights, remuneration, market for control,...
Ngày tải lên: 06/01/2015, 19:48
Superspace 1001 lessons in supersymmetry s gates, et al
... similar In general, (nonvariant) supersymmetric gauge multiplets can be described by spinor superfields carrying additional internal-symmetry group indices (In a particular case, the additional index ... others are obtained by appending Lorentz or internal symmetry indices In addition, the description of local supersymmetry (supergravity) is easier a Index conventions Our three-dimensional notation ... of ordinary spacetime syme metries obtained by adjoining N spinorial generators Q whose anticommutator yields a translation generator: {Q ,Q } = P This symmetry can be realized on ordinary fields...
Ngày tải lên: 17/03/2014, 14:38
abate m., et al. real methods in complex and cr geometry
... suggested in [A2] the introduction of a very general setting producing Lindel¨f o principles Definition 4.2 Let D ⊂ Cn be a domain in C n A projection device at x ∈ ∂D is given by the following data: ... strictly larger than {x} (for instance in the polydisk) Lindel¨f Principles o The next step in our presentation consists in proving a Lindel¨f principle o ˇ ˇ in several complex variables As first ... happens in convex domains of finite type or in convex circular domains, for instance) Indeed we have Corollary 5.8 Let D ⊂ Cn be a complete hyperbolic domain equipped with a good bounded geometrical...
Ngày tải lên: 24/04/2014, 16:50
conte r., et al. (eds.) direct and inverse methods in nonlinear evolution equations (lnp632, springer, 2003)(283s)
... eventually for constructing exact solutions Finally Satsuma explains the bilinear method, introduced by Hirota, and, after considering in depth the algebraic structure of the completely integrable systems, ... full details can be found in Musette lecture [91] The algorithm of the singular manifold method We now have all the ingredients to give a general exposition of the method in the form of an algorithm ... 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 involved I wish to...
Ngày tải lên: 24/04/2014, 16:50
holmes, lumley, et al. low-dimensional models of coherent structures in turbulence
Ngày tải lên: 24/04/2014, 17:20
Lagrangian analysis and prediction of coastal and ocean dynamics a griffa, et al , (cambridge, 2007) WW
... such things as intrusions and straining of internal waves Floats have given us much diagnostic information about lateral (isopycnal) mixing, and almost certainly more can be discerned about small-scale ... track the isopycnal more closely on fast time scales (Hebert et al. , 1997) 1.2.11 Bottom-following floats Almost all water in the deep ocean originates in one of two principal outflows: The Filchner ... studies have been 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...
Ngày tải lên: 05/05/2014, 14:42
transmission line matrix (tlm) in computational mechanics - d. de cogan, et al., (crc, 2006) ww
... string vibrating between two fixed points, as might arise in a musical instrument It shows the string position at successive time intervals for one half cycle of vibration, obtained by summing ... electromagnetic theory Their most important property in this context is the introduction of a time-delay for signals travelling between points in the electrical network The distribution of mesh points in ... applications in UCD, National University of Ireland, Dublin, in the Department of Mechanical Engineering (UCD is the largest university in Ireland and the Department of Mechanical Engineering is also...
Ngày tải lên: 05/05/2014, 17:21
complex medical engineering - j. wu, et al., (springer, 2007)
... consulting other pharmaceutical literature Springer is a part of Springer Science+Business Media springer.com Typesetting: Camera-ready by the editors and authors Printing and binding: Asia Printing, ... Processing in the Postcentral, Intraparietal and Parietal Opercular Cortical Regions Y IWAMURA 413 423 Predicting Motor Intention M HALLETT and O BAI 439 Cortical Field Potentials and Cognitive Functions ... technology must be integrated in medicine and engineering Complex medical engineering (CME) is a new field comprising complex medical science and technology Included are biomedical robotics and...
Ngày tải lên: 12/05/2014, 17:07