hirota et al 2003

gompers et al - 2003 - corporate governance and equity prices [cgi-g-index]

... equals zero PRICE—Price at the end of month t Ϫ Q—The market value of assets divided by the book value of assets (Compustat item 6), where the market value of assets is computed as book value ... from the table The calculation of G and the subindices is described in Section II Q is the ratio of the market value of assets to the book value of assets: the market value is calculated as the ... the VW returns (Democracy minus Dictatorship) are economically large in all cases and, second, the EW abnormal returns are usually about two-thirds of the VW abnormal returns Most of the return...

xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee

Danh mục: Tổng hợp

... 1994 mean 1996 mean Minimum Non-discretionary current Discretionary current Non-discretionary total Discretionary total Book value of assets Sales Market value of equity Maximum Mean Standard ... directors B Xie et al / Journal of Corporate Finance (2003) 295–316 307 Finally, we show that the log of book value to total assets, the log of sales, and the log of the market value of equity ... discretionary current accruals y Significant at 0.10 or better * Significant at 0.05 or better ** Significant at 0.01 or better *** Significant at 0.001 or better Book value of total assets Log sales...

daily et al - 2003 - corporate governance decades of dialogue and data

Danh mục: Tổng hợp

... research (Dalton et al. , 2003; Dalton et al. , 1998; Lane et al. , 1998) Moreover, agency theory is not informative with regard to directors' resource, service, and strategy roles Here, theoretical perspectives ... financial performance, whether measured as accounting returns or market returns (see, for example, Dalton et al. , 1998, for an overview) Extant empirical research, however, provides virtually no ... Vishny 1997) July Two meta-analyses provide some context and illustrate the general state of corporate governance research relying on agency theory (Dalton et al 2003; Dalton et al. , 1998) While agency...

engel et al - 2003 - ceo turnover and properties of accounting information

Danh mục: Tổng hợp

... Engel et al / Journal of Accounting and Economics 36 (2003) 197–226 203 reﬂected in current changes in market value Third, changes in market value reﬂect not just current value creation, but also ... market returns is current managerial value creation (that is, no noise) If R2 ¼ 1; then earnings and returns are completely equivalent as measures of managerial performance For the more realistic ... be determinants of their weights in making CEO retention decisions ARTICLE IN PRESS 202 E Engel et al / Journal of Accounting and Economics 36 (2003) 197–226 A key challenge for empirical researchers,...

myers et al - 2003 - exploring the term of the auditor-client relationship and the quality of earnings a case for mandatory auditor rotation

Danh mục: Tổng hợp

... change in net sales revenue (Compustat annual data item 12); and PPE ϭ property, plant, and equipment—net (Compustat annual data item 8) All variables are scaled by average total assets The Accounting ... accruals (Becker et al 1998; Francis et al 1999; Francis and Krishnan 1999), we include Auditor Type Finally, we include Industry because the types of accruals vary by industry (Barth et al 2001) ... perform analyses of those accruals measures generally considered to be most representative of managements’ discretion in the ﬁnancial reporting process—Discretionary Accruals and Current Accruals As...

gompers et al - 2003 - corporate governance and equity prices [cgi-g-index]

Danh mục: Tổng hợp

conte r., et al. (eds.) direct and inverse methods in nonlinear evolution equations (lnp632, springer, 2003)(283s)

Danh mục: Vật lý

... 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 ... elaboration of the singular manifold method by Weiss et al. , many improvements have been made After some basic recalls, we give an interpretation of the method allowing us to understand why and how...

283
1,246
0

color atlas of immunology - g. burmester, et al., (thieme, 2003)

Danh mục: Hóa học - Dầu khí

... 94 Humoral Immunity Tests of B-Cell Function 96 Molecular Biological Methods Analytical Techniques 98 X Contents Clinical Immunology Immunodeficiencies Humoral Immunodeficiencies ... Wolfensberger, Hopital Jules Gonin, Lausanne XIII List of Abbreviations AA Ab ACE ACh ADCC Ag AIDS AIHA AILD ALCL ALL ALT AMA AML ANA ANCA AP APC ARC AST BAL BALT BCG BCR Cn CALLA CBR CD CDR CFU ... sheath (PALS) They are surrounded by B lymphocytes that form the socalled marginal zone Small clusters of B lymphocytes (primary follicles) can always be found in the marginal zone of the PALS During...

colonoscopy - principles and practice - j. waye, et al., (blackwell, 2003)

Danh mục: Hóa học - Dầu khí

... Department of Medical Gastroenterology, Rikshospitalet University Hospital, Oslo, Norway Consultant Gastroenterologist, Westmead Hospital, Westmead, NSW, Australia Chief, Central Division of Gastroenterology, ... the sigmoid colon He also inserted a small light bulb at the distal end for better illumination In the same year, Laws used a thin metal rod with a miniature light bulb installed at the tip, inserted ... for intraluminal microscopic observation of rectal mucosa by Yamagata and Miura [11], although the ﬁrst referenced report of dye methodology in the ﬁeld of gastroscopy was by Tsuda et al in 1966...

benston et al - following the money; the enron failure and the state of the corporate disclosure (2003)

Danh mục: Tài chính doanh nghiệp

... dealings wrongly allowed Enron to report proﬁts on the sales and, almost simultaneously, increase the book value of some assets Fair-Value Restatements GAAP requires companies to revalue marketable ... intangible assets are not periodically restated to fair values But, as proponents of fair value for ﬁnancial assets might argue, while fair values are not allowed for ﬁxed and intangible assets, they ... international counterpart, the IASB—the move toward “fair-value” accounting—is misplaced Fair values are not always market values, that is, values based on arm’s-length reliable market transactions...

barton et al - dangerous markets; managing in financial crises (2003)

Danh mục: Tài chính doanh nghiệp

... national economy compared to less volatile capital markets Too often, these weak national systems are linked inefﬁciently to global capital markets, increasing the cost of capital locally to all ... enabled globalization The barriers that used to deﬁne local, regional, and national ﬁnancial markets began to erode Emerging markets and transitional economies from the former Soviet bloc joined ... understand how global forces at work in the ﬁnancial markets are changing their local and international competitive landscape and affecting their cost of capital Managers need to know whether their...

Nutrition knowledge, grunert et al 2010, in appetite

Danh mục: Cao đẳng - Đại học

... in the UK Appetite (2010), doi:10.1016/j.appet.2010.05.045 G Model APPET-992; No of Pages 13 K.G Grunert et al / Appetite xxx (2010) xxx–xxx Table Health inferences based on complete package information ... the UK Appetite (2010), doi:10.1016/j.appet.2010.05.045 G Model APPET-992; No of Pages 13 K.G Grunert et al / Appetite xxx (2010) xxx–xxx contained a lot, some or a little of it Finally, respondents ... meal and asked which product was healthiest and which was least healthy None of the alternatives was clearly dominant in terms of nutritional healthiness; they varied by fat, saturated fat, salt...

The concise geologic time scale, ogg et al 2008

Danh mục: Địa lý học

... goal of ICS is to provide detailed global and regional "reference" scales of Earth history Such scales summarize our current consensus on the Figure 1.3 Ae calibration for A GeOiOgiCTimeScale ... International Commission on Stratigraphy) planetary time GEOLOGIC UNITS a A polar layered deposlts EAVastltgs Borealis unit LH-LA volcanic metenals I H materials I LN-EHknobby materials I LN-EH materials ... requiring a partial pressure of oxygen of >lo-' present atmospheric levels (Farquhar et al. , 2000; Papineau et al. , 2007) This signal disappears within the period of global, low-latitude Paleoproterozoic...

Tài liệu Colchero, J. et al. “Friction on an Atomic Scale”Handbook of Micro and Nano Tribology P6 Handbook of Micro/Nanotribology. Ed. Bharat ppt

Danh mục: Kĩ thuật Viễn thông

... integrated tips (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 ... generalized to a real two-dimensional surface (Gyalog et al. , 1995) A schematic view of the corresponding SFFM setup is shown in Figure 6.33, together with a typical lateral force curve In analogy ... this material To vary the chemical composition of the tip, a metal ﬁlm can be evaporated onto the cantilever (Carpick et al. , 1996a) or alternatively thin ﬁlms such as Teﬂon (Howald et al. , 1995)...

Tài liệu PEOPLES HERITAGE SAVINGS BANK v. RODNEY E. PEASE et al. pptx

Danh mục: Ngân hàng - Tín dụng

... judgment Rodney appeals from the entry of the summary judgments and Constance appeals from the entry of the default judgment in this consolidated appeal The court amended the Docket Sheet to reflect ... filed her notice of appeal The Peases not challenge this procedural deficiency on appeal Rodney’s affidavit introducing his exhibits on the counterclaim avers that he has personal knowledge 6 II ... this issue on appeal because, although it challenged the specificity and relevance of the statements and materials Rodney submitted, it did not raise the issue of his personal knowledge in the...

SUPREME COURT OF THE UNITED STATES - RADLAX GATEWAY HOTEL, LLC, ET AL. v. AMALGAMATED BANK potx

Danh mục: Ngân hàng - Tín dụng

... substantially all of their assets pursuant to procedures set out in a contemporaneously filed “Sale and Bid Procedures Motion.” Specifically, the debtors sought to auction their assets to the ... GATEWAY HOTEL, LLC, ET AL. , PETITION- ERS v AMALGAMATED BANK ON WRIT OF CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT [May 29, 2012] JUSTICE SCALIA delivered the opinion ... distinction between approval of bid procedures and plan confirmation is therefore irrelevant —————— We are speaking here about whether clause (ii) is a subset for purposes of determining whether the...

Superspace 1001 lessons in supersymmetry s gates, et al

Danh mục: Vật lý

... will automatically consider all three-dimensional superﬁelds to be real 2.3 Scalar multiplet 15 2.3 Scalar multiplet The simplest representation of supersymmetry is the scalar multiplet described ... superspace odyssey Symmetry principles, both global and local, are a fundamental feature of modern particle physics At the classical and phenomenological level, global symmetries account for many ... symmetry which uniﬁes the bosons and the fermions, the constituents and the forces, into a single entity Supersymmetry is the supreme symmetry: It uniﬁes spacetime symmetries with internal symmetries,...

CITY OF ARLINGTON, TEXAS, ET AL. v. FEDERAL COMMUNICATIONS COMMISSION ET AL. docx

Danh mục: Quản lý nhà nước

... TEXAS, ET AL. , PETITIONERS 11–1545 v FEDERAL COMMUNICATIONS COMMISSION ET AL CABLE, TELECOMMUNICATIONS, AND TECHNOLOGY COMMITTEE OF THE NEW ORLEANS CITY COUNCIL, PETITIONER 11–1547 v FEDERAL COMMUNICATIONS ... TEXAS, ET AL. , PETITIONERS 11–1545 v FEDERAL COMMUNICATIONS COMMISSION ET AL CABLE, TELECOMMUNICATIONS, AND TECHNOLOGY COMMITTEE OF THE NEW ORLEANS CITY COUNCIL, PETITIONER 11–1547 v FEDERAL COMMUNICATIONS ... TEXAS, ET AL. , PETITIONERS 11–1545 v FEDERAL COMMUNICATIONS COMMISSION ET AL CABLE, TELECOMMUNICATIONS, AND TECHNOLOGY COMMITTEE OF THE NEW ORLEANS CITY COUNCIL, PETITIONER 11–1547 v FEDERAL COMMUNICATIONS...

Charles Frohman: Manager and Man, by Isaac1Charles Frohman: Manager and Man, by IsaacThe Project Gutenberg eBook, Charles Frohman: Manager and Man, by Isaac Frederick Marcosson and Daniel Frohman, et al This eBook is for the use of anyone anywhere at pot

Danh mục: Cao đẳng - Đại học

... 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 ... 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 ... this, and whenever he met Hayman in Philadelphia he would always insist upon walking over to the hotel and recalling the conversation Hayman afterward became general manager of all the Charles Frohman...

Xem thêm

Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam 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 của các đơn vị đào tạo tại nhật bản khảo sát chương trình đào tạo gắn với các giáo trình cụ thể 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 các chương trình đào tạo theo những bộ giáo trình tiêu biểu 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 tốc độ rôto n fi p2 đặc tuyến dòng điện stato i1 fi p2 động cơ điện không đồng bộ một pha sự cần thiết phải đầu tư xây dựng nhà máy 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 chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008