moore et al 2012

black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

... Book value of assets Years Listed Leverage Sales Growth (5 yrs) Sales Growth (1 yr) R&D/Sales Advertising/Sales Exports/Sales PPE/Sales Capex/assets Capex/PPE EBIT/Sales EBIT/assets Market Share ... excluding them We also find a strong association between KCGI and two alternate measures of firm value: (market value of equity)/(book value of equity); and (market value of equity)/sales Almeida, Park, ... Tobin’s q Years Listed Leverage Sales Growth (5 yrs) Sales Growth (1 yr) R&D/Sales Advertising/Sales Exports/Sales PPE/Sales Capex/assets Capex/PPE EBIT/Sales (Assets) Market Share Share Turnover Foreign...

brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

Danh mục: Tổng hợp

... Myers et al 2003; Mansi et al 2004; Ghosh and Moon 2005) and where a non-monotonic relation between auditor tenure and audit quality occurs (e.g., Davis et al 2009; Boone et al 2009) Specifically, ... (5.1) = Asset turnover, measured as current assets divided by total assets; = Previous year’s absolute value of discretionary accruals (the residual from model 3.1); = Return on assets, measured ... firm has retained the auditor since 1974; The square of T; The market value (square of the market value) of equity; Cash flow from operations scaled by average total assets; Sales growth, calculated...

butcher et al - 2012 - perceptions of audit service quality and auditor retention

Danh mục: Tổng hợp

... et al (1999), Pandit (1999), Chen et al (2001) Schroeder et al (1986), Carcello et al (1992), Aldhizer et al (1995) Schroeder et al (1986), Carcello et al (1992) Carcello et al (1992), Chen et ... (2001) Aldhizer et al (1995), Sucher et al (1998), Chen et al (2001) Behn et al (1999) Carcello et al (1992), Pandit (1999), Chen et al (2001) Aldhizer et al (1995) Davis (1995), Sucher et al (1998) ... a quality audit Behn et al (1999) Schroeder et al (1986), Chen et al (2001) Carcello et al (1992), Pandit (1999), Chen et al (2001) Schroeder et al (1986), Carcello et al (1992), Chen et al (2001)...

cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

Danh mục: Tổng hợp

... the actual audit firm total sales (in million Euros) operating cash flow scaled by lagged total assets ratio of total liabilities to total assets sales growth rate, calculated as the sales in ... total liabilities to total assets); SALEGR i,t is the company sales growth rate, computed as the sales in year t minus sales in t–1 and scaled by sales in year t–1; ROA i,t is the return on assets ... β1+ β2RETi,t + β3 DRETi,t +β4 DRETi,t* RETi,t +β5 PERIOD_2i,t + β6 PERIOD_2i,t*RETi,t + β7 PERIOD_2i,t*DRETi,t *RETi,t + β8 PERIOD_3i,t + β9 PERIOD_3i,t*RETi,t + β10 PERIOD_3i,t*DRETi,t *RETi,t...

gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

Danh mục: Tổng hợp

... equal to ―0‖ otherwise sales growth rate calculated as the sales in year t minus sales in t-1 and scaled by sales in year t-1 natural logarithm of total sales cash flow in year t scaled by total ... quality Consistent with Chi et al (2009), we use the modified Jones model (Dechow et al 1995) to estimate abnormal accruals Assuming that the total accruals of a firm can be divided into discretionary ... engagement quality review as an effective technique to uncover potential failures and detect deficiencies in financial statements (Luehlfing et al 1995), only a handful of (experimental and analytical)...

gul et al - 2012 - auditing multiple public clients, partner-client tenure and audit quality

Danh mục: Tổng hợp

... extent of financial distress We use net income divided by total assets (ROA) , net operating cash flows divided by total assets (CFO) and total liabilities divided by total assets (LEV) to control ... 2009; Choi et al 2010) also provide empirical evidence that audit quality is higher for larger auditors with more public clients Besides, we also examine whether the relationship between the ... developed market but also emerging developing market We believe our findings of the Chinese market could also have important implications for developing markets Audit quality is a fundamental factor...

chu et al - 2012 - does long tenure erode auditor independence

Danh mục: Tổng hợp

... find that quality is not affected by long tenure (e.g., Johnson et al 2002; Gul et al 2007); others find that quality improves with long tenure (e.g., Myers et al 2003; Srinidhi et al 2010); and ... gradually, to the point that larger imperfections are accepted, which may have significant implications for financial reporting quality (e.g., Bazerman et al 1997; Bazerman et al 2002; Moore et al ... accruals; and finally auditor size and specialization (BIG, SPECIAL, and TENURE_SPECIAL) because auditors’ specialization is associated with accruals (e.g., Gul et al 2009) Data and Empirical Findings...

dao et al - 2012 - shareholder voting on auditor selection, audit fees, and audit quality

Danh mục: Tổng hợp

... restatement as a dependent variable include Abbott et al (2004), Kinney et al (2004), Larcker et al (2007), Archambeault et al (2008), Romanus et al (2008), Scholz (2008), and Chin and Chi (2009) ... restatement Additional Analysis: Abnormal Accruals Prior studies in a variety of contexts have used client discretionary accruals as the proxy for audit quality (e.g., Becker et al 1998; DeFond and ... negative market reaction (Hennes et al 2008) Several prior studies have used restatements as a proxy for ﬁnancial reporting problems (e.g., Kinney et al 2004; Srinivasan 2005; Arthaud-Day et al 2006;...

daugherty et al - 2012 - an examination of partner perceptions of partner rotation - direct and indirect consequences to audit quality

Danh mục: Tổng hợp

... Raghunandan (2002), Myers et al (2003), and Johnson et al (2002) all found audit and ﬁnancial reporting quality and audit ﬁrm tenure to be positively related; and Jackson et al (2008) found the likelihood ... neutral value of Bracketed difference values indicate disagreement, while non-bracketed values indicate agreement, relative to neutral Auditing: A Journal of Practice & Theory February 2012 Daugherty, ... neutral value of Bracketed difference values indicate disagreement, while non-bracketed values indicate agreement, relative to neutral Auditing: A Journal of Practice & Theory February 2012 An...

firth et al - 2012 - rotate back or not after mandatory audit partner rotation [mapr]

Danh mục: Tổng hợp

... income divided by total assets; Loss: a dummy variable coded if the ﬁrm reports a net loss and otherwise; MB: market value to total assets ratio; RET: the company’s annual stock return; PreMAO: a ... divided by total assets; Loss is a dummy variable coded if the ﬁrm reports a net loss and otherwise; MB is the market value to total assets ratio; RET is the company’s annual stock return; PreMAO ... et al / J Account Public Policy 31 (2012) 356–373 assets (in 10 thousand RMB Yuan); LEV is the total liabilities divided by total assets; RECV is the accounts receivable divided by total assets;...

black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

Danh mục: Tổng hợp

manual of psychosocial rehabilitation 2nd ed. - r. king, et al., (wiley-blackwell, 2012) ww

Danh mục: Kỹ thuật lập trình

... greater overall severity The rating period is usually the previous weeks The HoNOS has been validated in Canada (Kisely et al. , 2006), the UK (Bebbington et al. , 1999) and Australia (Trauer et al. , ... in Australian mental health services (Meehan et al. , 2006) The 16 items are summed to yield four subscales (withdrawal, self-care, compliance and antisocial behaviour) and a total scale score ... scale for chronically mentally ill clients: Part I Reliability and validity Community Mental Health Journal 30, 363–83 Barnes T (1989) A rating scale for drug–induced akathisia British Journal...

coronary heart disease - clin., pathol., imaging, molec. profiles - z. vlodaver, et. al., (springer, 2012)

Danh mục: Hóa học - Dầu khí

... and elective catheter therapy A small subset of patients have thickened, dysplastic pulmonary valve leaflets and require surgical valvulotomy Both catheter balloon and surgical valvulotomy can ... system abnormalities and structural heart disease, including atrial septal defect (ASD), ventricular septal defect (VSD), and tetralogy of Fallot (TOF) [31, 32], suggesting functional redundancy ... is completed in early childhood as in the classic staged surgical palliation Initial results suggest improved survival, especially for high-risk patients in the initial stages There may also be...

accounting 9th ed. - c. horngren, et. al., (pearson, 2012)

Danh mục: Kế toán tài chính

... Budget 1063 The Budgeted Balance Sheet 1067 The Budgeted Statement of Cash Flows 1067 Getting Employees to Accept the Budget 1068 Review and Assignment Material 991 Capital Budgeting 1055 The Sales ... Sensitivity Analysis 1072 Rolling Up Individual Unit Budgets into the Companywide Budget 1073 1011 Four Methods of Capital Budgeting Analysis Focus on Cash Flows 1012 Capital Budgeting Process ... Smart Touch Learning, Inc 724 Horizontal Analysis of the Income Statement 726 Horizontal Analysis of the Balance Sheet 726 Trend Analysis 726 Vertical Analysis 727 How Do We Compare One Company...

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cost accounting - a managerial emphasis 14th ed - c. horngren, et al., (pearson, 2012)

Danh mục: Kế toán tài chính

... Stages of Capital Budgeting 739 Discounted Cash Flow 741 Net Present Value Method 742 Internal Rate-of-Return Method 743 Comparison of Net Present Value and Internal Rateof-Return Methods 745 Sensitivity ... Joint-Cost Basics 577 Allocating Joint Costs 579 Approaches to Allocating Joint Costs 579 Sales Value at Splitoff Method 580 Physical-Measure Method 582 Net Realizable Value Method 583 Constant ... Bundled Products and Revenue Allocation Methods 560 Bundling and Revenue Allocation 560 Stand-Alone Revenue-Allocation Method 561 Incremental Revenue-Allocation Method 562 Problem for Self-Study...

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Castells et al (eds ) aftermath; the cultures of the economic crisis (2012)

Danh mục: Tài chính doanh nghiệp

... capitalism, and its social structure, the network society, displayed some historically irreversible features (such as the logic of the global network society based on digital networking of all core human ... deregulated global capitalism, anchored in an unfettered ﬁnancial market made up of global computer networks and fed by a relentless production of synthetic securities as the source of capital accumulation ... rises alongside the embryos of alternative cultures of hope And yet, as the period of triumphant global informational capitalism was linked to the hegemony of a culture of unrestricted individualism,...

Lucey et al (eds ) what if ireland default (2012)

Danh mục: Tài liệu khác

... published in the International Review of Financial Analysis, Journal of Economic Surveys and Journal of Multinational Financial Management xv 00_WID-Prelims.indd xv 08/03 /2012 15:05:07 About the ... financial problems of Irish banks and their failed regulatory regime, and the failure to convene a normal Cabinet meeting on the guarantee The Cabinet meeting was incorporeal on the basis that a meeting ... contributor to the Wall Street Journal In 2006 he was the recipient of a National Sciences Foundation grant that helped fund an annual national workshop for macroeconomics research at liberal arts colleges...

Edelbacher et al (eds ) financial crimes; a threat to global security (2012)

Danh mục: Tài liệu khác

... international market As a result, dealings in the futures segments of financial markets are even more unstable.28 Figure 2.1 Annual statistics of Bank for International Settlements and International ... both internal and external sources Modern threats can arise from poor management of resources, invasions and wars, natural disasters, global warming, depletion of natural resources, criminal activities, ... management and general “quality of life” aspects in that environmental design should: • Be aesthetically pleasing • Promote desirable (and legal) behavior • Support territoriality (feeling of belonging)...

Park et al (eds ) asian responses to the global financial crisis; the impact of regionalism and the role of the g20 (2012)

Danh mục: Quản trị kinh doanh

... equilibrium real exchange rate is the one that solves both internal balance and external balance Internal balance is usually defined as full employment with price stability External balance is more ... pre-eminent challenges: of global coordination and international wealth inequality Firstly, global coordination capacity lags well behind the demand for global coordination because national policies ... 24 03/07 /2012 10:39 Asian capitalism 25 Specifically, we can classify capitalism systems into American (United States) capitalism, European capitalism and Asian capitalism American capitalism,...

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