normalization of chronic toxicity data for a c12 9 ao
chủ đề sids amine oxides
... mg/L Normalization of the data to a C12. 9 AO resulted in a predicted NOEC of 0.31 mg/L Chronic toxicity to invertebrates: Two chronic studies are available for Daphnia magna: one with an AO of average ... Daphnia magna Akzo Nobel Chemicals, 199 0A Acute toxicity of CAS RN 61788 -90 -7 to Daphnia magna Akzo Nobel Chemicals, 199 0B Acute toxicity of CAS RN 61 791 -46-6 to Brachydanio rerio CRL F90216 Akzo ... B.V, 199 0B Acute Toxicity of (CAS RN 93 962-62-0) to Fish Akzo Chemicals International B.V, 199 0C Acute Toxicity of CAS RN 61 791 -47-7 to Daphnia magna Akzo Chemicals International B.V., 199 0D Acute...
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benston et al - following the money; the enron failure and the state of the corporate disclosure (2003)
... relevant and accurate corporate financial information—was championed as a model for the rest of the world In the aftermath of the Asian financial crisis of 199 7 98 , which was marked by among other ... Country a Initial share or number Later share or number Canada 23% ( 198 9) 49% (2000) Chinab Germanyc 11 million ( 199 5) 3.5% ( 199 8) 55 million (2000) 7% ( 199 9) Japand 14% ( 198 9) 5% (late 199 0s) Koreae ... Gottron and Margaret Langston for editorial assistance; to Gloria Paniagua for verification of the manuscript; and to Alicia Jones for secretarial support The authors remain responsible, however, for...
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barth et al (eds.) - the savings and loan crisis; lessons from a regulatory failure (2004)
... Blueprint for Reform,” July 199 3 See also Barth ( 199 1), Brumbaugh and Carron ( 198 7), Brumbaugh and Litan ( 199 1), Barth, Bartholomew and Labich ( 199 0), Barth, Bartholomew and Bradley ( 199 0), Barth and ... Brumbaugh ( 199 4a) , Barth and Brumbaugh ( 199 4b), Barth and Wiest ( 198 9), Barth, Brumbaugh, Sauerhaft and Wang ( 198 9) xxvi Yago and Siegel, 199 4; Yago and Trimbath, 2003), we seek to separate myth ... 123-124 For more examples of sensational accounts of the savings and loan crisis see Pizzo ( 198 9) and O’Shea and Roseman ( 199 0) Fraud accounted for no more than 10 percent of total savings and loan...
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balasubramanian et al - 2010 - the relation between firm-level corporate governance and market value - a case in idian [icgi]
... 174/ 296 146/ 293 243/ 293 74/ 292 84/288 41/ 294 39/ 294 46/ 292 285/ 296 172/ 292 2 69/ 296 0. 59 0.50 0.83 0.25 0. 29 0.14 0.13 0.16 0 .96 0. 59 0 .91 100% 99 % 99 % 99 % 97 % 99 % 99 % 99 % 100% 99 % 100% Audit ... Bhattacharyya and Rao (2005) examine whether adoption of Clause 49 (an important set of governance reforms in India) predicts lower volatility and returns for large Indian firms Black and Khanna ... Bhattacharya, Utpal, Daouk, Hazem, 2002 The world price of insider trading Journal of Finance 57, 75–108 Bhattacharya, Utpal, Daouk, Hazem, 20 09 When no law is better than a good law Review and...
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bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management
... 199 6 and 199 5 are indicated by ∆, the absolute value of a variable by |variable|, t refers to the year 199 6 and t–1 to the year 199 5 Abnormal Accruals = the abnormal component of total accruals ... assets (Kasznik 199 9; Jeter and Shivakumar 199 9; Klein 2002; Kothari et al forthcoming) Panel B of Table reports the Spearman correlations of total and abnormal accruals with these variables The ... Descriptive Statistics on Accruals and Abnormal Accruals Variable Mean Std Dev Median Minimum Maximum %Positive Abnormal Accruals 0.000 |Abnormal Accruals| 0.110 Total Accruals –0.070 |Total Accruals|...
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benkel et al - 2006 - the assassination between corporate governance and earning management
... Table Changes in ownership structure of firms privatized by leasing state assets to company formed by employees, 199 0- 199 2, 199 7 and 199 9 At point of privatization ( 199 0- 199 2) In 199 7 In 199 9 ... (Chaganti, Mahajan and Sharma, 198 5) Also, smaller group size increases participation and social cohesion (Muth and Donaldson, 199 8) that might contribute to organisational performance (Evans and ... Leszek 199 5 Socialism, Capitalism, Transformation Budapest: Central European University Press Belka, Marek, Anna Krajewska, and Stefan Krajewski 199 9 “Corporate governance and Economic Performance...
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chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan
... companies, the direction and amount of abnormal working capital accruals, and the propensity to just beat earnings benchmarks using Australian data They not find an association between long partner ... accruals samples We eliminate 7,875 (2, 493 ) observations that are missing LeadRATE and omit an additional 7 09 (92 ) observations because of missing observations for several of our new variables ... perceptions of earnings quality for both private and public companies in Taiwan Like in the U.K., large private companies in Taiwan face the same financial reporting and auditing standards as public...
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chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality
... find that large companies tend to report larger but more stable accruals - 22 - companies, and 0.10 59 and 0.0 699 for private companies The mean and median |PADJDA| for private companies are significantly ... a sample of Taiwanese companies because audit reports in Taiwan reveal the names of the audit firm and of two signing audit partners In addition, because before 2002, the Taiwanese Company Law ... observations available for calculating discretionary accruals Finally, we delete 718 public company observations in the year of an initial public offering (IPO) because Teoh et al ( 199 8a) and Teoh...
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blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients
... by AA with a maximum of 10 SIZE is the natural logarithm of total assets (data6 ) TRANSPARENCY is the descending rank of the absolute value of the residual from a cross sectional regression of annual ... H Beaver and Wayne R Landsman 199 8 Relative valuation roles of equity book value and net income as a function of financial health Journal of Accounting and Economics 25 (February): 1-34 Barton, ... 693 -7 09 Bradshaw, Mark T., Scott A Richardson and Richard G Sloan 2001 Do Analysts and Auditors Use Information in Accruals? Journal of Accounting Research 39 (June): 4574 Bushman, Robert, F Asis...
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bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality
... Experimental Setting We operationalize the auditor-manager interaction as a strategic game (e.g., Fellingham and Newman 198 5; Bowlin 2011), where an auditor and manager simultaneously make auditing and ... chance of earning 10 points and a 30% chance of earning point, while the manager has a 10% chance of earning points and a 90 % chance of earnings points If the players select low effort and aggressive ... et al (20 09) , and Bowlin (2011) and with the reasoning employed in analytical studies by Fellingham and Newman ( 198 5), Newman and Noel ( 198 9), Newman, Rhoades and Smith ( 199 6), and Newman, Patterson...
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![cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]](https://media.store123doc.com/images/document/2015_01/06/small_2hsVvp4iLH.jpg)
cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]
... rotation increases the start up costs of auditor and auditee Analytical study Arruñada and Paz-Ares (Arruñada and Paz-Ares, 199 7) in their paper analysed the impact that mandatory rotation has ... Chapter are summarized on the basis of the main aspect of RR they dealt with CHAPTER METHOD OF RESEARCH AND CLASSIFICATION USED For our research we have used the on-line databases available at ... the basis of the method of analysis used Archival analysis Riuz-Barbadillo and Gòmez-Aguilar (Riuz-Barbadillo and Gòmez-Aguilar, after 2000 because this is the date of the last citation) in an...
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![gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]](https://media.store123doc.com/images/document/2015_01/06/small_YF2viUqvRF.jpg)
gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]
... Subramanyam 199 8 Auditor changes and discretionary accruals Journal of Accounting and Economics 25 (1): 35-67 ———, and C W Park 2001 The reversal of abnormal accruals and the market valutation of ... Compustat 199 5-2010 Eliminated data with missing values Available audit report data Remaining Sample 9. 597 4.026 2.636 2.636 43 TABLE Summary statistics Panel A: Frequency (percentage) of rotation ... abnormal working capital accruals (0.07 79) is slightly higher than the absolute abnormal working capital accruals reported for a German sub-sample based on abnormal working capital accruals (0.062)...
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kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]
... Keywords: Audit firm rotation, Audit fees, Audit quality, Audit hours Data availability: Most of the financial data used in the present study are available from the KIS Value database The data for audit ... http://www.aicpa.org/advocacy/cpaadvocate/2013/ pages/housepasseslegislationbanningauditorrotationmandate.aspx Arruñada, B and C Paz-Ares 199 7 Mandatory rotation of company auditors: A critical examination International Review of ... separately and captured in FEERATIO Audit hours are the actual audit hours recorded as worked for all audit staff associated with a particular financial statement audit We examine the effect of mandatory...
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kilgore et al - 2011 - the relative importance of audit quality attributes
... ( 199 0), C 2011 CPA Australia A Kilgore, R Radich & G Harrison Gul ( 199 1), Knapp ( 199 1), Carcello et al ( 199 2), Sutton ( 199 3), Beattie and Fearnley ( 199 5), Moizer ( 199 5), Behn et al ( 199 7), Warming-Rasmussen ... approach include Brown and Raghunandan ( 199 5) and Colbert and Murray ( 199 8) (audit errors), Balsam et al (2003) (abnormal accruals) and Krishnan (2003) (valuation of earnings surprises) Research ... financial analysts/fund managers database was constructed from information obtained from the Australian Financial Services Directory (AFSD), which provides web addresses for all financial analysts/fund...
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alhazaimeh et al - 2014 - the impact of cg and ownership structre on voluntary disclosure in annual reports among listed jordanian companies
... reports are considered as the latest source of information available at the time of the study for the entire sample Data was gathered from the annual reports of selected companies and the data also ... Commercial Banks in Uganda Makerere University Business School, Faculty of Commerce East Africa: Kampala Uganda Singhvi, S S., & Desai, H B ( 197 1) An empirical analysis of the quality of corporate ... of Corporate Disclosure International Journal of Accounting, 38(2), 173- 194 Arellano, M & Bond, S ( 199 1) some tests of specification for panel data: Monte Carlo evidence and an application to...
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bauer et al - 2007 - the impact of cg on cp - evidence from japan [gmi]
... Japan: evidence from 198 5 to 199 8 Pacific-Basin Finance Journal 11, 2 39 265 Kang, J., Shivdasani, A. , 199 5 Firm performance, corporate governance, and top executive turnover in Japan Journal of ... introduction For each category, ratings are established on a 10-point scale with half point increments A best-rated company in a particular category is awarded a 10; a worst-rated company is given a Ratings ... and Shivdasani ( 199 5), Kaplan and Minton ( 199 4), Kato and Kubo (2006), and Morck et al (2000) 238 R Bauer et al / Pacific-Basin Finance Journal 16 (2008) 236–251 Table Global governance ratings...
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cohen et al - 2004 - the corporate governance mosaic and financial reporting quality
... financial reporting quality, earnings manipulation, financial statement fraud, and weaker internal controls (e.g., Dechow et al 199 6; Beasley 199 6; McMullen 199 6; Beasley et al 199 9; Beasley et al ... on the board and that AC activity was also greater for larger companies In an extension of their earlier study (Kalbers and Fogarty 199 3), Fogarty and Kalbers ( 199 8) investigate whether AC effectiveness ... Braiotta ( 199 0) focus on the impact of the AC chair possessing transactional and transformational leadership attributes In essence, the transactional leadership attribute pertains to the ability of...
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ferris et al - 2009 - the effect of crosslisting on corporate governance - a review
... speculation, and shareholder intervention, Journal of Finance, 53: 99 –1 29 Karolyi, G A ( 199 8) Why companies list their shares abroad? A survey of the evidence and its managerial implications, Financial ... illuminate the path toward future research in contractual and international corporate governance What We Know about Crosslisting and Governance As developed by Coffee ( 199 9; 2002) and Stulz ( 199 9), ... hypothesis of Coffee ( 199 9) and Stulz ( 199 9) asserts that firms from a country with relatively weak legal and regulatory standards, which crosslist on a stock exchange in a country with stricter standards...
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Lepr vost et al 2016 the anatomical record
... rehydrated through a graded series of ethanol, and macerated in a mixture of a saturated solution of sodium borate and a solution of 0.5% potassium hydroxide (used as a clearing agent instead of ... 1 895 ; Grande and Bemis, 199 1; Bemis et al., 199 7; Findeis, 199 7; Arratia et al., 2001; Hilton et al., 2011; Zhang et al., 2012) In the past, most data were obtained in various species and in a ... pharyngeal jaws and neurocranial base in the adult fish Astatotilapia elegans Am J Anat 177:527–535 Jollie M 198 0 Development of head and pectoral girdle skeleton and scales in Acipenser Copeia...
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