sess among periodontal patients kakudate et al 2007 2008 2010

... between overall corporate governance practice and firm market value are limited, but work by Gompers et al (2003), Black (2001), Bebchuk et al (2004), and Brown and r Blackwell Publishing Ltd 2007 ... firm value In contrast, Himmelberg et al (1999) suggest that managerial ownership and firm performance are determined by a common set of characteristics and question the causal relation between ... 15 per cent of the total number of listed companies, the firms chosen account for almost 90 per cent of total market capitalization and almost 80 per cent of the total market turnover Previous...

Ngày tải lên: 02/01/2015, 17:33

... dividends to total earnings 0.096 0.673 Dividends to sales Cash dividends to sales 0.014 0.166 Assets The company’s total assets 625 620 038 420 Debt to Assets Total debt to assets 0.517 0.389 ... taxes to total assets 0.020 0.132 Tobin's q Market value of equity plus the book value of liabilities to book value of assets 1.417 2.420 Dividends to cash flow Cash dividends to total earnings ... negative net present value 15 References Allen, F., Bernardo, A and Welch, I (2000) A Theory of Dividends Based on Tax Clienteles, Journal of Finance, 55, 2499-2536 Allen, F., Bartiloro, L and Kowalewski,...

Ngày tải lên: 02/01/2015, 17:33

... Anderson 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 ... 1996; Abbott et al. , 2000; Chtourou et al. , 2001; Abbott et al. , 2004; Bedard et al. , 2004) The guidelines stipulate that at least one of the indepedent directors should be an financial or accounting ... general model of prevailing board studies as a theoretical basis and set up three Board characteristics and quality of financial reporting 387 regression equations to explore the correlation between...

Ngày tải lên: 02/01/2015, 17:34

... earnings, both scaled by total assets (#6) and SIZE; TotalSales Segmenti COMPLEX ϭ N LN Segmenti TotalSales iϭ1 where TotalSales is company sales revenue for 2001 and Segmenti represents the sales for ... natural logarithm of total assets (#6); TRANSPARENCY ϭ descending decile rank of absolute value of residual from regression of annual returns on annual earnings (#18), and changes in annual earnings, ... measures of expertise utilized in Balsam et al (2003) However, Balsam et al (2003) defined expertise on a national rather than state basis An alternative interpretation of a positive association...

Ngày tải lên: 06/01/2015, 19:41

... 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 for an assessment of the ... Cameran et al. , 2003, p 5) In fact, the level of concentration reported is similar to that reported for other countries (Pong, 1999 for the UK position; Carrera et al. , 2005 for Spain; Wolk et al. , ... up today’s international audit policy arena to critical, but constructive analysis Finally, although Spanish academic accounting research is assuming a growing international prominence, this paper,...

Ngày tải lên: 06/01/2015, 19:41

... market-to-book ratio defined as its market value of equity divided by book values LEV = A firm’s total assets less its book value divided by its total assets ROA = the firm’s return-on-asset ratio ... et al (2003) (hereafter ALM) use a more refined measure of discretionary accruals and not find a statistically significant association between non-audit fees and positive discretionary accruals ... fees on discretionary accruals, which are used as a proxy for earnings management (e.g., Francis and Ke 2002; Frankel et al 2002; DeFond et al 2002; Ashbaugh et al 2003; Chung and Kallapur 2003;...

Ngày tải lên: 06/01/2015, 19:42

... the relation between auditor tenure and 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 ... 8); ΔREV = change in annual net revenue (Compustat data item 12); DA = discretionary accruals equal to the model residuals All variables are scaled by average total assets for the year To mitigate ... auditor-client relationships may also be detrimental to audit quality Further, while we observe a positive relation between tenure and the use of discretionary accruals to meet or beat earnings in the...

Ngày tải lên: 06/01/2015, 19:42

... 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 half ... that have opted to retain auditors on a long-term basis The second advantage in this market is that the State Auditor General evaluates the quality of the audited financial statements of the ... an empirical analog to the Dopuch, King and Schwartz (2001) experimental finding that rotation can increase auditor independence We analyze the government audit market in Florida to assess the...

Ngày tải lên: 06/01/2015, 19:43

... between overall corporate governance practice and firm market value are limited, but work by Gompers et al (2003), Black (2001), Bebchuk et al (2004), and Brown and r Blackwell Publishing Ltd 2007 ... firm value In contrast, Himmelberg et al (1999) suggest that managerial ownership and firm performance are determined by a common set of characteristics and question the causal relation between ... 15 per cent of the total number of listed companies, the firms chosen account for almost 90 per cent of total market capitalization and almost 80 per cent of the total market turnover Previous...

Ngày tải lên: 06/01/2015, 19:46

... dividends to total earnings 0.096 0.673 Dividends to sales Cash dividends to sales 0.014 0.166 Assets The company’s total assets 625 620 038 420 Debt to Assets Total debt to assets 0.517 0.389 ... taxes to total assets 0.020 0.132 Tobin's q Market value of equity plus the book value of liabilities to book value of assets 1.417 2.420 Dividends to cash flow Cash dividends to total earnings ... negative net present value 15 References Allen, F., Bernardo, A and Welch, I (2000) A Theory of Dividends Based on Tax Clienteles, Journal of Finance, 55, 2499-2536 Allen, F., Bartiloro, L and Kowalewski,...

Ngày tải lên: 06/01/2015, 19:47

... 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 and ... Morck et al (2000) 238 R Bauer et al / Pacific-Basin Finance Journal 16 (2008) 236–251 Table Global governance ratings per country Country Rating Country Rating USA Canada UK Australia Netherlands ... these 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...

Ngày tải lên: 06/01/2015, 19:48

... concentrations Ethanol conversion efficiencies were calculated as the ratio of actual ethanol yield over theoretical ethanol yield DDGS coproduct yields were calculated based on initial ground corn ... Treatmentsa Final ethanol concentration (% v/v) Ethanol yield (L/kg) Ethanol yield (gal/bu) Ethanol conversion efficiency (%) DDGS yield (% db) a Ethanol Yields and Ethanol Conversion Efficiencies Ethanol ... was determined using whole grain near-infrared transmittance (NIT) (Omeg analyzer G, Dickey-john, Springfield, IL) Actual ethanol yields (L/kg and gal/bu) were calculated based on final ethanol...

Ngày tải lên: 14/12/2016, 15:34

... Swanson NA Local Flaps in Facial Reconstruction St Louis: Mosby, Inc.; 1995 p 151–64 Dzubow LM Advancement Flaps In: Dzubow LM Facial Flaps Biomechanics and Regional Application Norwalk: Appleton & ... designed for all those interested in improving their surgical skills – from students and residents to experienced surgeons across many medical specialties Surgery is first learned visually Often, ... SIMPLE EXCISION AND REPAIR B A C D Figure 2.4 Rule of Halves A The rule of halves in the repair of a simple ellipse allows for optimal alignment of the wound edge and the tension to be distributed...

Ngày tải lên: 12/05/2014, 17:35

... 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 synthesis of the observations ... place (Crease, 1962) Half of the floats were deployed at 700 and the other half at 1300 meters A technical report by Spain et al (1980) gives details on the entire operation and all data Much of the ... 1.8 shows the nature of the FM signaling system The top line shows an ideal signal while the other lines show examples of received signals The signal detection algorithms (a cross-correlation)...

Ngày tải lên: 05/05/2014, 14:42

... Lum, Denny Trimble, et al (2005) Spherical Mechanism Analysis of a Surgical Robot for Minimally Invasive Surgery-Analytical and Experimental Approaches Medicine Meets Virtual Reality 442-448 T Fukuda, ... not have mechanical valves Yin and Fung [4] theoretical analyzed the two-dimensional peristaltic pump velocity profile using the perturbation method Following this analysis method, consider that ... 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...

Ngày tải lên: 12/05/2014, 17:07

... Asymmetrically located or there are often multiple asymmetrical blotches Network Typical network that consists of lightto-dark uniform pigmented lines and hypopigmented holes Atypical network ... Delfino M, et al Dermoscopy a tutorial First ed Milan: EDRA; 2000 11 Stolz W, Riemann A, Cognetta AB, Pillet L, Abmayr W, Hölzel D, et al ABCD rule of dermatoscopy: a new practical method for ... an even surface Optical magnification is used for examination Taken together, these optical means allow the visualization of certain epidermal, dermo-epidermal, and dermal structures As immersion...

Ngày tải lên: 12/05/2014, 17:23

... (Ben-Yishai et al. , 1995) Our own view based on our experimental work, and also on recent theoretical work (Troyer et al. , 1998; Chance et al. , 1999; McLaughlin et al. , 2000; Tao et al. , 2004; Marino et ... insufficient to halt growth However, the target calcium concentration was set so that all-to-all connections or excessive large-scale firing over the entire network would produce internal calcium concentrations ... visual system has repeatedly been shown to adapt to the variance (or contrast) of a visual stimulus (e.g., Maffei et al. , 1973; Movshon and Lennie, 1979; Albrecht et al. , 1984; Fairhall et al. ,...

Ngày tải lên: 12/05/2014, 17:28

... respiratory viruses Site Clinical presentation Total ALRI/total ALRI (%) OPD Pediatric Ward Total virus positive Severe ALRI/total severe ALRI (%) Very Severe ALRI/number (%) 52/60 (81.3) 8/60 ... rainfall (cm), temperature (°C) and humidity (RH in %) were acquired from the India Meteorological Department, Regional Meteorological Centre, New Delhi, India Statistical analysis Statistical analysis ... were females (Male: Female ratio = 2.6:1) It was observed that there was no significant difference between the age range of children with ALRI or severe ALRI from OPD or Ward (p > 0.05) Detection...

Ngày tải lên: 12/08/2014, 04:22

... typical manager of financial assets generates returns based on the systematic risk he takes — the so-called beta risk — and the value his abilities contribute to the investment process — his so-called ... special abilities in identifying undervalued financial assets — Warren Buffet certainly has these, but study b517_Chapter-03.qxd 8/21 /2007 9:07 AM Page 23 FA Benign Financial Conditions, Asset ... international operations for many decades but that has typically been limited to wholesale markets and services to large corporations Financial services to retail customers and small- and medium-sized...

Ngày tải lên: 01/11/2014, 18:10