Comparison of cosmetic earnings management for the developed markets and emerging markets some empirical evidence from the united states and taiwan
Comparison of cosmetic earnings management for the developed markets and emerging markets some empirical evidence from the united states and taiwan
... Cramer's V of the seconddigit in the United States (0.0079). Overall, the degree of deviation in Taiwan is larger than the degree of deviation in the United States. The results reject the hypothesis ... 1990 to 2011. The empirical results show that, regardless of developed markets and emerging markets, the phenomenon of cosmetic earnings management exists. In contrast to developed markets, corporate ... developed markets is weaker than that of emerging markets. Formally, our first hypothesis is stated as follows: (in the null form)H1. The degree of earnings management of publicly listed companies indeveloped...
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DETERMINANTS OF COMMERCIAL BANKS INTEREST RATE SPREADS: SOME EMPIRICAL EVIDENCE FROM THE EASTERN CARIBBEAN CURRENCY UNION pdf
... factors go into the construction of the index, the number of firms in the industry and each firm’s market share. The fewer the number of firms in the industry the easier it is for them to coordinate ... the foreign banks the level of concentration in the market was quite low. The low level of concentration (i.e high degree of competition) among the foreign banks resulted in the narrowing of ... narrowing of the foreign banks’ spread and a widening of those of the indigenous banks. This could have been as a result of the entry of Trinidadian banks to the banking system. Tables 3A and 3B...
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The incidence of earnings management on information asymmetry in an uncertain environment some canadian evidence
... of 1 if the CEO also is the Chairman of the board,0 otherwise; BODSIZE is the number of directors on the board; BODSIZESQR is the square of ... suggest the importance of controlling for the endogenous nature of earnings management, namely corporate governance mechanisms. The remainder of the paper ... between earnings management and information asymmetry in the market place.Measuring accruals management as the standard deviation of residuals from regressions...
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Interest Rate Risk and Bank Common Stock Returns: Evidence from the Greek Banking Sector pot
... -11.7* * The mean and standard deviation correspond to the sample values. The numbers in the parentheses stand for the t-ratios. The Sharpe ratio is calculated by diving the sample mean by the sample ... understanding the interest rate risk exposure of the Greek banking sector and will also provide evidence for an emerging market. The latter will allow for a comparison between capital markets of ... 0.74 1.99 * DW stands for the Durbin-Watson statistic (Durbin and Watson, 1966). The numbers in the parentheses below the point estimates stand for the t-ratios Bollerslev and Wooldrige (1992)...
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WORKING PAPER SERIES NO. 303 / FEBRUARY 2004: FISCAL POLICY EVENTS AND INTEREST RATE SWAP SPREADS: EVIDENCE FROM THE EU pdf
... thattakes the value one for the date of the event and assumes the value zero for the rest of the year. Afterwards, an alternative approach is tested using a time window for thesedummy variables, and ... governments felt the restraint from the SGP and as the implementation process proceeded, a debate emerged on the implementation of the Pact and the criteria defined therein. The public debate and the implementation ... application of the SGP would be a “stupid” avenue, there is no evidence of significant reactions from the markets. Indeed, the markets may haveinterpreted the announcement as not raising the risk of the...
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Tài liệu Challenges of water resources management for downstream livelihood of the lower Mekong delta, VietNam pdf
... gateway from Ho Chi Minh City to the center of the MD, the livelihood of people in Tien Giang mainly depends on agriculture and aquaculture, some from handicraft industry and tourist. The province ... located in the areas where flood water reaches the depth of 2-4 meters. The flood of 2000 caused losses of 2150 ha of rice, decrease of rice yield from 60 to 70 percentages. In the year of 2002, ... upstream, others think that is by sedimentation. The losses of clam stocks were one of the biggest problems in the coastal area. The reason for the losses was unknown and this creates a lot of frustration...
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Comparison of current control techniques for active filter application
... accounthere.One is the calculation of the rms value of the current errorwhich, of course, is related to the energy of the error and, therefore, to the dynamic performance of the current controller.Differently ... presents the considered control techniques,providing for each of them both a short description of the basicfeatures and the discussion of the main refinements character-izing the state -of- the- art ... focuses on the identification of proper criteria for correctly comparing the three controllers’ performance. Then,after a short description of the principles of the three controltechniques and the...
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Environmental barriers to trade of the united states and implications for vietnam
... Regional Intergration Process and Challenges, Hanoi. 14. Damien J. Neven (2000), Evaluating the effects of non-tariff barriers, University of Lausanne. 15. The Australian APEC Study Centre-Monash ... European Unilateralism-Environmental Trade Barriers and the Rising Threat to Prosperity through Trade. Website 16. http://www.census.gov/foreign-trade/statistics/index.html 17. http://vietnamese.vietnam.usembassy.gov/ambassador.html ... http://environment-safety.com/courses/EnvManagement/envStandards.htm 44.http://vea.gov.vn/vn/khoahoccongnghe/nhanxanh/gioithieunhansinthai/Pages 45. http://www.census.gov/foreign-trade 46.http://www.customs.gov.vn/Lists/TinHoatDong...
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