... behavior in an emerging market. This paper is examining an important issue
among research topics in accounting and finance. The importance behind examining the determinants
of earnings management ...
contracts", Accounting and Finance 38: 181-196.
[21] Davidson, R., Goodwin-Stewart, J. and P., Kent. 2005. “Internal governance structures and
earnings management ,...
... subjects, including stock markets and their efficiency in
emerging markets, forecasting models and their level of accuracy in emerging
markets, dynamic models and their application in emerging markets,
sovereign ... debt and its implications, exchange rate regimes and their merits,
risk management in emerging markets, derivative markets and hedging
decisi...
... between
ownership concentration and earnings informativeness. As the incentive alignment and
the information effects could coexist, the relation between ownership concentration and
earnings informativeness ... complex earnings- generating
process, may have weaker earnings- return relations than firms operating in a single
industry.
15
Finally, we include firm size as a c...
... factors and market forces in shaping
firms’ incentives to report informative earnings.
To empirically illustrate the importance of reporting incentives, we examine a setting
in which incentives ... firms and countries, although standards are formally harmonized and largely held
17
ranks into indices. We define two sub-categories, earnings discretion” (EM1 and EM2)
and earning...
... approach include the following:
1) Independent and trustworthy. since the interaction is
only between the SP and the user,
2) Gives minimum information to the SP. SP receives only
necessary inforormation. ... Web services in the system
proposed for independent navigation of the blind and the vi-
sually impaired.
When submitting their location information to the cloud,
a blind u...
... washing, cooking, dish
washing, and boiling water, 27% for showering and foot washing, 18% for toilet
flushing, and 14% for the washing machine. Water use in washing and showering
increased from ... use for cooking in Beijing includes food washing, cooking, dish washing, and
boiling water. The use of water for bathing and showering accounts for 24% in Tokyo
and 27% in...
... bản, bình thường: giả thuyết rằng dòng tiền
gia tăng dựa vào điều kiện kinh doanh bình thường (ví dụ
không có khủng hoảng kinh tế)
Tình huống xấu: phản ánh dòng tiền giả định rằng có rủi ro
đáng ... chiết
khấu dòng tiền kỳ vọng
Tuy nhiên, nếu bạn chỉ chọn chiết khấu dòng tiền theo điều kiện
kinh doanh bı̀nh thường thôi thì bạn nên cô ̣ng thêm phần bù rủi
ro quốc gia.
> chi phí vốn...
... agency cost theory in terms
of rising cost of debt owing to management conflicts and part of the pecking
order theory where firms prefer retained earning financing over debt financing.
CHAPTER II ... suggesting the Ministry of Planning and Investment and the
Ministry of Finance to issue the Decree to guide the Law on Enterprises on separate
issuing and release on the website t...
... impact.’
Sustainability in emerging markets | 9
Sustainability and the emerging economies
In many of the emerging economies, the leading companies are now factoring sustainability issues into their ... understanding and
4.
implementing sustainability strategy.
Emerging markets are increasingly engaging with the agenda and,
5.
in some instances, leading.
There is a ne...