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chủ đề sids amine oxides
Ngày tải lên :
14/02/2017, 20:29
... was administered topically (i.e., dermally) or orally and the distribution to skin and urine was determined Dermal administration (rats/rabbits) In rats, 14.2% of the topically administered AO ... the European International Uniform Chemical Information Database (IUCLID) and Institute for Systems, Informatics and Safety (ISIS) Environmental Chemicals Data Information Network (ECDIN) databases ... Carcinogenesis Research Information (CCRIS) The Environmental Mutagen Information Center (EMIC) GENETOX Sax’s Dangerous Properties of Industrial Materials Agency for Toxic Substances and Disease Registry...
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benston et al - following the money; the enron failure and the state of the corporate disclosure (2003)
Ngày tải lên :
01/11/2014, 11:15
... about disclosure have been raised Understandably, therefore, much of the focus of this book is on the U.S disclosure system But as we hope to make clear in this initial chapter, the issues discussed ... corporate disclosure systems everywhere One of our modest hopes in writing this book, therefore, is to help others who share this interest and concern to come to grips with the same issues and ... welcomed The challenge now for policymakers is to make corrections without damaging the disclosure process We outline in this book what we believe is a prudent agenda for achieving this objective...
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barth et al (eds.) - the savings and loan crisis; lessons from a regulatory failure (2004)
Ngày tải lên :
01/11/2014, 12:47
... freedom in all corners of the globe The Milken Institute is nonprofit, nonpartisan and publicly supported For more information, please visit www.milkeninstitute.org This page intentionally left ... of resolving this crisis in the banking industry eventually surpassed $190 billion, the majority of which was paid for by the taxpayers The savings and loan crisis that gave this book its title, ... and loans were squeezed, and the crisis was underway The sociology of the crisis is also examined in this volume and important conclusions are drawn Once a crisis erupts, finger-pointing rather...
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![balasubramanian et al - 2010 - the relation between firm-level corporate governance and market value - a case in idian [icgi]](https://media.store123doc.com/images/document/2015_01/02/medium_3Hxrq8k1Mt.jpg)
balasubramanian et al - 2010 - the relation between firm-level corporate governance and market value - a case in idian [icgi]
Ngày tải lên :
02/01/2015, 17:33
... only a small risk of dismissal Only about 75% of firms allow voting by mail, even though this has been legally required since 1956 Government enforcement actions against firms are almost nonexistent ... of usable responses is shown For disclosure and approval questions, we cannot distinguish between “no” and missing responses “Required” column indicates items that are legally required Compensation ... report that their audit firm rotates the partner responsible for their account every years Auditor dismissal is rare — only firms noted dismissals in the last years One firm said the reason was fees...
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bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management
Ngày tải lên :
02/01/2015, 17:34
... of AEM, four have a coefficient that is larger in absolute value for AEM+ than for AEM– (FinExpertise, GovExpertise, 100%Ind, Mandate) and only the coefficient for StockOptions is smaller However, ... earnings management does not hold for our sample of smaller firms Our results are consistent with the requirement of SOX that 100 percent outside membership is necessary for efficient monitoring The ... abnormal accrual distribution Our results may not hold for firms with lower levels of earnings management While our results generally support the effectiveness of the reforms called for by various...
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benkel et al - 2006 - the assassination between corporate governance and earning management
Ngày tải lên :
02/01/2015, 17:34
... coefficient on this variable is statistically insignificant in both regressions with country controls Other enterprise-level controls For the most part, the enterprise-level controls are statistically insignificant ... ownership is typical for Russia, this is not the case in Slovenia Instead, change to financial outsiders in the form of Privatization Investment Funds is more frequent Foreign ownership, which is especially ... enterprise size and the dummy variables for foreign-owned and de novo private (i.e., newly established private rather than privatized) enterprises were statistically insignificant in all regressions...
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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
Ngày tải lên :
06/01/2015, 19:41
... (PreListPT), post-listing audit partner tenure (PostListPT), pre-listing audit firm tenure (PreListFT), and post-listing audit firm tenure (PostListFT) to measure client-specific experience for ... larger for private companies The mean audit partner tenure for private companies (PT) is 4.0132 years, which is smaller than the combined pre- and post-listing partner tenure (PreListPT + PostListPT) ... extreme negative discretionary accruals Pre-listing audit firm tenure also constrains extreme negative discretionary accruals.3 Finally, our post-listing partner tenure and post-listing firm tenure...
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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
Ngày tải lên :
06/01/2015, 19:41
... because this proxy for earnings quality is available for both private and public companies in our sample, and we focus on bank loan pricing because this proxy for perceptions of audit quality is available ... partner tenure (PreListPT), pre-listing audit firm tenure (PreListFT), post-listing audit partner tenure (PostListPT), and post-listing audit firm - 29 - tenure (PostListFT) are all significantly ... years from this partner‘s first year as signing partner for any company to his first year as signing partner for the current company (so PreClientExp = TotExp – (PreListPT + PostListPT)) For each...
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blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients
Ngày tải lên :
06/01/2015, 19:41
... practicing in front of the SEC, all of their public clients were forced to select a new auditor.3 Therefore, our sample of former AA clients is homogeneous in the decision to dismiss their auditors, enabling ... Future in Question,” Wall Street Journal, March 15, 2002 (page A1) This assumes that the relative implicit insurance provided by the remaining Big4 auditors is in fact reasonably equal This is ... Myers et al.’s (2003) is that we performance adjust discretionary accruals (our dependent variable), whereas Myers et al (2003) does not Given our much smaller sample size and our control/treatment...
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bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality
Ngày tải lên :
06/01/2015, 19:41
... interaction is statistically similar within each level of Unstructured Chat, for both Low-Effort Audits (Table 3) and Low-Effort/Aggressive (Table 4) This suggests that our main findings for H1a ... receive is honest or dishonest We call this auditor’s assessment “assessment of management representations” in the results section Finally, all auditors select their level of audit effort for the ... occurs when he or she exerts low effort and the manager reports conservatively This is analogous to an auditor’s efficient use of resources when misstatement risk is appropriately assessed as low...
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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/medium_2hsVvp4iLH.jpg)
cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]
Ngày tải lên :
06/01/2015, 19:41
... is already applicable for banks (every four years), privatised insurance companies and Governmental companies For other listed firms subject to SEBI (Securities and Exchange Board) rotation is ... RR in 24 states % n 19 24 Exists Does not exist Total 21% 79% RR in 24 States 21% 79% Exists Does not exist In the following, we briefly address how this rule is enforced in the five countries ... recently, Assirevi issued a letter against RR This letter was not included in this report because it was available publicly after the close of this research 14 for some companies (i.e all listed companies)...
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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/medium_YF2viUqvRF.jpg)
gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]
Ngày tải lên :
06/01/2015, 19:42
... signatures must be visible and identifiable in the audit report and both partners are formally responsible for the audit (§ 322 HGB of the German Commercial Code) This practice is a characteristic of the ... quality Interestingly, there is an inherent conflict regarding such effects, as As part of this major reform, § 319a HGB was issued for public interest companies This legislation defines circumstances ... GROWTH is measured as the annual change in total assets or change in sales, the results remain equally unchanged Finally, we re-perform our main analysis with the exclusion of audit firm switches Our...
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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]](https://media.store123doc.com/images/document/2015_01/06/medium_har1420548188.jpg)
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]
Ngày tải lên :
06/01/2015, 19:43
... to introduce more dynamism into the audit market The Green Paper called for more research to further inform this potential policy initiative The EC is proposing major reforms to the European audit ... firm rotation policy was abolished in 2010 This paper provides an empirical analysis of the issues of cost and effectiveness that underpinned this decision, and informs other policy makers who ... ACCjt is accruals in year t for firm j; TAjt-1 is total assets in year t-1 for firm j; ΔREVjt is revenues in year t less revenues in year t-1 for firm j (i.e., change in revenues); ΔRECjt is receivables...
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kilgore et al - 2011 - the relative importance of audit quality attributes
Ngày tải lên :
06/01/2015, 19:43
... Radich & G Harrison studies include Francis et al (1990), Wallace (1991), Deis and Giroux (1992), Krishnan and Schauer (2000) and Hilary and Lennox (2005) These requirements and the distinction between ... conjoint analysis This study gathers and analyses data using Sawtooth Software’s Adaptive Conjoint Analysis System (ACA) The ACA system, developed by Johnson (1987), is a computer-administered, interactive ... calls A total of 85 respondents attempted the questionnaire, of which four were incomplete, resulting in an overall response rate of 46.8% of respondents that initially agreed to participate For...
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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
Ngày tải lên :
06/01/2015, 19:46
... voluntarily disclose information is useful for both producers and users of accounting information, as well as for accounting policy (Buzbee, 1975; Meek, Gray & Roberts, 1995) Therefore, evidently ... United Kingdom and Europe This research is considered important for this region, because companies in this region have less incentive for transparent and frequent disclosure than their Anglo-American ... differences is that it may negatively affect the quality of investment decisions based on information contained in the financial report Improving the high level of disclosure information is positively...
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![bauer et al - 2007 - the impact of cg on cp - evidence from japan [gmi]](https://media.store123doc.com/images/document/2015_01/06/medium_tkx1420548520.jpg)
bauer et al - 2007 - the impact of cg on cp - evidence from japan [gmi]
Ngày tải lên :
06/01/2015, 19:48
... results for the good–bad investment strategy for all six governance categories As reported above, the overall rating leads to a significant outperformance (also for the home overall rating) For the ... performance analysis may be sensitive to the sample period used, and therefore, we perform the analysis over various sample periods (i.e., 1999–2004, 2000–2004, and 2001–2004); and third, for all ... that this is a reasonable assumption.) Although we are aware that this approach introduces look-ahead and survivorship biases, this approach needs to be adhered to if any meaningful analysis is to...
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cohen et al - 2004 - the corporate governance mosaic and financial reporting quality
Ngày tải lên :
06/01/2015, 19:49
... for multivariate analysis are not as strong as those found with the univariate analysis 18 study to the firms specifically sanctioned for fraud Since their study is a test of association, a future ... corporate governance risk is reported, i.e., corporate governance is associated with increased planned audit hours or billing rates only when earnings manipulation risk is high From this interactive ... work is also needed in identifying and more precisely measuring the key characteristics of effective AC members For instance, what forms of knowledge are most important for various types of issues...
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ferris et al - 2009 - the effect of crosslisting on corporate governance - a review
Ngày tải lên :
06/01/2015, 19:49
... explanation for crosslisting is not complete Not all firms eligible to crosslist so This is because controlling shareholders must make a decision to sacrifice their private benefits of control for the ... researchers is that increased litigation risk, as a result of US listing, accounts for this conservatism Bris, Cantale and Nishiotis (2007) decompose crosslisting into separate bonding, segmentation, ... has adopted two different disclosure regimes – one for domestic issuers and another for foreigners He notes that crosslisted foreign issuers are excluded from having to disclose remuneration and...
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Lepr vost et al 2016 the anatomical record
Ngày tải lên :
12/12/2016, 09:57
... mineralized tissue deposited around the supraneurals and neural spines consists of bone, and for the first time, we provided TEM ultrastructural data of this tissue, with comparison to the bone tissue ... Some cells are entrapped into this forming bone matrix and become osteocytes (Fig 5C,D,H) The osteoid tissue resulting from this process is first unmineralized, then is mineralized As samples were ... skeleton, are generally distinguished: endochondral bone (forming secondarily from cartilaginous precursors) and intramembranous bone (forming de novo in the mesenchyme) (Hall, 2005; Hirasawa...
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