evidence from the belief bias effect
![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/small_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]
... gain a better understanding and assess the generalizability of any lessons learned from the Korean experience to other national settings From the early 1970s the Korean economy experienced significant ... against the rationale of the policy (Myers et al 2003; Ghosh and Moon 2005) Clearly, prior research on the effect of audit firm tenure on audit quality has been mixed Results obtained from these other ... impacts associated with the fresh eyes of a new auditor, and the potential negative impacts arising from the loss of auditor familiarity with the client and the client’s industry The potential costs...
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Environmental regulation and economic competitiveness: Evidence from the textile industry in Vietnam
... insights into the environmental legal regulation in Vietnam and the impacts they have on the industry I.1 Research questions The thesis aims to answer the following questions, from the macro level ... situation for the environment but further research is needed The thesis is inspired by the idea of further research on the linkages that should be made on the industry specific basis rather than ... – grease money or the ‘envelope’ The inspectors received the money and turned a blind eye to the pollution as they are making a profit from the polluting operation They are then much concerned...
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Tài liệu Báo cáo " Late Eocene metamorphism and ductile deformation age of Con Voi range, the Red River shear zone: evidence from the garnet Sm/Nd dating" docx
... relation of the samples and country rocks and also on the thermal history in which the rock itself experienced All other radioactive dating methods applied for any mineral extracted from the first ... contamination with the mantle materials The model age TDM=1880 m.y calculated from the isochron suggested that the provenance of metamorphic rocks of Con Voi range might derive from the Proterozoic ... parageneses had the same direction The different criteria of shears recorded by the minerals of the first paragenesis indicated a left 71 lateral motion The secondary minerals crystallized within the pressure...
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Monetary Policy Surprises and Interest Rates: Evidence from the Fed Funds Futures Market doc
... provide further evidence supporting the Cook-Hahn and Rudebusch findings: an unexpected change in the funds rate today has virtually the same effect on the expected level of the funds rate over the horizons ... reconstruct the surprise change in the target is to look at the difference between the average funds rate and the spot month rate on the day prior to the change, scaled up to reflect the number ... ms , τ The surprise computed in this way, therefore, is equal to the “true” surprise, plus the average targeting errors made later in the month, minus the scaled-up premium The first of these may...
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Deep Recessions, Fast Recoveries, and Financial Crises: Evidence from the American Record ppt
... pattern: the recovery from the Great Contraction in the 1930s; the recovery after the recession of the early 1990s and the present recovery The present recovery is strikingly more tepid than the 1990s ... pattern: the recovery from the Great Contraction in the 1930s; the recovery after the recession of the early 1990s and the present recovery The present recovery is strikingly more tepid than the 1990s ... shows the quarterly path of GDP from the preceding peak to the trough of each business cycle and then the quarterly path of GDP from the trough for the same number of quarters that occurred in the...
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Credit-risk valuation in the sovereign CDS and bonds markets: Evidence from the euro area crisis ppt
... report the standardised coefficients As expected, the strongest effect is the one corresponding to the lagged relative basis Among the rest of the variables, the strongest effects are the ones ... significant effect on the basis Funding costs have a negative effect on the basis, while a high liquidity in the bond market relative to the CDS market has a positive effect Although the effect of the ... evaluate, among other factors, the effect of the purchases of sovereign debt by the ECB and the potential haircut on the banks’ holdings of Greek bonds Finally, the most frequent analysis of the CDS-bond...
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Báo cáo Y học: Identification of mammalian-type transglutaminase in Physarum polycephalum Evidence from the cDNA sequence and involvement of GTP in the regulation of transamidating activity potx
... Although the predicted aminoacid sequence had similarity with the sequences of mammalian TGase, the length of the cDNA was smaller than the length deduced from the molecular size of the purified ... after the last immunization, blood was collected from the heart For expression of the full-length cDNA in E coli, the same system was used except for the vector PCR was performed to insert the ... sequence determined from the CNBr fragment The asterisk indicates the stop codon Three amino acid residues of the catalytic triad are boxed The single and double lines indicate the putative Ca2+-...
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Wars and Child Health: Evidence from the Eritrean-Ethiopian Conflict pdf
... directly from the author IZA Discussion Paper No 5558 March 2011 ABSTRACT Wars and Child Health: Evidence from the Eritrean-Ethiopian Conflict* This is the first paper using household survey data from ... explore how the effects of the shock differ for children born during the conflict compared to those born before the war started (and were subsequently young children at the time of the fighting) ... exposure to the war) and temporal (within a given region, the timing of whether a child was born during the war period) These variables are binary and indicate whether a child was born before the war...
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The Determinants of Bank Net Interest Margin: Evidence from the Lebanese Banking Sector ppt
... reason, they doubted the effect of the lending channel Conversely, Kashyap and Stein (1995, 2000) provide evidence that this hypothesis does not hold if asymmetric information about the value of the ... that the main determinants of net interest margins are bank-specific factors, whereas others claim that the industry-specific factors are more important On the other hand, others believe that the ... compensate the drop in deposits (Van den Heuvel, 2002) Besides, the effects on lending detected for well-capitalized banks are offset by their higher capacity to insulate clients from the effects...
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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 ... stands for the Durbin-Watson statistic The numbers in the parentheses below the point estimates stand for the t-ratios Adj R2 stands for the adjusted coefficient of determination The hypotheses tests ... portfolios In other words, the analysis on the one hand has the drawback that noise is not 'averaged out', but on the other hand allows the evaluation of interest rate risk on the micro level...
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Bank Funding Structures and Risk: Evidence from the Global Financial Crisis pptx
... to weaken the connections between the macroeconomic environment in the run-up to the crisis and the likelihood of subsequent bank failure These hypotheses are taken to the data in the next sections ... declining trend in the pre-crisis period, which reverts from 2007 for the Domestic banks, and from 2008 for the Global banks In the latter group, there is a sudden drop at the peak of the crisis, followed ... to the short-term The statistics also uncover a wide difference between EQUITY and the Basel CAR, which is mainly attributable to the effect of risk-weighs in the Basel formula Furthermore, the...
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WORKING PAPER SERIES NO. 303 / FEBRUARY 2004: FISCAL POLICY EVENTS AND INTEREST RATE SWAP SPREADS: EVIDENCE FROM THE EU pdf
... confirmed their commitment to their fiscal target.8 The embarrassment of the “sinners” resulting from the public debate of the issue had been an effective mechanism to enforce commitment to the European ... of the SGP would be a “stupid” avenue, there is no evidence of significant reactions from the markets Indeed, the markets may have interpreted the announcement as not raising the risk of the ... example of the results obtained from these additional estimations, we present in Figure 11 and Figure 12 the estimates for the coefficient of the dummy variable used to capture the effect of the early...
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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 ... deposit rates They contend that the negative coefficient suggests that that the second effect was non-existent or too minimal to offset the first effect In the context of the ECCU, the negative ... uses the Herfindahl–Hirschman index (HHI) as the measure of market power in the banking system in each of the ECCU countries both at the aggregate level and for the foreign and indigenous banks The...
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Decentralization and Water Pollution Spillovers: Evidence from the Re-drawing of County Boundaries in Brazil ppt
... between the pair of stations There is still the possibility of bias arising from the non-random re-districting of counties, which we discuss in greater detail in the next section, and address in the ... after the 1994 elections Thus the distance of the upstream station B to the nearest exiting border decreased from BD to BC, and the number of border crossings for the segment BF increased from ... effects, to assess whether there is any omitted variable bias from the unobserved fixed characteristics of locations Coefficients on the variables of interest are substantially different in the...
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Báo cáo Y học: The a1b1 contact of human hemoglobin plays a key role in stabilizing the bound dioxygen Further evidence from the iron valency hybrids potx
... can enter the heme pocket from the surrounding solvent The latter case may be in the b chains of the HbO2 tetramer To investigate more exactly the effect of the a1b1 or a2b2 contact on the stability ... pocket from the surrounding solvent The iron is thus converted to the ferric met-form, and the water molecule or the hydroxyl ion remains bound to the Fe(III) at the sixth Ó FEBS 2002 The a1b1 ... passed through the column with the same buer To elute out the major peak of the hybrid tetramer, the buer was changed to 50 mM Hepes (pH 7.9) at the point indicated by the ®rst arrow The unassociated...
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Industry Consolidation and Price-Cost Margins --Evidence from the Pulp and Paper Industry ppt
... Using fixed effects model eliminates the bias from omitted time-invariant variables, yet it does not eliminate the bias stemming from correlation between the concentration measure and the idiosyncratic ... estimates from the random effects model and 2SLS estimation are similar to the OLS estimates, and the F-test cannot reject the hypothesis of no fixed effects and Hausman test cannot reject random effects ... been on the rise since the 1980’s and continued throughout the 1990s The pace of change, measured by the number of mergers per year, picked up in the late 1990’s.12 From 1970 to 1979, the average...
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do principles-based accounting standards matter evidence from the adoption of ifrs in china
... Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without ... permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without ... permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without...
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household liquidity and financial innovations evidence from the survey of consumer finances
... Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without ... permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without ... permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without...
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Comparison of cosmetic earnings management for the developed markets and emerging markets some empirical evidence from the united states and taiwan
... the case, the effect of the improvement of corporate governance cannot be ignored The Cramer's V of the first digit from years 1990 to 2002 was 0.0189, which is larger than the Cramer's V of the ... management The occurrence of the agency problem results from the separation of ownership and control The managers might pursue their self-interest to maximize their own wealth, perhaps at the expense ... to be negatively related to the independence of the audit committee and the board of directors after SOX Their findings suggest that the SOX provisions improve the effectiveness of cross-listed...
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báo cáo hóa học:" The health loss from ischemic stroke and intracerebral hemorrhage: evidence from the North East Melbourne Stroke Incidence Study (NEMESIS)" doc
... draft the manuscript RC participated in the design of the study and interpretation of the data and helped to draft the manuscript AT is the principal investigator for NEMESIS, she contributed to the ... Foundation None of the funders contributed to the study design; in the collection, analysis, and interpretation of data; in the writing of the manuscript; and in the decision to submit the manuscript ... distributions rather than use of normal distributions for estimates derived from NEMESIS, such as the QoL weight may have underestimated the uncertainty It was the considered view of the author group,...
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