funds efficient portfolios and investor clienteles empirical evidence from growth and financial crisis pe

salleh and jasmani - 2014 - audit rotation and audit report - empirical evidence from malaysian plcs over the period of ten years

Ngày tải lên : 06/01/2015, 19:44

... working paper available at: http://papers.ssrn.com/sol13/paper.cfm.abstract Hudaib, M., and Cooke, T (2005) The Impact of Managing Director Changes and Financial Distress on Audit Qualification and ... partner and voluntary rotation of audit firm) and Audit Firm Size (Big Four and Non Big Four Audit Firms) for the period of ten years 41 42 Kalsom Salleh and Hazlina Jasmani / Procedia - Social and ... dependent on each other (Chow and Rice, 1982) Data Analysis and Findings The main objective of this study is to analyze the different types of auditor’s report and the audit rotation for the period...

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Bank Funding Structures and Risk: Evidence from the Global Financial Crisis pptx

Ngày tải lên : 22/03/2014, 21:20

... Monetary Fund WP/12/29 IMF Working Paper European Department Bank Funding Structures and Risk: Evidence from the Global Financial Crisis1 Prepared by Francisco Vazquez and Pablo Federico Authorized ... to, and during, the global financial crisis As a by-product, we document the evolution of structural liquidity and leverage in the pre -crisis period, and highlight some patterns across bank types ... International Financial Reporting Standards in 2005, and using their values as of end-2007 Starred coefficients indicate statistical significance at one percent (***); five percent (**), and ten percent...

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Empirical Evidence From Swedish Manufacturing Firms Relationship between R&D and Productivity doc

Ngày tải lên : 08/03/2014, 04:22

... capital and T is land The out put growth (gY) was driven by population growth (gL), investment (gK) and land growth (gT) and increases overall productivity (gf) Smith suggested that growth was ... interest and profit affected the prospects for long run capital accumulation and growth According to Ricardo’s idea output growth requires growth of factor input But land supply is limited Land can ... European Size Distribution of Firms and Employment; IFN Working Paper No 683, 2006 IFN Working Paper No 683, 2006 Nicola Matteucci and Alessandro Sterlacchini (2005): ICT, R&D and Productivity Growth: ...

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The effect of economic and accounting variables on capital structure empirical evidence from iranian companies

Ngày tải lên : 24/04/2014, 15:42

... paid to the lender for using his funds in a specific time period Increase in interest rate will cause increase in investor and creditors expected rates Since financial managers are seeking to ... Capital Structure, and Firm Performance", Journal Of Financial And Strategic Decisions No.3, PP 23-36 Miguel, A and Peinado, C 2004 "Optimal Capital Structure, Endogenous Bankruptcy, and the Term Structure ... Drobetz, A and Baker, M and Wurgler, J 2007 "How Persistent is the Impact of Market Timing on Capital Structures15, No 1, PP 1- 33.?", Review of Financial Studies, Vol.20 Fanelli, J.M and Keifman,...

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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

Ngày tải lên : 12/06/2014, 19:37

... middle income, upper middle income and high income GNI countries with reasonable market infrastructures and signiﬁcant size and some upper middle income GNI countries with lesser developed market infrastructures, ... where Pe and P0 are the observed and expected proportions, respectively The sample size is represented by n 3.2.3 Z statistic If the chi-square value is signiﬁcant, the number that has deviated from ... observed, expected proportion and deviation rate are measured as the percentage of the sample The deviation rate = (observed proportion − expected proportion) ∕ (expected proportion) *, **, and ***...

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corporate governance and firm performance - empirical evidence from viet nam

Ngày tải lên : 02/01/2015, 17:34

... Finance and Quantitative Analysis, 38(1), 1-36 Dutta, P and Bose, S (2006), “Gender Diversity in the Boardroom and Financial Performance of Commercial Banks: Evidence from Bangladesh” The Cost and ... E., F and Jensen, M C (1983), “Separation of ownership and control” Journal of Law and Economics, 15(2), 301-325 Fairchild, L and Li, J (2005), “Director Quality and Firm Performance” The Financial ... Mining, Quarrying, and Oil and Gas; (iii) Construction; (iv) Wholesale and Retail Trade; (v) Agriculture, Forestry, Fishing and Hunting; (vi) Utilities; and (vii) Transportation and Warehousing...

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al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]

Ngày tải lên : 06/01/2015, 19:41

... accruals, audit-firm tenure and audit-partner tenure: empirical evidence from Taiwan”, working paper, National Chengchi University, Taipei Chih-Ying, C., Chan-Jane, L and Yu-Chen, L (2008), “Audit ... such as quality control and specialized training DeAngelo (1981b) believed large audit firms have more brand capital to lose and, therefore, would be more independent and able to supply the client ... flow from operations (Becker et al., 1998) Ait2 Total assets of the previous period, i.e at time t 1[1] DREVit Revenue for firm i, in time t less revenues in time t PPEit Gross property, plant, and...

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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]

Ngày tải lên : 06/01/2015, 19:43

... 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 growth, ... 323 financial and insurance observations from the sample because of differences in financial characteristics Mandatory auditor changes may emanate from the auditor designation rule (Kim and Yi ... audit risk (ROI and LOSS SUB, ROI and LOSS) are consistently significant and in the expected direction The coefficient of IND_SPEC is also significantly positive, indicating that specialist auditors...

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pari chalaki - 2012 - corporate governance attributes and financial reporting quality - empirical evidence from iran

Ngày tải lên : 06/01/2015, 19:49

... concentration and financial reporting quality Variables definition Research independent variables include board size, board independence, institutional ownership and ownership concentration; and dependent ... indicate that more independent boards appear to constrain the earnings management that greater PPS compels Firth et al (2002) find evidence of strong linkage and interdependence in the use of ... mechanisms and firm performance, these disappear when using simultaneous equation estimation Their findings support the argument that governance control mechanisms operate independently and they...

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Antecedents and outcome of consumer brand identification empirical evidence from viet nam

Ngày tải lên : 01/04/2017, 17:08

... brand belongs, the stronger the relationship between (a) brand distinctiveness and consumer-brand identification, (b) brand warmth and consumer-brand identification, and (c) memorable brand experiences ... Coding Brand X has a distinctive identity BD1 Brand X is unique BD2 Brand X stands out from its competitors BD3 19 3.2.3 Brand warmth From scales of Moore, Ratneshwar, and Moore (2012), brand warmth ... warm brands are properly stronger and more meaningful candidates for identification than cold brands, and consumers will have more intense feelings about warmer brands and the role of those brands...

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The effects of empowerment and job enrichment on employee loyalty in a downsizing and reducing salary enviroment empirical evidence from the banking industry in vietnam

Ngày tải lên : 12/08/2017, 21:10

... EMPOWERMENT AND JOB ENRICHMENT ON EMPLOYEE LOYALTY IN A DOWNSIZING AND REDUCING SALARY ENVIRONMENT EMPIRICAL EVIDENCE FROM THE BANKING INDUSTRY IN VIETNAM ID: 21120003 MASTER OF BUSINESS (Honours) SUPERVISOR: ... organization’s performance, information about rewards based on the organization’s performance, knowledge that enables employees to understand and contribute to organizational performance, and giving ... motivation, satisfaction and creativity of employees Fulford and Enz (1995) found that perceived empowerment had an effect on satisfaction, loyalty, performance, and concern for others; and it has a greater...

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Credit-risk valuation in the sovereign CDS and bonds markets: Evidence from the euro area crisis ppt

Ngày tải lên : 15/03/2014, 07:20

... the pre -crisis period (before 2008) and after the crisis period Their results show that there are persistent deviations both in the pre -crisis and the crisis periods There is extensive literature ... sovereign CDS and bonds markets: Evidence from the euro area crisis 29 The price-discovery metric for the bond and CDS markets, denoted by GGbond and GGCDS, respectively, can then be constructed from ... the Financial Crisis of 2007-2009 Working Paper Beber, A., Brandt, M W and Kavajecz, K A (2009) “Flight-to-quality or flight-to-liquidity? Evidence from the Euro-area bond market” Review of Financial...

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DETERMINANTS OF COMMERCIAL BANKS INTEREST RATE SPREADS: SOME EMPIRICAL EVIDENCE FROM THE EASTERN CARIBBEAN CURRENCY UNION pdf

Ngày tải lên : 22/03/2014, 23:20

... ranging from 2.2 per cent in St Kitts and Nevis to 5.3 per cent in Antigua and Barbuda on average According to Moore and Craigwell (2000), international standards normally identify 3.6 per cent ... from 7.1 percentage points in 1993 to 2.4 percentage points in 1998 and rising again to 7.1 percentage points in 2002 On average, over the study period ex-post spreads ranged from 7.3 percentage ... liberalisation period (1974- 1988) and the post liberalisation period (1991-1996) and found mixed results Liberalisation increased banking sector competitiveness, lowered market power and reduced financial...

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HARMONIZATION OF PUBLIC COMPETITIVE TENDERING : EMPIRICAL EVIDENCE FROM THE MINISTRY OF HEALTH IN VIETNAM

Ngày tải lên : 18/07/2014, 14:50

... in terms of openness and transparency; to analyze how can the ILL and the LLT be harmonized in the Ministry of Health using transparency and openness as factors of harmonization; and to formulate ... Procurement and Bidding Practices in Terms Transparency and Openness Measures Almost PMUs apply publishing tender document and use the most competitive bidding method of ICB- International competitive ... and bidding being done in the Ministry of Health as measured in terms of openness and transparency? 3) How can the ILL and the LLT be harmonized in the Ministry of Health using transparency and...

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HARMONIZATION OF PUBLIC COMPETITIVE TENDERING EMPIRICAL EVIDENCE FROM THE MINISTRY OF HEALTH IN VIETNAM

Ngày tải lên : 11/07/2015, 10:14

... public spending Budget revenues have increased from 20.5 percent of GDP in 2000 to over 28 percent from 2006 to 2008 Expenditures also increased respectively from 24.7 percent in 2000 to over 31 percent ... administration (Appendix 6) The core relates to perceptions of the degree of corruption as seen by business people and country analysts, ranging from 10 (highly clean) to (highly corrupt) The Appendix No ... in terms of openness and transparency; To analyze how can the ILT and the LLT be harmonized in the Ministry of Health using transparency and openness as factors of harmonization; and To formulate...

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The impact of internet on urbanization in china empirical evidence from chinese city level data

Ngày tải lên : 16/10/2015, 11:59

... 2008 Growth, population and industrialization, and urban land expansion of China Journal of Urban Economics 63, 96–115 Eaton, J., Eckstein, Z., 1997 Cities and growth: theory and evidence from ... are generated from specialization in production patterns (Henderson 1974) and knowledge spillover generated from information exchange Fujita and Ogawa (1982), Kim (1988), and Black and Henderson ... Black and Henderson (1999) developed a fully specified endogenous urban growth model, focusing on issues of city formation and the effect of endogenous growth on changes in city sizes, numbers, and...

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Custommer centric marketing empirical evidence from logistics sector in vietnam

Ngày tải lên : 11/05/2017, 10:04

... satisfaction and sales performance It is also likely that since the motivational factors for less experienced salespersons are different from more experienced one, the less experienced salespersons ... imports and exports annual growth rate The average growth rate of GDP from 2000 to 2013 was 6.4% and has recently slowed down From 2014 to 2019, the International Monetary Fund (IMF) projects the growth ... understanding and meeting individual customers satisfaction (Lowander, 2014) Customer orientation will help salesperson understand customers and customer relationship marketing will help salesperson...

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Does fiscal decentralization improve healthcare outcomes empirical evidence from china

Ngày tải lên : 30/06/2017, 16:59

... lnHEPCit,, HESEit, and HESGit are health expenditure per capita, health expenditure share in total expenditure, and health expenditure share in nominal GRP, respectively These variables are expected to ... extra-budget expenditure, and personal expenditure Among them, the share of government budgetary expenditure has decreased from about 39% in 1982 to about 18% in 2006, and government extra-budget expenditure ... health expenditures include government budgetary expenditures on health, extra-budgetary expenditures on health and personal health expenditures; (2) the measurement unit is yuan per person LITERATURE...

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Herding behavior in vietnamese stock market empirical evidence from quantile regression analysis

Ngày tải lên : 11/08/2017, 21:17

... market returns and the return dispersion measured by CSAD for entire period studied as well as two sub-periods of before and after global financial crisis For the stage before financial crisis, value ... case of up and down market throughout the period analyzed and in sub-periods before and after global financial crisis, too The sample is divided into quantile groups based on return dispersion distribution ... uncertainty and low transparency Over last decades, research regarding this topic receives an attention from scientists and empirical researchers A numerous theories are developed and empirical...

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The effect of foreign aid on economic growth empirical evidence from east africa

Ngày tải lên : 15/08/2017, 15:13

... has increased from percent to 13 percent, from 1980s to the period of 2001-2013 While the average current account deficit ratio rose from percent & to percent over the same period Further, as ... mortality rates and low level of education and lack of access to health care facilities (Ogundipe, Ojeaga and Ogundipe, 2014) The GDP per capita of the region is still the lowest And GDP growth has ... with the experience in other countries In China As ODA increased from 0.2 percent in 1980 to percent in 1985, China’s economic growth rate increased from approximately percent to 12 percent While...

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