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matter evidence from value relevance of banks apos recognized and disclosed derivative financial instruments pp 567 588

ghosh and moon - 2005 - auditor tenure and audit quality [mar]

ghosh and moon - 2005 - auditor tenure and audit quality [mar]

Tổng hợp

... the sum of the marketvalueof equity and the book value of debt scaledby the book value of total assets; Persistence(Volatility) the first-order is items autocorrelation (standard deviation )of incomebeforeextraordinary ... differencebetweenincomebeforeextraordinary items for the current value of equityat the beginningof the year.Stock year and thatof last year deflatedby market and and S&P seniordebt numerical valuesof S&P commonstock rankings Rankings ... betweenincomebeforeextraordinary the current year and thatof last year deflatedby marketvalue of equityat the beginningof the year.Stock and valuesof S&P commonstock rankingsand S&P seniordebt numerical Rankings...
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SECURITIES AND EXCHANGE COMMISSION: Staff Accounting Bulletin No. 104 pptx

SECURITIES AND EXCHANGE COMMISSION: Staff Accounting Bulletin No. 104 pptx

Kế toán - Kiểm toán

... arrangements require a careful analysis of the facts and circumstances of the transaction, as well as an understanding of the rights and obligations of the parties, and the seller's customary business ... of formal signoff Whether the vendor has fulfilled the terms of the contract before customer acceptance is a matter of contract law, and depending on the facts and circumstances, an opinion of ... realizable and being earned) are usually met by the time product or merchandise is delivered or services are rendered to customers, and revenues from manufacturing and selling activities and gains and...
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Tài liệu Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand doc

Tài liệu Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand doc

Kế toán - Kiểm toán

... method we expect the value relevance of their book values to exceed the value relevance of book value in Thailand and Taiwan Because Philippine firms amortize both goodwill and asset revaluations ... However, CSR violations that move book value away from market value, e.g., immediate write-offs of goodwill, will decrease the value relevance of book value Evidence to date is broadly consistent ... power of book value and residual earnings less the explanatory power of book value alone The explanatory power common to book value and residual earnings is the total explanatory power of book value...
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Mental Accounting and Consumer Choice: Evidence from Commodity Price Shocks pot

Mental Accounting and Consumer Choice: Evidence from Commodity Price Shocks pot

Kế toán - Kiểm toán

... The lack of evidence of a violation of fungibility in these placebo categories does not result from a lack of power Table presents p-values from a test that the ratio η G /η M for brand choice ... Portions of our analysis also make use of national and regional weekly price series obtained from the EIA in April 2012 The EIA collects price and volume data from a sample survey of retailers and ... the ratio of amount spent to number of gallons, rounded to the nearest tenth of a cent The majority of transactions are within one tenth of one cent of the daily mode, and 88 percent of transactions...
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Working PaPer SerieS no 1272 / DeCeMBer 2010: THe iMPaCT of PuBliC guaranTeeS on Bank riSk Taking eviDenCe froM a naTural exPeriMenT pptx

Working PaPer SerieS no 1272 / DeCeMBer 2010: THe iMPaCT of PuBliC guaranTeeS on Bank riSk Taking eviDenCe froM a naTural exPeriMenT pptx

Ngân hàng - Tín dụng

... removal of state guarantees Branches of direct competitors (commercial banks and cooperative banks) to savings banks branches per group of savings banks Number of mergers within a group of savings banks ... Aftermath of the US Financial Crisis: Distinguishing between Supply and Demand Effects,” Journal of Financial Economics, forthcoming Ruckes, M (2004): “Bank Competition and Credit Standards,” Review of ... branches of direct competitors (commercial banks and cooperative banks) to savings banks branches per group of savings banks, Direct competition, the number of mergers within the group of savings banks...
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WORKING PAPER SERIES NO. 303 / FEBRUARY 2004: FISCAL POLICY EVENTS AND INTEREST RATE SWAP SPREADS: EVIDENCE FROM THE EU pdf

WORKING PAPER SERIES NO. 303 / FEBRUARY 2004: FISCAL POLICY EVENTS AND INTEREST RATE SWAP SPREADS: EVIDENCE FROM THE EU pdf

Ngân hàng - Tín dụng

... takes 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 these dummy variables, and this ... event of 17 October (see dum_1710), when the President of the EC mentioned that a rigid application of the SGP would be a “stupid” avenue, there is no evidence of significant reactions from the ... re-invigorating of the Stability and Growth Pact Given the different sensitivity of market participants regarding the credibility of the Pact and a strict implementation of rules, this lack of clear...
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The effect of economic and accounting variables on capital structure empirical evidence from iranian companies

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

Kinh tế - Quản lý

... internal structure and the impact of internal factors of the company and they are based on assumption of stability of economic factors and variables (Bokpin, 2009) In general, all of these theories ... structure is deciding about an appropriate and desirable portion of liabilities and equity because of their direct effect on value of stock market After determining the amount of capital needed by company, ... 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 of...
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do principles-based accounting standards matter evidence from the adoption of ifrs in china

do principles-based accounting standards matter evidence from the adoption of ifrs in china

Kinh tế

... 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...
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Environmental regulation and economic competitiveness: Evidence from the textile industry in Vietnam

Environmental regulation and economic competitiveness: Evidence from the textile industry in Vietnam

Công nghệ - Môi trường

... Quality Standards (or Ambient Environment Standard), (2) Effluent Standards; and (3) Supporting Standards (testing, sampling standards etc) Most of supporting standards are adapted from those of International ... workers and their understanding of the environmental matters (See List of key informants in Appendix 2) Sometimes, the process to interview follows the Snowball approach From a starting point of a ... textile-garment is equal to 1/10 of that of Thailand, 1/15 of Indonesia, 1/30 of India and 1/50 of China The figure below displays its production capacity compared to those of other textile exporting...
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Tài liệu Báo cáo

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

Báo cáo khoa học

... scale from regional to thin section one Tectonic setting and structural characteristics Analysis of thin section of gneiss samples taken from the Con Voi range evidenced the existence of two ... isotopic ratio and concentration of Sm and Nd are given in Table The isochon age of garnet and whole rock was calculated and displayed in Fig In this diagram, the isotopic 73 ratio of plagioclase ... case of metamorphic and sheared Nguyen Van Vuong / VNU Journal of Science, Earth Sciences 23 (2007) 69-75 74 Table Isotope ratio and concentration of Nd, Sm of analyzed samples Minerals Sm (ppm)...
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Tài liệu Human-induced changes in US biogenic volatile organic compound emissions: evidence from long-term forest inventory data ppt

Tài liệu Human-induced changes in US biogenic volatile organic compound emissions: evidence from long-term forest inventory data ppt

Tự động hóa

... empirical coefficients The values of f and s were taken from Ter-Mikaelian & Korzukhin (1997), which gives several values of f and s for 65 NorthAmerican species (several values because there have ... from both (mid-1980s and mid-1990s) FIA ðkÞ surveys Figure gives the values for Biso=mono and ðkÞ DBiso=mono Over most of the region, the direction and ðkÞ ðkÞ spatial distribution of Biso and ... regional level, by calculating the fraction of the land surface belonging to each of the different classes of land-use and forest type Both parts of this procedure are included in the results...
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Tài liệu Informational efficiency of loans versus bonds: Evidence from secondary market prices pptx

Tài liệu Informational efficiency of loans versus bonds: Evidence from secondary market prices pptx

Ngân hàng - Tín dụng

... of a loan, and therefore continue to have incentives to monitor Finally, the changing role of banks, from loan originators to loan dealers and traders, which has facilitated the development of ... market, in which portions of a loan are placed with a number of banks, often in conjunction with, and as part of, the loan origination process (usually referred to as the sale of participations) The ... DLN(MATURITY): Stands for the difference between the natural log of one plus remaining maturity (in years) of the loan and that of the bond, measured as of an event date DLN(AMOUNT): Stands for the...
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Tài liệu TAX EVASION ACROSS INDUSTRIES: SOFT CREDIT EVIDENCE FROM GREECE doc

Tài liệu TAX EVASION ACROSS INDUSTRIES: SOFT CREDIT EVIDENCE FROM GREECE doc

Ngân hàng - Tín dụng

... variable takes the value if the applicant is married and otherwise The number of children of the applicant at the time of the application Age of applicant at the time of the application D Loan ... outstanding immediately following the loan application decision Total debt outstanding at the time of application Monthly payments of approved mortgage The variable takes the value if the applicant ... purpose of the loan, the requested and approved amounts and durations, the debt outstanding at this bank, and the total debt outstanding elsewhere Demographic data are marital status and number of...
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Tài liệu Dissecting the Eect of Credit Supply on Trade: Evidence from Matched Credit-Export Data  pdf

Tài liệu Dissecting the E ect of Credit Supply on Trade: Evidence from Matched Credit-Export Data  pdf

Ngân hàng - Tín dụng

... the supply of credit, using shocks to the balance sheet of the banks lending to firm i This empirical approach obtains unbiased parameters if banks and firms are randomly matched However, if banks ... sizes and find that affected banks reduced credit supply by 19.5% in the case of small firms and 13.5% in the case of large ones (see Table 3) Combining the magnitude of the credit supply shock and ... Ferreira, and Pedro Matos (2010) ‘Lending Relationship and the Effect of Bank Distress: Evidence from the 2007-2008 Financial Crisis’ Cetorelli, Nicola, and Linda Goldberg (2010) ‘Global Banks and International...
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Tài liệu FOREIGN BANK ENTRY AND BUSINESS VOLATILITY: EVIDENCE FROM U.S. STATES AND OTHER COUNTRIES docx

Tài liệu FOREIGN BANK ENTRY AND BUSINESS VOLATILITY: EVIDENCE FROM U.S. STATES AND OTHER COUNTRIES docx

Ngân hàng - Tín dụng

... States, banks from other states were long viewed as foreign, and most states strictly forbid entry by banks from other states until the mid-1970s Even banks from other cities within a state were often ... integration resulting from foreign bank entry has been associated with more or less business cycle volatility We approach the topic with mix of theory and evidence from both the U.S states and countries ... AND BUSINESS VOLATILITY: EVIDENCE FROM U.S STATES AND OTHER COUNTRIES Donald P Morgan Philip E Strahan Federal Reserve Bank of New York Boston College, Wharton Financial Institutions Center and...
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Tài liệu Are private banks more efficient than public banks? Evidence from Russia ppt

Tài liệu Are private banks more efficient than public banks? Evidence from Russia ppt

Ngân hàng - Tín dụng

... of Commercial Banks: Does Our View of What Banks Do Matter ?’, Review of Federal Reserve Bank of SaintLouis, 77, 4, pp 39-52 30 BOFIT- Institute for Economies in Transition Bank of Finland BOFIT ... consists of 747 banks (including 19 public banks and 26 foreign banks) for 2002 and 471 banks (including 15 public banks and 20 foreign banks) for 2006 The literature disagrees on the role of deposits ... foreign-owned banks (foreign banks) , privately owned banks (private banks) and state-owned banks (public banks) We find that foreign banks are more efficient than domestic private banks and – surprisingly...
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Tài liệu Quantitative Easing and Bank Lending: Evidence from Japan ppt

Tài liệu Quantitative Easing and Bank Lending: Evidence from Japan ppt

Ngân hàng - Tín dụng

... as the sum of “cash and due from banks and “call loans” under “Assets” on banks balance sheets Due from banks include both banks reserves at the BOJ and banks deposits with other banks The ... regional banks) , long-term credit banks, trust banks and other City banks are major banks that offer banking services nationwide to large corporate customers There are a total of 11 city banks in ... Structure of the Japanese Banking System In Japan, commercial banks are traditionally broken down into four types: city banks, regional banks and member banks of the Second Association of Regional Banks...
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Tài liệu Interactions Between Workers and the Technology of Production: Evidence from Professional Baseball doc

Tài liệu Interactions Between Workers and the Technology of Production: Evidence from Professional Baseball doc

Tự động hóa

... 1613-1634 [3] Edin, Per-Anders, Peter Fredriksson, and Olof Åslund, “Ethnic Enclaves and the Economic Success of Immigrants — Evidence from a Natural Experiment,” Quarterly Journal of Economics, CXVIII ... the University of Bonn and offers a stimulating research environment through its research networks, research support, and visitors and doctoral programs IZA engages in (i) original and internationally ... Study of Labor (IZA) in Bonn is a local and virtual international research center and a place of communication between science, politics and business IZA is an independent nonprofit company supported...
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Monetary Policy Surprises and Interest Rates: Evidence from the Fed Funds Futures Market doc

Monetary Policy Surprises and Interest Rates: Evidence from the Fed Funds Futures Market doc

Ngân hàng - Tín dụng

... response of bond rates Other examples of the VAR approach include Evans and Marshall (1998) and Mehra (1996) In an effort to model the discrete nature of target rate changes, Demiralp and Jorda ... Surprises and Interest Rates: Evidence from the Fed Funds Futures Market Abstract This paper estimates the impact of monetary policy actions on bill, note, and bond yields, using data from the ... June 1989, and the last on February 2000 The bill rate data are end -of- day secondary market yields from the Federal Reserve H.15 release The note and bond data are the end -of- day yields of on-the-run...
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