review vol 80 no 2 apr 2005 pp 373 749
![ghosh and moon - 2005 - auditor tenure and audit quality [mar]](https://media.store123doc.com/images/document/2015_01/06/small_wrb1420548124.jpg)
ghosh and moon - 2005 - auditor tenure and audit quality [mar]
... (13 32) 3,044-4, 122 0.039-0.1 62 0.1 32 (8.79)*** -0 .29 0 (-4.74)*** 21 ) (P 22 + 323 ) Volatility Beta Size Leverage Regulation 0.079 (2. 19)** 0.119 (9 .27 )*** E*Regulation (P 322 )/AE*Regulation (1 323 ) ... (1.54) 1 .28 4 (3.17)*** (P 12 + 1.333 (1.61) 1. 28 0 (2. 97)*** 0.068 (0.57) 0.114 (0.67) 1.011 (2. 11)** 1.083 (2. 26)** -0.594 ( -2. 67)** -0.5 52 ( -2. 25)** 0.449 (0 .29 ) 0.5 12 (0. 32) P-13) E*Volatility ... 39) (P3 12 + Restricted Sample (2) (1) 21 ) 0.536 (3.40)*** 0. 625 (4 .23 )*** 0.189 (2. 60)** 0.193 (2. 64)** 0 .26 5 (4 .21 )*** 0. 320 (3.79)*** -0 .20 8 (-4.40)*** -0 .22 6 (-4.09)*** 0.489 (2. 62) ** 0.438...
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SECURITIES AND EXCHANGE COMMISSION: Staff Accounting Bulletin No. 104 pptx
... exists about customer acceptance, revenue should not be recognized until acceptance occurs .22 21 SOP 97 -2, paragraph 22 22 SOP 97 -2, paragraph 20 Also, Concepts Statement 5, paragraph 83(b) states ... should not be recognized until the earlier of when acceptance occurs or the acceptance provisions lapse 23 See, for example, SOP 97 -2, paragraph 25 25 In contrast, other arrangements not purport ... 84(a) and SOP 97 -2, paragraph 22 18 Such requests typically should be set forth in writing by the buyer 21 The ordered goods must have been segregated from the seller's inventory and not be subject...
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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
... Price after months Price after months 338 28 4 319 319 318 322 308 28 0 29 6 310 366 355 21 9 181 196 21 2 21 2 194 0 62 069 075 073 115 125 24 6 21 1 22 1 23 7 25 1 23 0 089 099 100 098 154 161 Panel B: Korea ... 22 2 044 22 3 568 107 24 1 23 9 24 2 20 5 111 339 728 27 6 Rbjr 024 120 122 173 21 5 364 197 010 004 010 047 126 014 105 084 053 041 123 026 013 001 056 Rr2 jb 043 À 120 À 039 064 0 92 125 À 111 010 008 ... 5 32 371 26 4 26 3 157 3 62 683 1 82 241 24 0 26 1 584 820 816 843 498 Rb,r 2. 71 0. 82 1.18 0.98 1 .24 1. 32 1.45 4.37 3.07 2. 48 1.97 1.89 0.91 0.18 0 .22 0.18 0 .26 0.67 1.05 0.91 0.91 0.55 (21 .06) (2. 97)...
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Mental Accounting and Consumer Choice: Evidence from Commodity Price Shocks pot
... retail prices 20 03w1 20 03w26 20 04w1 Week LA pre−tax retail price 20 04w27 20 05w1 LA RBOB spot price Markup (dollars/gallon) Panel B: Predicted and actual variation in markup 20 03w1 20 03w26 20 04w1 Week ... high cost Los Angeles Times November 28 , 20 05 Accessed at on November 3, 20 10 Dubé, Jean-Pierre 20 04 Multiple discreteness and product ... data (1) (2) (3) All Retailer Households Estimation Sample All Households in Same State $86,968 $97,173 $95, 421 $98,355 $81 ,25 2 Average commute time among workers 26 .29 2 26 .941 26 . 780 Fraction...
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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
... rate 23 0,5 62 230,5 62 230,5 62 230,5 62 230,5 62 230,5 62 230,5 62 230,5 62 230,5 62 230,5 62 230,5 62 N 2. 49 0.530 6.68 15.31 2. 54 0.90 0 .24 25 .24 1.00 1.04 2. 95 Mean 2. 12 1. 025 19.65 11.69 0.95 0 .25 0.58 ... SD 0.18 0. 022 0. 12 5.46 1.50 0.48 0.00 16. 32 -7 .80 0. 62 2.05 5p 1.13 0.0 92 2.11 9.04 2. 00 0.75 0.00 21 .61 -2. 58 0. 82 2. 32 25p 2. 11 0 .21 5 3.53 11.59 2. 00 0.88 0.00 25 .00 0.58 0.96 2. 84 50p 3.38 ... -0.0 72* -0.048 0.740*** 0.189 0.5 52* * Observations Adj.R2 23 0,5 62 0.106 23 0,5 62 0.081 23 0,5 62 0.015 ECB Working Paper Series No 127 2 December 20 10 47 48 ECB Working Paper Series No 127 2 December 20 10...
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WORKING PAPER SERIES NO. 303 / FEBRUARY 2004: FISCAL POLICY EVENTS AND INTEREST RATE SWAP SPREADS: EVIDENCE FROM THE EU pdf
... spread (bp) 100 4.6 20 3 .2 s=sw ap-yield (bp) yield 06-Nov- 02 04-Nov- 02 31-Oct- 02 29-Oct- 02 25-Oct- 02 23-Oct- 02 21-Oct- 02 17-Oct- 02 15-Oct- 02 11-Oct- 02 09-Oct- 02 07-Oct- 02 3.0 sw ap Analytical ... Portugal (20 02: Oct – Nov) 4.4 4.3 -1 4 .2 -2 s=sw ap-yield (bp) yield Swap spread (bp) 06-Nov- 02 4.5 04-Nov- 02 31-Oct- 02 4.6 29 -Oct- 02 25-Oct- 02 4.7 23 -Oct- 02 21-Oct- 02 4.8 17-Oct- 02 15-Oct- 02 4.9 ... 15-Feb- 02 4.6 Swap spread (bp) 10 13-Feb- 02 4.7 11-Feb- 02 15 07-Feb- 02 4.8 05-Feb- 02 20 01-Feb- 02 4.9 30-Jan- 02 25 28 -Jan- 02 5.0 24 -Jan- 02 30 22 -Jan- 02 5.1 18-Jan- 02 35 16-Jan- 02 40 5 .2 Yield,...
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The effect of economic and accounting variables on capital structure empirical evidence from iranian companies
... 1/63160 2/ 59 422 0/0387 C(5) – 16/3694 24 /0196 – 0 /20 428 0/5 128 C(6) 0/6 020 5 0/03504 2/ 7 425 6 0/0043 C(7) – 1/3576 0/01710 – 3/94 42 0/00 02 C(8) – 1/6 125 0/ 026 06 – 4/7 028 0/000 C(9) – 0/94 42 2/9605 – ... Period: 20 01 - 20 08 Observations: 143 Coefficient SD t-value errors C(1) – 173/0303 84 /27 31 – 2/ 05 321 0/0431 C (2) 1/ 825 1 0/ 020 24 6/ 024 7 0/000 C(3) 1/ 625 6 0/03185 5/ 427 9 0/000 C(4) 0/6534 1/63160 2/ 59 422 ... References [1] [2] [3] [4] [5] [6] Bokpin, G A 20 09 "Macroeconomic Development and Capital Structure Decisions of Firms" Studies in Economics and Finance Vol 26 , No 2, Pp 129 -1 42 Dastgir, M 20 03 “ Basic...
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Environmental regulation and economic competitiveness: Evidence from the textile industry in Vietnam
... Duong Thi Nu Time of Interview 9-10 am, 30 Aug 20 05 14-15 pm, 31 Aug 20 05 – am, 15 Sept 20 05 10:30 – 11 am 15 Sept 20 05 - 4:30 pm 29 Sept 20 05 47 Appendix Typical traditional silk making and waste ... Research Fellow in Economics, Centre for Brazilian Studies: University of Oxford www.brazil.ox.ac.uk/BP %20 Research %20 Paper %20 Number %20 2 %20 %20 Youg.pdf Accessed April 19 20 05 Internal material ... ton/day 45 79 164.4 20 Emissions - Dust - SO2 - NO2 Solid waste ton/day ton/day ton/day ton/day 5 .2 1.4 9 .2 2.43 19 .2 5.1 27 4 480 1000 Source: VINATEX 20 02, p.43 III.3 The Environmental Institutional...
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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
... 3 .24 7 5.540 0.35 425 626 0 0.00177 128 1 0.511859746 0.00000 528 8 WR 8.043 46.340 0.10490 821 1 0.000 524 541 0.51 1801 401 0.000007964 Plagioclase 0. 424 2. 647 0.096874579 0.00048 4373 0.51 1801 1 52 0.000008356 ... 108/B2 (20 03) 21 27 N.V Vuong et al., Sm/Nd mineral isochron age of ultramafic rock within the tertiary Red River shear zone and its geodynamic signification, Journal of Earth Sciences 2/ 27 (20 05) ... Sciences 23 (20 07) 69-75 74 Table Isotope ratio and concentration of Nd, Sm of analyzed samples Minerals Sm (ppm) Nd (ppm) 147 Sm/144Nd 2SE Error (abs) 143 Nd/ 144Nd 2SE Error (abs) Garnet 3 .24 7 5.540...
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Tài liệu Human-induced changes in US biogenic volatile organic compound emissions: evidence from long-term forest inventory data ppt
... limit Upper limit FL GA NC SC VA 748.7 129 4.9 1750.0 1078.0 21 25.9 1. 72 1.17 1 .23 4.14 1 .29 25 .8 30.3 43.0 89 .2 54.8 28 7.7 705.6 1 021 .1 993.9 124 4.7 3.59 2. 58 3.68 3.63 4.65 20 .7 36.4 75.1 72. 1 ... level decadal rate of change DIiso=mono (mg m 2 hÀ1) was calculated as ðkÞ DIiso=mono P ¼ ðjÞ fj2R2 ðkÞg P wðjÞ DIiso=mono fj2R2 ðkÞg wðjÞ ; ð18Þ where R2 ðkÞcontained all re-measured plots (data ... Pierce T et al (20 00) Natural emissions of non-methane volatile organic compounds; carbon monoxide, and oxides of nitrogen from North America Atmospheric Environment, 34, 22 05 22 30 Gutman GG (1999)...
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Tài liệu Informational efficiency of loans versus bonds: Evidence from secondary market prices pptx
... Score (0-4) 2. 10 15.17a (N=109) Bonds Mean T-stat 6 .25 19.80a 422 .64 14.91a 0.83 22 .62a 0 .24 5.82a 28 .97 14.85a 0 .23 12. 14a 7.10 9 .21 a 3.33 45.13a Difference Mean T-stat -0.88 -2. 11b 22 6.79 4.51a ... Financial Economics 22 (2) , 22 9- 52 Hong, G., Warga, A., 20 00 An empirical study of bond market transactions Financial Analysts Journal, Vol 56, No 2, 32- 46 Hotchkiss, E S., Ronen, T., 20 02 The informational ... [ -24 4,-11 ] -3 .23 (-5.36)a -9 .21 (-7.99)a -14.71 (-9 .24 )a - 12. 47 (-5.70)a -25 .40 (-6.07)a -29 .75 (-5.14)a 9 .24 (4.95)a 16.19 (4.83)a 15.04 (2. 98)a -3. 12 ( -2. 75)a 0.00 (-0.01) -3. 12 ( -2. 68)a 29 ...
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Tài liệu TAX EVASION ACROSS INDUSTRIES: SOFT CREDIT EVIDENCE FROM GREECE doc
... Weighted Lambda 29 ,343 28 , 625 24 ,7 42 24,573 24 ,0 32 22, 598 18,360 15,884 13,919 9,438 9, 320 9 ,28 8 7,531 5 ,21 5 3,370 2. 45 2. 40 2. 55 2. 22 2 .24 2. 26 2. 22 1.99 1.85 1. 62 1.51 1.75 1.49 1 .27 1 .22 43 Legislation ... -4 .20 2*** -3.360*** -3 .25 3*** 1. 024 -20 .9 4. 728 *** 1. 621 -21 .97 5.031*** [0.687] [0.164] [0. 329 ] [0.0384] [1.194] [17.64] [0.6 92] [1.684] [17.89] [0. 628 ] 23 5 23 5 23 5 23 5 22 6 22 6 22 6 22 6 22 6 22 6 ... Density 2. 45 40 29 ,343 0.174 0.174 2. 40 43 28 , 625 0.187 0.361 2. 55 28 24 ,7 42 0. 122 0.483 2. 22 40 24 ,573 0.174 0.657 2. 26 22 ,598 0.004 0.661 2. 22 31 18,360 0.135 0.796 1.99 15,884 0.013 0 .809 1.85...
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Tài liệu Dissecting the E ect of Credit Supply on Trade: Evidence from Matched Credit-Export Data pdf
... 8, 529 2. 7 6,040 5.3 8.7 149.6 27 2.3 1.9 0 .21 9 0 .22 1 5, 122 1.15 0.385 50,150 23 0,7 92 4.3 7,4 62 9.4 20 .5 27 96.7 8337.4 2. 0 1. 12 0.951 27 11 1.0 4, 725 2. 0 3.0 1.8 0.5 1.0 5,691 1.17 0.381 55, 627 25 6,985 ... 55, 627 25 6,985 4.5 7,3 02 8 .2 18.5 3110.5 9 28 0. 1 2. 0 1 .20 0.953 29 12 1.0 4, 725 2. 0 3.0 2. 0 0.6 1.0 99 1.89 0. 980 89 38 2. 0 3,448 2. 0 3.0 3.6 1 .2 1.0 1.00 0. 926 20 1.0 4, 725 2. 0 3.0 1.7 0.5 1.0 0.398 ... 0.154 1.000 806 1.68 0.669 3,9 62 12, 2 12 2.6 5, 929 4.7 7.7 188.5 359.3 1.9 0.000 0.040 5,473 1.18 0.404 62, 209 29 8,141 4 .2 6, 524 8.5 19 .2 3466.7 1 0800 .0 1.9 0.000 1,197 2. 01 0.779 3,4 02 5,483 3.5...
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Tài liệu FOREIGN BANK ENTRY AND BUSINESS VOLATILITY: EVIDENCE FROM U.S. STATES AND OTHER COUNTRIES docx
... 18 .2 12. 4 3.6 3 .2 5.5 11.7 11.8 13.4 9.1 4.9 4.8 14.5 23 .1 15.0 2. 8 4.1 4.9 21 .7 28 .2 15.6 4.4 3.7 5.5 19.9 23 .6 18.4 6.9 3.8 5.6 17.9 29 .0 21 .2 8.8 3.6 6 .2 20.0 22 .3 24 .1 10.4 3.6 6.3 21 .1 20 .7 ... (0.1 42) (0 .26 20) (0 .26 24) (0 .26 25) (0 .27 39) 0.361* 0.6055* 0.6051* 0.6054* 0.58 42* (0.111) (0 .21 07) (0 .21 08) (0 .21 08) (0 .21 36) 0.0489 — — — 0.0 828 (0.0631) (0. 121 7) 0.3130 0.3 129 0.3130 0.3179 0 .28 17 ... 0.1086 0.1053 0.1086 0.1097 0. 124 2 0.1075 0. 123 4 0. 127 8 516 92 — OLS 516 92 0.13 IV 516 92 0.38 IV* 516 92 — IV 516 92 — OLS 516 92 0.66 IV 516 92 1 .26 IV* 516 92 — IV * Statistically significant...
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Tài liệu Are private banks more efficient than public banks? Evidence from Russia ppt
... Log-likelihood 15 Earlier BOFIT Discussion Papers 20 07 No No No No No No No No 10 No 11 No 12 No 13 No 14 No 15 No 16 No 17 No 18 No 19 No 20 No 21 No 22 20 08 No No No For a complete list of Discussion Papers ... average) 21 26 1311 123 9 764 24 4 163 130 22 11 3793 1 529 17% 8% 92% 18.6% 4.9% 17.9% 20 03 1319 122 3 810 26 2 171 125 23 12 3433 123 3 19% 10% 105% 15.1% 5.0% 15.7% 1 828 1 329 120 2 839 29 3 175 126 27 10 ... 0 .24 53 0. 023 2 0.6 622 0.0104 0.30 42 0.1915 0. 629 2 0.0066 0.1 726 0.1474 0.6654 0.0181 0.1691 0 .22 85 0.6 080 0. 026 2 0. 1373 0. 126 7 0.5889 0. 129 8 0.1547 0.4 180 0.4796 0.017 0.0908 0.3 526 0.3888 0. 123 2...
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Tài liệu Quantitative Easing and Bank Lending: Evidence from Japan ppt
... Twostep GMM Estimators, Journal of Econometrics 126 , 25 -51 19 Figure 20 Figure 21 Figure 22 Figure 23 Figure 24 Figure 25 Figure Bank Characteristics by Bank Type 26 Table Loan growth and liquidity ... 0.15*** 0 .28 ** ∆log(Depositi,t -2) 0.04* 0.04 ∆log(Loani,t-1) -0. 02 -0.08 ∆log(Loani,t -2) 0. 02 0.04 Observations R-square Hansen test nd -order serial correl 123 0 0 .24 - 123 0 0.19 0.30 27 Table ... QEP period than during the non-QEP period We use two time dummies D_QEP (September 20 01 to March 20 06) and D_NONQEP (March 20 00 to March 20 01 and September 20 06 to March 20 09) for the corresponding...
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Tài liệu Interactions Between Workers and the Technology of Production: Evidence from Professional Baseball doc
... Batting Average 0 .29 1 (0.065) 0.3 12 (0.0 62) 0 .24 5 (0.065) 0 .21 7 (0.090) 21 .987 (6.179) 34.488 (5.945) 22 .20 7 (6 .22 4) 19. 121 (9.658) Manager’s Lifetime Winning Pct 0.0 52 (0.009) 0. 025 (0.009) 0.034 ... Per Season 30.15 11.091 43. 628 20 .28 3 Games Started 19 .27 9 11.741 0 Age 28 .455 4 .24 7 29 .771 4.131 Tenure 5.4 02 4.338 5.545 4 .24 9 Division Batting Average 0 .26 5 0.007 0 .26 7 0.007 Ballpark Pitching ... ERA (2) Pitching ERA (3) (4) (5) 0 .28 2 (0.083) 0.303 (0.107) 0. 521 (0. 080) 0 .22 1 (0.031) 0 .21 4 (0.031) 0.164 (0.045) 0.318 (0.0 82) Teammates’ Batting Average (6) (7) (8) 0. 523 (0.081) 0. 529 (0.117)...
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Monetary Policy Surprises and Interest Rates: Evidence from the Fed Funds Futures Market doc
... -25 -25 -25 -25 -25 -25 -25 -25 -25 -50 -25 -25 -25 -25 -25 -25 -25 -50 -25 -50 -25 +25 +25 +25 +50 +50 +75 +50 -25 -25 -25 +25 -25 -25 -25 +25 +25 +25 +25 -24 -22 -25 -25 -29 -8 -11 +6 -29 +2 -4 ... 12/ 18 1/8 2/ 1 3/8 4/30 8/6 9/13 10/31 11/6 12/ 6 12/ 20 4/9 7 /2 9/4 2/ 4 3 /22 4/18 5/17 8/16 11/15 2/ 1 7/6 12/ 19 1/31 3 /25 9 /29 10/15 11/17 6/30 8 /24 11/16 2/ 2 Expected Unexpected -25 -25 -25 -25 ... -7 -25 -9 -8 -10 -20 -20 -13 -16 -22 -1 -14 -3 +13 +28 +15 +37 +36 +61 +45 -24 -15 -18 +22 -25 +1 -19 +29 +23 +16 +30 -1 -3 0 +4 -17 -14 -31 +4 -27 -21 -18 -25 -16 -17 -15 -5 -5 - 12 -9 -28 -24 ...
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