takiéta forest reserve niger bachir et al 2005

kothari et al - 2005 - performance matched discretionary accrual measures

... 6.6 Alternative discretionary accrual measures We also examine properties of other discretionary accrual measures including total accruals minus the industry median total accruals, total accruals ... Data14Þ=lagged Data6; DSALESi;t is change in sales scaled by lagged total assets (ASSETSi,tÀ1), and PPEi,t is net property, plant and equipment scaled by ASSETSi,tÀ1 Discretionary accruals from the Jones ... lagged Data6] DSALESi;t is change in sales scaled by lagged total assets (ASSETSi,tÀ1), and PPEi,t is net property, plant and equipment scaled by ASSETSi,tÀ1 Discretionary accruals from the Jones...

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peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm

Danh mục: Tổng hợp

... closer alignment of interests US research has found that managerial ownership is associated with lower levels of earnings management (Dhaliwal et al. , 1982; and Warfield et al. , 1995) Also, there ... et al 1995) Both methods involve estimating parameters for normal accrual activity by regressing a measure of accounting accruals on proxies for normal business activity These estimated normal ... have generally defined total operating accruals as working capital accruals plus a key long-term accrual, depreciation We ignore the long-term component of total accruals, for several reasons...

davidson et al - 2005 - internal governance structures and earnings management

Danh mục: Tổng hợp

... Jiambalvo, 1994; Becker et al. , 1998; Bartov et al. , 2000) Under this model, the level of discretionary accruals for a particular firm is calculated as the difference between the firm’s total accruals ... net income between t and t − divided by total assets SIZE (firm size) = natural log of total assets MKT (market to book ratio) = the market value of shareholders’ equity divided by the book value ... the original Jones model is used (Dechow et al. , 1995; Bartov et al. , 2000) 13 All variables in the accruals expectations model (equation (2)) are scaled by lagged assets to reduce heteroscedasticity,...

chen et al - 2005 - audit quality and earnings management for taiwan ipo firms

Danh mục: Tổng hợp

... asymmetry at the time of the IPO Balvers et al (1998) and Hogan (1997) find that big five auditors are associated with lower under-pricing of the offering Balvers et al (1998) argue that a high quality ... of total accruals is used as a control variable because Becker et al (1998) provide evidence that this is significantly negatively related to unexpected accruals Also MAJ 20,1 94 Francis et al (1999) ... (Teoh et al. , 1998b) and post issue stock returns (Teoh et al. , 1998a) As a result, at the issuing stage, earnings management has significant resource allocation implication Third, APB 20 allows...

chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

Danh mục: Tổng hợp

... promoting audit quality Following Myers et al (2003) and Johnson et al (2002), we first use two accrualbased proxies for audit quality: abnormal accruals and abnormal working capital accruals We find ... Growth potential, Growth, calculated as the sum of market value of equity and book value of total debt divided by book value of total assets, all measured at the end of the first half of year t; ... prediction and Myers et al (2003) 4.1.3 Empirical Findings Based on Abnormal Working Capital Accruals We also use abnormal working capital accruals (AWCA) as a second proxy for audit quality and re-estimate...

arel et al - 2005 - audit firm rotation and audit quality [mafr]

Danh mục: Tổng hợp

...

blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients

Danh mục: Tổng hợp

... natural logarithm of total assets (#6); decile rank of absolute value of residual from regression of annual returns on annual earnings (#18), changes in annual earnings, both scaled by total assets ... performance matched discretionary accruals per the modified Jones [1991] model scaled by ending total assets LEVERAGE equals total debt divided by total assets BLOCK is equal to one if an outside ... distinction between our analysis and 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...

cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]

Danh mục: Tổng hợp

... Audit costs 0 1 2 Audit market competition 0 1 2 Capital market reaction 0 3 Total 16 24 30 Total 24 Note: The total of the empirical studies (24) is different from the total shown in this figure ... mathematical/microeconometrical models Figure 13: Method of analysis (empirical studies) EMPIRICAL STUDIES FOR AGAINST Total Published Unpublished Published Unpublished Analytical Research Archival 14 Experiment 1 Questionnaire/Interviews ... results are for small companies Analytical studies Elizur and Falk (Elizur and Falk, 1996) provided a multiperiod model for the planning of external audit quality when the total period of engagement...

hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]

Danh mục: Tổng hợp

... operations in year t scaled by total assets in year t-1 = Total assets in year t = log of the market value of equity in year t = Ratio of total liabilities to total assets in year t = if the ... = Operating income in year t scaled by total assets in year t-1 DRET = if MRET in year t is less than 0; else = MRET = Fiscal year share return adjusted for the All Ordinary Index in year t PSWITCH ... incremental effect of partner rotation, and estimate the following regression: OI = α + α DRET + α PSWITCH + α DRET * PSWITCH + β MRET + β MRET * DRET + β MRET * PSWITCH + β MRET * DRET * PSWITCH...

becht et al - 2005 - corporate governance and control

Danh mục: Tổng hợp

... antitakeover devices, abnormal returns, sales growth, the ration of net-liquid assets to total assets, debt/equity ratios, market/book ratios, price/earnings ratios and total assets (size) for 1977–91 ... and also allows for alliances among small blockholders In such a setting he shows that one of the roles of a large blockholding is to fend off alliances of smaller blockholders that might compete ... have provided a detailed analysis of control allocation in 100 venture capital contracts Their analysis highlights the prevalence of contingent control allocations in venture capital contracts 27/122...

special distillation processes - z. lei, et al., (elsevier, 2005) ww

Danh mục: Hóa học - Dầu khí

... coefficients at infinite dilution are calculated, which are listed in Table where "Exp." denotes experimental values, and "Cal.l", "Cal.2" and "Cal.3" denote calculated values from models 1, and 3, respectively ... distillation with salt as the separating agent, catalytic distillation with salt as catalyst, etc This section tries to interpret the effect of salt on special distillation from thermodynamic viewpoints ... ks is the salting coefficient which has a characteristic value for a given salt-nonelectrolyte pair A positive value of ks corresponds to salting-out (c >c), a negative value of kK salting-in...

construction quality management - s. tang, et al., (hong kong univ. press, 2005)

Danh mục: Hóa học - Dầu khí

... time to complete the activities is the key parameter • Quality improvement efforts will reduce cycle time Quality and Value • Value = Quality/ Price • Organizations must evaluate the value they ... quality manuals » Use of quality costs » Invoivement of non-production operations » Failure mode and effects analysis » Statistical process control t Quality control • Develop quality manual ... functions, especially top management leadership, that determine quality policy objectives and responsibilities for all members of the organization Total Quality Management Total quality management...

Nutrition knowledge, grunert et al 2010, in appetite

Danh mục: Cao đẳng - Đại học

... in the UK Appetite (2010), doi:10.1016/j.appet.2010.05.045 G Model APPET-992; No of Pages 13 K.G Grunert et al / Appetite xxx (2010) xxx–xxx Table Health inferences based on complete package information ... the UK Appetite (2010), doi:10.1016/j.appet.2010.05.045 G Model APPET-992; No of Pages 13 K.G Grunert et al / Appetite xxx (2010) xxx–xxx contained a lot, some or a little of it Finally, respondents ... meal and asked which product was healthiest and which was least healthy None of the alternatives was clearly dominant in terms of nutritional healthiness; they varied by fat, saturated fat, salt...

The concise geologic time scale, ogg et al 2008

Danh mục: Địa lý học

... goal of ICS is to provide detailed global and regional "reference" scales of Earth history Such scales summarize our current consensus on the Figure 1.3 Ae calibration for A GeOiOgiCTimeScale ... International Commission on Stratigraphy) planetary time GEOLOGIC UNITS a A polar layered deposlts EAVastltgs Borealis unit LH-LA volcanic metenals I H materials I LN-EHknobby materials I LN-EH materials ... N-EH volcanffimaterials N matenals EN mass# materlal Figure 21 Global geologic map of Mars Reprinted,with permission, from Nimmo and Tanaka (20051 a2005 Annual Reviews Formal stratigraphic systems...

Tài liệu Colchero, J. et al. “Friction on an Atomic Scale”Handbook of Micro and Nano Tribology P6 Handbook of Micro/Nanotribology. Ed. Bharat ppt

Danh mục: Kĩ thuật Viễn thông

... integrated tips (Albrecht, 1989; Albrecht et al. , 1990; Akamine et al. , 1990; Wolter et al. , 1991) and, on the other hand, to new detection schemes, in particular to the optical beam deflection method (Meyer ... generalized to a real two-dimensional surface (Gyalog et al. , 1995) A schematic view of the corresponding SFFM setup is shown in Figure 6.33, together with a typical lateral force curve In analogy ... this material To vary the chemical composition of the tip, a metal film can be evaporated onto the cantilever (Carpick et al. , 1996a) or alternatively thin films such as Teflon (Howald et al. , 1995)...

Tài liệu PEOPLES HERITAGE SAVINGS BANK v. RODNEY E. PEASE et al. pptx

Danh mục: Ngân hàng - Tín dụng

... judgment Rodney appeals from the entry of the summary judgments and Constance appeals from the entry of the default judgment in this consolidated appeal The court amended the Docket Sheet to reflect ... filed her notice of appeal The Peases not challenge this procedural deficiency on appeal Rodney’s affidavit introducing his exhibits on the counterclaim avers that he has personal knowledge 6 II ... this issue on appeal because, although it challenged the specificity and relevance of the statements and materials Rodney submitted, it did not raise the issue of his personal knowledge in the...

Tài liệu ABOVEGROUND CARBON STOCK ESTIMATES OF RUBBER (Hevea brasiliensis) PLANTATION AT MAKILING FOREST RESERVE doc

Danh mục: Lâm nghiệp

... Zone of Makiling Forest Reserve (MFR) 14.08 hectares (Almazan et al 2000), which now totaled to 16 hectares after a series of replanting and expansion Type climate, annual rainfall ranges from ... and 21 families were also recorded (Reyes, et al 2010) Visual assessment was also conducted to evaluate the condition of the rubber trees and the whole plantation DATA ANALYSIS Aboveground (Tree) ... Aboveground (Tree) biomasses (in cubic meters and in tons) were computed using the usual volume computation formula and of Brown’s (1987) and Brown et al (1989) allometric equations Microsoft Excel was...

SUPREME COURT OF THE UNITED STATES - RADLAX GATEWAY HOTEL, LLC, ET AL. v. AMALGAMATED BANK potx

Danh mục: Ngân hàng - Tín dụng

... substantially all of their assets pursuant to procedures set out in a contemporaneously filed “Sale and Bid Procedures Motion.” Specifically, the debtors sought to auction their assets to the ... GATEWAY HOTEL, LLC, ET AL. , PETITION- ERS v AMALGAMATED BANK ON WRIT OF CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT [May 29, 2012] JUSTICE SCALIA delivered the opinion ... distinction between approval of bid procedures and plan confirmation is therefore irrelevant —————— We are speaking here about whether clause (ii) is a subset for purposes of determining whether the...

Superspace 1001 lessons in supersymmetry s gates, et al

Danh mục: Vật lý

... will automatically consider all three-dimensional superfields to be real 2.3 Scalar multiplet 15 2.3 Scalar multiplet The simplest representation of supersymmetry is the scalar multiplet described ... superspace odyssey Symmetry principles, both global and local, are a fundamental feature of modern particle physics At the classical and phenomenological level, global symmetries account for many ... symmetry which unifies the bosons and the fermions, the constituents and the forces, into a single entity Supersymmetry is the supreme symmetry: It unifies spacetime symmetries with internal symmetries,...

CITY OF ARLINGTON, TEXAS, ET AL. v. FEDERAL COMMUNICATIONS COMMISSION ET AL. docx

Danh mục: Quản lý nhà nước

... TEXAS, ET AL. , PETITIONERS 11–1545 v FEDERAL COMMUNICATIONS COMMISSION ET AL CABLE, TELECOMMUNICATIONS, AND TECHNOLOGY COMMITTEE OF THE NEW ORLEANS CITY COUNCIL, PETITIONER 11–1547 v FEDERAL COMMUNICATIONS ... TEXAS, ET AL. , PETITIONERS 11–1545 v FEDERAL COMMUNICATIONS COMMISSION ET AL CABLE, TELECOMMUNICATIONS, AND TECHNOLOGY COMMITTEE OF THE NEW ORLEANS CITY COUNCIL, PETITIONER 11–1547 v FEDERAL COMMUNICATIONS ... TEXAS, ET AL. , PETITIONERS 11–1545 v FEDERAL COMMUNICATIONS COMMISSION ET AL CABLE, TELECOMMUNICATIONS, AND TECHNOLOGY COMMITTEE OF THE NEW ORLEANS CITY COUNCIL, PETITIONER 11–1547 v FEDERAL COMMUNICATIONS...

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