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johnson et al - 2002 - audit-firm tenure and the quality of financial reports

Charles Frohman: Manager and Man, by Isaac1Charles Frohman: Manager and Man, by IsaacThe Project Gutenberg eBook, Charles Frohman: Manager and Man, by Isaac Frederick Marcosson and Daniel Frohman, et al This eBook is for the use of anyone anywhere at pot

Charles Frohman: Manager and Man, by Isaac1Charles Frohman: Manager and Man, by IsaacThe Project Gutenberg eBook, Charles Frohman: Manager and Man, by Isaac Frederick Marcosson and Daniel Frohman, et al This eBook is for the use of anyone anywhere at pot

... York as stage -manager of the Madison Square Theater. Charles and Belasco came east together, and the intimacy of this trip tightened the bond between them. The train that carried them was speeding ... fascinated by the lure of English life, bought a small hotel near London and settled down. This left the managership of the company vacant. Although Charles had practically done all the work for ... thought, breathed, and talked of the theater. It became the rendezvous of the well-known theatrical figures of the period. The influence of the playhouses extended evento the shop next door,...
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lin et al - national intellectual capital and the financial crisis in austria, belgium, the netherlands, and switzerland (2014)

lin et al - national intellectual capital and the financial crisis in austria, belgium, the netherlands, and switzerland (2014)

... SPRINGER BRIEFS IN ECONOMICSCarol Yeh-Yun Lin · Leif EdvinssonJeffrey Chen · Tord Beding National Intellectual Capital and the Financial Crisis in Austria, Belgium, The Netherlands, and Switzerland SpringerBriefs ... of National Intellectual Capital in Three Time Periods . . . . 313-Dimensional National Intellectual Capital Trajectory . . . . . . . . . . . 404 The Aftermath of 2008 Global Financial Crisis ... Financial Crisis in Austria, Belgium, The Netherlands, and Switzerland 123Carol Yeh-Yun Lin Department of Business Administration National Chengchi UniversityTaipeiTaiwanLeif EdvinssonUniversal...
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lin et al - national intellectual capital and the financial crisis in israel, jordan, south africa, and turkey (2014)

lin et al - national intellectual capital and the financial crisis in israel, jordan, south africa, and turkey (2014)

... SPRINGER BRIEFS IN ECONOMICSCarol Yeh-Yun Lin · Leif EdvinssonJeffrey Chen · Tord Beding National Intellectual Capital and the Financial Crisis in Israel, Jordan, South Africa, and Turkey SpringerBriefs ... 27Dynamics of National Intellectual Capital in Three Time Periods . . . . 303-Dimensional National Intellectual Capital Trajectory . . . . . . . . . . . 384 Beyond the 2008 Global Financial Crisis ... Market capital of Israel, Jordan, South Africa, and Turkey . . . 20Fig. 3.3 Process capital of Israel, Jordan, South Africa, and Turkey . . . 20Fig. 3.4 Renewal capital of Israel, Jordan, South...
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lin et al - national intellectual capital and the financial crisis in france, germany, ireland, and the united kingdom (2014)

lin et al - national intellectual capital and the financial crisis in france, germany, ireland, and the united kingdom (2014)

... ChenãTord Beding National Intellectual Capital and the Financial Crisis in France, Germany, Ireland, and the United Kingdom 123Carol Yeh-Yun Lin Department of Business Administration National Chengchi ... SPRINGER BRIEFS IN ECONOMICSCarol Yeh-Yun Lin · Leif EdvinssonJeffrey Chen · Tord Beding National Intellectual Capital and the Financial Crisis in France, Germany, Ireland, and the United ... 31Dynamics of National Intellectual Capital in Three Time Periods . . . . 343-Dimensional National Intellectual Capital Trajectory . . . . . . . . . . . 414 Beyond the 2008 Global Financial Crisis...
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lin et al - national intellectual capital and the financial crisis in argentina, brazil, chile, colombia, mexico, and venezuela (2014)

lin et al - national intellectual capital and the financial crisis in argentina, brazil, chile, colombia, mexico, and venezuela (2014)

... SPRINGER BRIEFS IN ECONOMICSCarol Yeh-Yun Lin · Leif EdvinssonJeffrey Chen · Tord Beding National Intellectual Capital and the Financial Crisis in Argentina, Brazil, Chile, Colombia, Mexico, ... 29Long-Term and Short-Term National Intellectual Capital . . . . . . . . . . 33Dynamics of National Intellectual Capital in Three Time Periods . . . . 343D National Intellectual Capital Trajectory. ... Summary National Intellectual Capital keeps non-oil export countriescompetitive, as in thecase of Chile.How can National Intellectual Capital (NIC) act as a policy guideline for national well-being?...
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gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations

gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations

... hasretained the auditor +Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ... in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. Revistade Contabilidad – Spanish Accounting ... the continuous tenure Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ...
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davis et al - 2007 - auditor tenure and the ability to meet or beat earnings forecasts

davis et al - 2007 - auditor tenure and the ability to meet or beat earnings forecasts

... Keywords Auditor tenure, Analysts forecasts, Earnings management, Discretionary accruals JEL Descriptors L44, L84, M42 1 Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts ... forecasted earnings. We also examine whether the relation between auditor tenure and clients’ ability to manage earnings to meet or beat analyst forecasts is different in the pre-SOX and post-SOX ... discretionary accruals that allowed the firm to move from below target to meeting or beating earnings forecast.10 We then examine whether this ability to use discretionary accruals to meet or beat...
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lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts

lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts

... thecommon auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrualcomponent of earnings. 7Francis et al. (1999)demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1Sarah J. Taylor2 and Stephen L. Taylor31University of Sydney, Australia2University ... statistically significantly different from non-Big 6 auditees at 10%, 5%, 1% levels. Auditor Conservatism and Audit Quality 189Int. J. Audit. 10: 183199 (2006) â 2006 The Author(s)Journal compilation...
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johnson et al - 2002 - audit-firm tenure and the quality of financial reports

johnson et al - 2002 - audit-firm tenure and the quality of financial reports

... financial-reporting quality associated with long audit-firm tenures. Audit-Firm Tenure and the Quality of Financial Reports 653CAR Vol. 19 No. 4 (Winter 2002) Sensitivity analysisA further analysis ... to the properties of accruals used as proxies for financial-reporting quality in this study. Finally, the Audit-Firm Tenure and the Quality of Financial Reports 655CAR Vol. 19 No. 4 (Winter 2002) proposed ... threaten-ing audit quality. However, arguments regarding the detrimental effects of long Audit-Firm Tenure and the Quality of Financial Reports 643 CAR Vol. 19 No. 4 (Winter 2002) audit-firm...
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myers et al - 2003 - exploring the term of the auditor-client relationship and the quality of earnings a case for mandatory auditor rotation

myers et al - 2003 - exploring the term of the auditor-client relationship and the quality of earnings a case for mandatory auditor rotation

... annual data item 12); and PPE ϭ property, plant, and equipment—net (Compustat annual data item 8).All variables are scaled by average total assets. Exploring the Term of the Auditor- Client Relationship ... uses accounting accruals as a proxy for earnings quality, we test for an association between auditor tenure and earnings quality for those auditor- client combi-nations where the auditor- client relationship ... quality; audit quality; mandatory rotation. Data Availability: All data used in this study is publicly available.I. INTRODUCTIONThe issue of earnings quality and the quality of financial statements...
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nasser et al - 2006 - auditor‐client relationship- the case of audit tenure and auditor switching in malaysia

nasser et al - 2006 - auditor‐client relationship- the case of audit tenure and auditor switching in malaysia

... switched, the changes in operating income, market value of equity as well as the changes in total assets)explain the behaviour of ending audit firm tenure in of ce (i.e. audit switching) . The results ... Managerial Auditing Journal Auditor- client relationship: the case of audit tenure and auditor switching in Malaysia Abu Thahir Abdul Nasser Emelin Abdul Wahid Sharifah Nazatul ... in explaining switching and assuch H2 and H4 are accepted. However, the growth of company’s business, the increase in operating income and increase in market value do not affect the length of tenure...
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tendeloo et al - 2008 - earnings management and audit quality in europe

tendeloo et al - 2008 - earnings management and audit quality in europe

... by examining audit quality in private firms, and by ques-tioning whether audit firm quality enhances financial repor ting quality in privatefirms. In particular, this study examines (1) whether ... discretionary accruals: an evalu-ation of alternative modelling procedures, Journal of Business Finance and Accounting, 26(7/8),pp. 833–862. Earnings Management and Audit Quality in Europe 469Downloaded ... potentially in uence earnings management or audit quality differen-tiation. In this way, we further mitigate potential alternative expl anationsregarding the cross-country variation in audit quality...
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