cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]

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

... 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 without...

wehn et al (eds.) - rethinking valuation and pricing models; lessons learned from the crisis and future challenges (2013)

... Gencay and Altay-Salih (2003), Gencay and Gibson (2009), and Gradojevic et al. (2009).Non-parametric models, which lack the theoretical appeal ofparametric models, are also known as data-driven ... literature on option pricing areencouraged to review Garcia et al. (2010) and Renault (2010). Rethinking Valuation and Pricing Models. http://dx.doi.org/10.1016/B97 8-0 -1 2-4 1587 5-7 .0000 1-4 Copyright ... different random seeds and the average MSPEvalues are reported. The out-of-sample pricing performance of the NN model isﬁrst compared to the well-known benchmarkdthe BS model. The BlackeScholes call...

625
1,483
0

cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]

... Do Investors Really Value Corporate Governance? Evidence from the Hong Kong Market Yan-Leung Cheung Department of Economics and Finance, City University of Hong Kong, Tat Chee ... on the firms’fiscal year ends. Firm market values and other performance data are Do Investors Really Value Corporate Governance? 97Table 1. Variable DefinitionsVariables DescriptionsCGI Corporate ... (ROE) as the dependent variables. MTBV is the market value divided by the book value of common stock. ROE is net income after taxes divided by the book value of equity. CGI is the Corporate Governance...

kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]

... 36.93, and 21.41 points respectively in the dividend- to-cash flow ratio. Our results for the remaining potential dividend determinants are in line with the corporate finance literature and expectations. ... literature both in dividend policy and in agency theory. In dividend policy, we show that corporate governance is a significant determinant of dividend policy in transition countries. In agency theory, ... World, Journal of Finance, 55 (1), 1-3 3. Mallin C., (2000) Developments in Corporate Governance in Central and Eastern Europe, Corporate Governance: An International Review, 8 (1), 4 3-5 1. Shleifer,...

qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market

... three Board characteristics and quality of ﬁ nancial reporting 387regression equations to explore the correlation between board composition and the quality of financial reporting. 2.1 Board ... between board characteristics and the quality of financial reporting by means of theoretical analysis and empirical testing. We then proceeded to probe into the micro-governance effect of audit ... relation between leadership structure and the quality of financial reporting is not significant. Table 3 Results of Multi-Regression Analysis on the Relation between Board Characteristics and...

choi et al - 2009 - do abnormally high audit fees impair audit quality

... http://ssrn.com/abstract=1521324 1 Do Abnormally High Audit Fees Impair Audit Quality? By Jong-Hag Choi, Jeong-Bon Kim, and Yoonseok Zang SUMMARY: This study examines whether and how audit quality proxied ... Abnormal Audit Fees and Audit Quality To examine the association between abnormal audit fees and audit quality and whether it is asymmetric between clients with positive versus negative abnormal ... to document evidence that the effect of abnormal audit fees on audit quality is asymmetric, conditional upon the sign of abnormal audit fees 2 and that excessively high audit fees can impair...

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

... Do audit tenure and ﬁrm size contribute to audit quality? Empirical evidence from Jordan Ali Abedalqader Al- Thuneibat Department of Accounting, Faculty of Business,University of Jordan, ... CapitalTotal Assetsỵ 1:4*Retained EarningsTotal Assetsỵ 3:3*Earnings before Interest and TaxesTotal Assetsỵ 0:6*Market Value of EquityBook Value of Total Debtỵ 1:0*SalesTotal Assets4. ... of the auditor-client engagement,would determine if big auditors deliver improved audit quality when compared withnon-big auditors, and would prove whether the length of the auditor-client...

18
1,485
0

brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

... later years of audit firm tenure determines that audit quality is a concave function of audit firm tenure – audit quality is likely to increase with audit firm tenure in earlier years and is likely ... relationship between auditor tenure and audit quality (Chi and Huang 2005; Davis et al. 2009; Boone et al. 2009). They find that both short and long tenure are associated with low audit quality, suggesting ... the relation between auditor tenure and audit quality, and the turning point of audit quality below. 3.2.1 BigN versus Non-BigN Watts and Zimmerman (1981) predict that large audit firms supply...

gul et al - 2013 - do individual auditors affect audit quality - evidence from archival data

... Quality? Evidence from Archival Data ABSTRACT We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze about 800 individual auditors ... of individual auditors in determining audit quality. For example, Chen et al. (2010) perform one of the first analyses of how economic dependence affects audit quality at the individual auditor ... of audit quality, this finding suggests that the documented effects of individual auditors indeed capture differences in audit quality across preprintaccepted manuscript - 5 - individual auditors. ...

kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]

... Mandatory Audit Firm Rotation and Audit Quality: Empirical Evidence from the Korean Audit Market 1. Introduction The Korean Financial Supervisory Services (FSS) has mandated audit firm rotation ... Korea between 2000 and 2007, this study examines the effect of mandatory audit firm rotation on audit hours, audit fees, and audit quality. Since the Korean government mandated audit firm rotation ... the effect of mandatory audit firm rotation on audit hours, audit fees, and audit quality. Since the Korean government mandated audit firm rotation in 2006, (1) audit hours increased, (2) audit...

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]

... Financial Supervisory Services (FSS) in Korea. 1 The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market INTRODUCTION ... Electronic copy available at: http://ssrn.com/abstract=1764343 The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market ... introduction of mandatory audit firm rotation had a much broader impact than the specific instances of mandatory rotation. Keywords: Audit firm rotation, Audit fees, Audit quality, Audit hours...

kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

... (Phone: 85 2-2 76 6-7 046; Fax: 85 2-2 33 0-9 845; E-mail: afjbkim@inet.polyu.edu.hk) 2 Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Jeong-Bon Kim, * Chung-Ki Min and Cheong H. Yi Current Draft June 2004 ... financial reporting. JEL classification: G38; L15; L84 Keywords: Selective Auditor Rotation; Audit Quality; Earnings management 3 Selective Auditor Rotation and Earnings Management: ...

cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]

Xem thêm

Từ khóa: Nghiên cứu sự biến đổi một số cytokin ở bệnh nhân xơ cứng bì hệ thống Báo cáo quy trình mua hàng CT CP Công Nghệ NPV chuyên đề điện xoay chiều theo dạng Nghiên cứu sự hình thành lớp bảo vệ và khả năng chống ăn mòn của thép bền thời tiết trong điều kiện khí hậu nhiệt đới việt nam Một số giải pháp nâng cao chất lượng streaming thích ứng video trên nền giao thức HTTP Nghiên cứu tổ chức chạy tàu hàng cố định theo thời gian trên đường sắt việt nam đề thi thử THPTQG 2019 toán THPT chuyên thái bình lần 2 có lời giải Giáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôit Giáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôit ĐỒ ÁN NGHIÊN CỨU CÔNG NGHỆ KẾT NỐI VÔ TUYẾN CỰ LY XA, CÔNG SUẤT THẤP LPWAN NGHIÊN CỨU CÔNG NGHỆ KẾT NỐI VÔ TUYẾN CỰ LY XA, CÔNG SUẤT THẤP LPWAN SLIDE Tìm hiểu công cụ đánh giá hệ thống đảm bảo an toàn hệ thống thông tin Giáo án Sinh học 11 bài 15: Tiêu hóa ở động vật Giáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vật Giáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vật Giáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vật BÀI HOÀN CHỈNH TỔNG QUAN VỀ MẠNG XÃ HỘI Chiến lược marketing tại ngân hàng Agribank chi nhánh Sài Gòn từ 2013-2015 HIỆU QUẢ CỦA MÔ HÌNH XỬ LÝ BÙN HOẠT TÍNH BẰNG KIỀM QUẢN LÝ VÀ TÁI CHẾ NHỰA Ở HOA KỲ