age assessment rai et al 2009 2010 willems 2001

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

... for Directors Manager and director fees Form of manager and director fee payment (cash, stock, stock options) Rationale of manager and director fees Information on whether manager and director ... measure of firm's leverage and closeness to debt covenant restrictions High leverage and the implied financial risk should be associated with lower dividend payout as it discourages both paying out ... and Hart (1980) point out that the dividend payouts mitigate agency conflicts by reducing the amount of free cash flow available to managers, who not necessarily act in the best interest of shareholders...

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

Danh mục: Tổng hợp

... factor directly restrains the degree of its earnings management The ratio of total liabilities The Liability Contract to total assets Hypothesis of earnings management The sum of management The Dividend ... percentage of independent directors on board, the more possibility the board can restrains earnings management activities in the company Companies with an independent director percentage higher ... Variable deﬁnitions and calculation 3.2.1 Appraisal of the quality of ﬁnancial reporting In this paper, we used items of earnings management to appraise the quality of accounting earnings information...

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gul et al - 2007 - auditor independence - evidence on the joint effects of auditor tenure and non-audit fees

Danh mục: Tổng hợp

... earnings management should reflect reliable results Discretionary Accruals as a Proxy for Earnings Management Discretionary accruals are commonly used as a proxy for earnings management, and ... desire to limit their losses on the current engagement as a result of the competitive practice of low-balling and to be able to ensure continuity of the engagement Thus, it can be argued that a client ... non-audit services in the early years of an engagement and persuade the auditor not to conduct in-depth analyses which may uncover earnings management It is also possible that the auditor may...

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

Danh mục: Tổng hợp

... Because age is correlated with tenure, we also considered the square of age (AGESQ) as an additional control variable in regressions involving squared tenure The inclusion of both age and age squared ... earnings management following SOX proves to be permanent, then implementation of mandatory rotation to constrain earnings management is unnecessary While we address issues of earnings management, ... management subsequent to the passage of SOX (Bartov and Cohen 2006; Cohen, et al 2007) This change is consistent with either increased audit quality or a decline in managers’ attempts to manage...

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

Danh mục: Tổng hợp

... for Directors Manager and director fees Form of manager and director fee payment (cash, stock, stock options) Rationale of manager and director fees Information on whether manager and director ... measure of firm's leverage and closeness to debt covenant restrictions High leverage and the implied financial risk should be associated with lower dividend payout as it discourages both paying out ... and Hart (1980) point out that the dividend payouts mitigate agency conflicts by reducing the amount of free cash flow available to managers, who not necessarily act in the best interest of shareholders...

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

Danh mục: Tổng hợp

... company Agency theory suggests that outsiders are important monitors of management and providers of relevant expertise central to the eﬀective resolution of agency problems between managers and ... dominated ownership structure means that the classic agency problem stemming from the separation of ownership (shareholders) and control (managers) is rarely observed in Hong Kong However, this ... than transparent shareholding structure, potentially leading to a unique agency conﬂict between owners who are also managers (insiders) and minority shareholders (outsiders) This also means that...

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blouin et al - 2007 - an analysis of forced auditor change - the case of former arthur andersen clients

Danh mục: Tổng hợp

... costs (e.g., costs incurred by the client in a new audit engagement, including increased risk of audit failure) and agency costs (forgone agency beneﬁts stemming from greater auditor independence) ... chose to follow AA Agency Costs Consistent with Jensen and Meckling (1976), we deﬁne agency costs as monitoring expenditures by the principal, bonding expenditures by the agent, and loss in welfare ... experienced by the principal due to the agent not acting in the principal’s best interest Auditing is a means of reducing agency costs through the monitoring of the agent by an independent third-party...

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carrera et al - 2007 - mandatory audit firm rotation in spain - a policy that was never applied [mafr]

Danh mục: Tổng hợp

... minimum to replace the Key Audit Partners of the Engagement Team (including the Engagement Partner) within seven years of appointment to the Engagement Team The replaced Key Audit Partners should ... the development of SMEs – an issue that was common to the agenda of both political parties since early 2001 ´ (Expansiondirecto, March 12, 2001) 20 For instance, the 1985 Spanish Tax Act enabled ... have not been compromised by having their work agendas dictated to or manipulated by the professional accounting ﬁrms and bodies (Mitchell et al., 2001) Regulatory reform is too signiﬁcant an issue...

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lowensohn et al - 2007 - an empirical investigation of auditor rotation requirements

Danh mục: Tổng hợp

... indicating that the council-manager form of government is associated with higher report quality Growth measures the average annual growth in total revenue on a percentage basis for the period 1998-2003 ... one (zero otherwise) if the entity has council manager form of government Growth measures average annual growth in total revenue on a percentage basis for the period 1998-2003 LnRev is the natural ... assess the effects of rotation on audit quality This market has two key advantages for examining rotation The first advantage is that some jurisdictions in Florida require rotation of auditors and...

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

Danh mục: Tổng hợp

... company Agency theory suggests that outsiders are important monitors of management and providers of relevant expertise central to the eﬀective resolution of agency problems between managers and ... dominated ownership structure means that the classic agency problem stemming from the separation of ownership (shareholders) and control (managers) is rarely observed in Hong Kong However, this ... than transparent shareholding structure, potentially leading to a unique agency conﬂict between owners who are also managers (insiders) and minority shareholders (outsiders) This also means that...

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bauer et al - 2007 - the impact of cg on cp - evidence from japan [gmi]

Danh mục: Tổng hợp

... with managerial equity ownership because managerial ownership brings the objectives of shareholders and managers in line with each other Unlike the United States, however, where large managerial ... highest overall rating, with an average of 4.50 There are, however, only three firms in this industry Japanese banks have the lowest governance rating, with an average rating of 2.62 Given the diversity ... table reports the number of firms in each industry sector and the average global overall ratings for each industry sector Averages are computed from the August 2004 evaluation 240 Global Home OR...

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Lagrangian analysis and prediction of coastal and ocean dynamics a griffa, et al , (cambridge, 2007) WW

Danh mục: Kỹ thuật lập trình

... obtained during ascent The advantage is of course that there is no need to deploy and maintain the moored sound sources required for acoustic navigation The disadvantage is that one loses considerable ... error is generally constrained by checking the clock just prior to deployment, and by knowing the scheduled radio transmission times after the float surfaces Since each message received at the satellite ... time we also need to know the average speed of sound In principle one can use acoustical models of the ocean, but in most cases that the author is aware of the average speed of sound is determined...

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evanoff et al (eds.) - international financial instability; global banking and national regulation (2007)

Danh mục: Tài chính doanh nghiệp

... Lawrence R Uhlick 463 Conference Agenda 471 Index 477 b517_Chapter-01.qxd 8/18/2007 12:06 PM Page FA I SPECIAL ADDRESSES b517_Chapter-01.qxd 8/18/2007 12:06 PM Page FA This page intentionally left blank ... 8/21/2007 9:07 AM Page 25 FA Benign Financial Conditions, Asset Management, and Political Risks 25 can only be estimated over a long period, far exceeding the horizon set by the average manager’s incentives, ... such as funding, liquidity management, risk management, internal controls, compliance, credit decision-making, auditing, b517_Chapter-01.qxd 8/18/2007 12:06 PM Page FA Cross-Border Banking Regulation...

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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

... (about 30 nN, left images), high load (about 300 nN, middle images), and again low load (right images) The top images show a schematic setup of the tip–sample system and the images in the middle ... as the friction image — and the right image the bending of the cantilever The lower images (Figure 6.11b) were taken with the fast scan along the y-direction Again, the left image shows the torsion ... lateral force images shown below (b) Lateral force image of a hydrogen-terminated diamond (100) surface (c) Lateral force image of a hydrogen-terminated diamond (111) surface For both images, the scan...

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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

Danh mục: Cao đẳng - Đại học

... the stage he was met by a newly appointed stage-manager who was full of authority "Where are you going?" asked the man "To Mr Hagan's dressing-room." "I'll take the message," said the stage-director ... show?" he asked Charles Frohman: Manager and Man, by Isaac 14 "No," answered the new advance-agent "Don't start in the business until you can be an agent or manager." On August 2, 1872, Gustave ... Charles Frohman: Manager and Man, by Isaac 18 He lost no time in starting With a single grip-sack, which contained his modest wardrobe, the eager boy started on his first railroad journey of...

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abate m., et al. real methods in complex and cr geometry

Danh mục: Vật lý

... stage to H + = {w ∈ C | Im w > 0} The boundary point we are interested in becomes ∞, and the curve γ is now given by γ(t) = i(1 + t)/(1 − t) Furthermore if we denote by K(∞, M ) ⊂ H + the image ... be the image of the closure of ι(X) in C (X) under the quotient map π, and set ¯ ¯ ∂X = X \ π ι(X) It is easy to check that X and ∂X are compact in the ¯ is a homeomorphism with the image quotient ... 1920, Julia [Ju1] identiﬁed the right hypothesis: assuming, without loss of generality, that the image of the bounded holomorphic function is contained in the unit disk then Julia’s assumption is...

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conte r., et al. (eds.) direct and inverse methods in nonlinear evolution equations (lnp632, springer, 2003)(283s)

Danh mục: Vật lý

... to the publisher’s A own LTEX macro package which has been specially designed for this series LNP Homepage (springerlink.com/series/lnp/) On the LNP homepage you will find: −The LNP online archive ... constraint(s) on U by eliminating (S, C) or (a, b, c, d, e) The strategy of resolution is developed in Sect 7.3 The constraints on U reflect the integrability level of the PDE If the only constraint ... d’Alembert equation This will be achieved with two different truncations Although not algebraic in u, the PDE is algebraic in either eu or e−u Equation (168) always possesses the family eu ∼ −(2/α)ϕx...

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radiation and particle detectors [procs., isp course clxxv] - s. bertolucci, et. al., (ios, 2010) ww

Danh mục: Kỹ thuật lập trình

... VARENNA ON LAKE COMO VILLA MONASTERO 20 – 25 July 2009 Radiation and Particle Detectors 2010 AMSTERDAM, OXFORD, TOKIO, WASHINGTON DC Copyright c 2010 by Societ` Italiana di Fisica a All rights ... ultimately increasing the noise in the ﬁnal image The use of non-rigid registrations (NRR) among gated-PET images leads to high-quality, low-noise motion-free PET images An interesting alternative to PET-CT ... to radiation damage; they also show a high sensitivity, low leakage current and a good time resolution [5] In particular, synthetic CVD diamond presents the additional advantage that can be manufactured...

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cognitive approaches to obsessions and compulsions - r. frost, et. al., (pergamon, 2002)

Danh mục: Hóa học - Dầu khí

... TO OBSESSIONS AND COMPULSIONS THEORY, ASSESSMENT AND TREATMENT This Page Intentionally Left Blank COGNITIVE APPROACHES TO OBSESSIONS AND COMPULSIONS THEORY, ASSESSMENT, AND TREATMENT EDITED BY ... conducted, the first (stage two 20 Dana S Thordarson and Roz Shafran OCCWG, 2001) with 101 OCD participants, 374 students and 76 community controls, and the second (stage three, OCCWG, in preparation) ... intrusive thought is appraised as increasing the chances of a bad event happening, then an increased sense of responsibiUty may ensue For example, if a person appraises an intrusive image of his or her...

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Tài liệu Báo cáo " Method of sedimentary basin reconstruction and compilation of lithofacies - paleogeographic maps " pdf

Danh mục: Báo cáo khoa học

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