an examination of core earnings and special items pp 501 531

ghosh and moon - 2005 - auditor tenure and audit quality [mar]

... Journal of Accounting and Economics 18: 3-42 DeFond, M., and J Jiambalvo 1994 Debt covenant violation and manipulation of accruals Journal of Accounting and Economics 17: 145-176 , and K R Subramanyam ... Auditor changes and discretionary accruals Journal of Accounting and Economics 25: 35-67 -, and M Hung 2003 An empirical analysis of analysts' cash flow forecasts Journal of Accounting and Economics ... two-digitSIC codes between40 and 49 or between60 and 63, and otherwise0; andAnalystsis the number analystsprovidingannualearningsforecasts of The reported coefficientsare the averageof yearlycoefficientsfrom...

SECURITIES AND EXCHANGE COMMISSION: Staff Accounting Bulletin No. 104 pptx

Danh mục: Kế toán - Kiểm toán

... substance of the transaction is that of a consignment or a financing Such arrangements require a careful analysis of the facts and circumstances of the transaction, as well as an understanding of ... realizable and being earned) are usually met by the time product or merchandise is delivered or services are rendered to customers, and revenues from manufacturing and selling activities and gains and ... purchaser separate and independent of the registrant's performance of the other elements of the arrangement Therefore, in the absence of the registrant's continuing involvement under the arrangement,...

Tài liệu Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand doc

Danh mục: Kế toán - Kiểm toán

... Philippines, and Taiwan, and declining for Indonesia and Thailand and mixed for Malaysia Similarly, the incremental explanatory power of BVPS is increasing for Korea, the Philippines, and Taiwan, ... Indonesia and Thailand, and mixed for Malaysia For the incremental explanatory power of residual earnings, results show increases in the Philippines, Taiwan, and Thailand, decreases for Korea, and ... Collins et al (1997) and King and Langli (1998), we examine changes across time in the explanatory power of book value and residual earnings The incremental explanatory power of BVPS and REPS differ...

Mental Accounting and Consumer Choice: Evidence from Commodity Price Shocks pot

Danh mục: Kế toán - Kiểm toán

... choice of orange juice and milk brands We ﬁnd that poorer households buy less expensive brands of orange juice and milk, but that gasoline prices exert a weak (and statistically insigniﬁcant) positive ... three octane levels—regular, midgrade, and premium—which differ in price and perceived quality When global supply and demand conditions cause an increase in the price of oil, the prices of all ... 10(3): 185-204 Anderson, Simon P., André de Palma and Jacques-François Thisse 1992 Discrete Choice Theory of Product Differentiation Cambridge, MA: MIT Press Anderson, Soren, Ryan Kellogg and James...

Working PaPer SerieS no 1272 / DeCeMBer 2010: THe iMPaCT of PuBliC guaranTeeS on Bank riSk Taking eviDenCe froM a naTural exPeriMenT pptx

Danh mục: Ngân hàng - Tín dụng

... (1977): An Analytic Derivation of the Cost of Deposit Insurance and Loan Guarantees: An Application of Modern Option Pricing Theory,” Journal of Banking and Finance, 1, – 11 Puri, M., J Rocholl, and ... Vesala, and G Vulpes (2006): “Equity and Bond Market Signals as Leading Indicators of Bank Fragility,” Journal of Money, Credit and Banking, 38, 399 – 428 Hackethal, A (2004): “German Banks and Banking ... Dependence and Heteroskedasticity in Financial Data,” Journal of Financial and Quantitative Analysis, 24, 333 – 355 Goetz, M (2010): “Bank Organization, Market Structure and Risk Taking: Theory and...

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WORKING PAPER SERIES NO. 303 / FEBRUARY 2004: FISCAL POLICY EVENTS AND INTEREST RATE SWAP SPREADS: EVIDENCE FROM THE EU pdf

Danh mục: Ngân hàng - Tín dụng

... bound and the role of the exchange rate for monetary policy in Japan” by G Coenen and V Wieland, March 2003 219 “Extra-euro area manufacturing import prices and exchange rate pass-through” by B Anderton, ... “Aggregation and euro area Phillips curves” by S Fabiani and J Morgan, February 2003 214 “On the selection of forecasting models” by A Inoue and L Kilian, February 2003 215 “Budget institutions and fiscal ... launch an excessive deficit procedure and would write a report on Germany Both, the early warning to France and the excessive deficit procedure for Germany were discussed in the Economic and Financial...

The effect of economic and accounting variables on capital structure empirical evidence from iranian companies

Danh mục: Kinh tế - Quản lý

... GDP, inflation and exchange rates and capital structure in a sample of companies in Germany, France, Italy and UK They believe that favorable and unfavorable economic conditions of country have ... Structure, and Firm Performance", Journal Of Financial And Strategic Decisions No.3, PP 23-36 Miguel, A and Peinado, C 2004 "Optimal Capital Structure, Endogenous Bankruptcy, and the Term Structure of ... financing The company can increase their market shares price through reducing financing costs and it may lead to enhance the total value of the company (Harris and Raviv, 2002) Modigliani and Miller...

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

Danh mục: Kinh tế

... 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...

apostolou and nanopoulos - 2009 - voluntary accounting disclosure and cg - evidence from greek listed firms

Danh mục: Tổng hợp

...

Environmental regulation and economic competitiveness: Evidence from the textile industry in Vietnam

Danh mục: Công nghệ - Môi trường

... Quality Standards (or Ambient Environment Standard), (2) Effluent Standards; and (3) Supporting Standards (testing, sampling standards etc) Most of supporting standards are adapted from those of International ... High concentrations of BOD and COD can severely disturb natural ecology For instance, it can kill certain types of plants, lead to the growth of different plants on land and thereby lead to starvation ... standards are applied voluntarily by industrial firms; some are set mandatory by MoNRE So far, of 360 environmental standards, one third is made mandatory including parameters of solid waste and...

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

Danh mục: Báo cáo khoa học

... grinder The elimination of dusts, carbonate and sulfur film were made with HCl and HNO3 and ultrasonic tank within one hour Fig Petro-structural sketch map of Con Voi range and sample location 1- ... range composed of predominantly paragneissic, partly mylonitic and migmatitic rocks Inside the range intercalated several of mafic and ultramafic bodies or boudinages which were crystallized and ... filaments and measurements were performed in a Re double filament configuration La Jolla standard was performed during the course of measurement The error of standard was not in excess of 0.003% and...

Tài liệu Human-induced changes in US biogenic volatile organic compound emissions: evidence from long-term forest inventory data ppt

Danh mục: Tự động hóa

... random sample of points was located on aerial photographs and was classified by land cover and forest type In the second phase, a random subsample of the photo points was selected from each of ... located on the ground, and established as a field plot For each field plot, a number of variables were recorded, including current land use, previous land use, stand age, and plantation vs natural ... i at time t, and f and s are empirical coefficients The values of f and s were taken from Ter-Mikaelian & Korzukhin (1997), which gives several values of f and s for 65 NorthAmerican species (several...

Tài liệu Informational eﬃciency of loans versus bonds: Evidence from secondary market prices pptx

Danh mục: Ngân hàng - Tín dụng

... standard deviation of daily returns during the same period DIFF COVENANT SCORE is the covenant score of a loan minus the covenant score of a bond, where covenant score is defined as the sum of ... (1987), Lummer and McConnell (1989), and Billett, Flannery, and Garfinkel (1995)) Specifically, in previous empirical literature testing the specialness of banks and the monitoring role of loans, the ... evidence on the uniqueness of bank loans, e.g., James (1987), Lummer and McConnell (1989), and Billett, Flannery and Garfinkel (1995).3 We argue that the bank advantages and incentives to monitor...

Tài liệu TAX EVASION ACROSS INDUSTRIES: SOFT CREDIT EVIDENCE FROM GREECE doc

Danh mục: Ngân hàng - Tín dụng

... purpose of the loan, the requested and approved amounts and durations, the debt outstanding at this bank, and the total debt outstanding elsewhere Demographic data are marital status and number of ... use, human capital, access to …nance, and overall market and customer base Banerjee and Du‡ (2005) and Restuccia o and Rogerson (2008) discuss and Hseih and Klenow (2009) test the output di¤erential ... Lopez-de-Silanes and Andrei Shleifer, 2012 "Human Capital and Regional Development." Working Paper Glaeser, Edward, Jose Scheinkman, and Andrei Shleifer, 2003 "The Injustice of Inequality." Journal of...

Tài liệu Dissecting the Eect of Credit Supply on Trade: Evidence from Matched Credit-Export Data pdf

Danh mục: Ngân hàng - Tín dụng

... sectors and countries, as recently emphasized in Alessandria, Kaboski and Midrigan (2010), Bems, Johnson and Yi (2010), Eaton, Kortum, Neiman and Romalis (2010), Levchenko, Lewis and Tesar (2010), and ... collapse of Bearn Stearns 12 The exposed banks are Citibank, Continental, HSBC, and MiBanco Not exposed banks are Credito, Comercio, Financiero, Interamericano, Interbank, Santander, Trabajo, and ... Ashcraft (2005), Ashcraft (2006), Gan (2007), Khwaja and Mian (2008), Paravisini (2008), Chava and Purnanandam (2011), Iyer and Peydro (2010), and Schnabl (2010) tendence of Tax Administration, or SUNAT)...

Tài liệu FOREIGN BANK ENTRY AND BUSINESS VOLATILITY: EVIDENCE FROM U.S. STATES AND OTHER COUNTRIES docx

Danh mục: Ngân hàng - Tín dụng

... Ireland Singapore Lithuania Italy Taiwan (China) Poland Japan Thailand Romania Luxembourg Vietnam Russia Netherlands Slovak Republic Norway Slovenia Portugal Turkey Spain Ukraine Sweden Switzerland ... 2003 “More on Finance and Growth: More Finance, More Growth?” Federal Reserve Bank of St Louis Review 85(4): 31-46 Morgan, D P., B Rime, and P E Strahan, 2003, "Bank Integration and State Business ... Iyigun, and Owen (2002) find that GDP volatility and financial development are negatively related 10 financial depth), the average bank capital-asset ratio (a measure of bank financial strength), and...

Tài liệu Are private banks more efficient than public banks? Evidence from Russia ppt

Danh mục: Ngân hàng - Tín dụng

... panels A and B we apply the production approach, in panels C and D the intermediation approach Panels A and C identify public banks by ownership, while panels B and D identify public banks by ... efficiency and early-privatized banks are more efficient than laterprivatized banks Kraft, Hofler and Payne (2006) study the Croatian banking system and find that new private and privatized banks are ... Journal of Banking and Finance, 29, pp 31–53 Bonin, J P., Hasan, I., Wachtel, P (2005b) ‘Privatization matters: Bank Efficiency in Transition Countries’, Journal of Banking and Finance, 29, pp 2155–2178...

Tài liệu Quantitative Easing and Bank Lending: Evidence from Japan ppt

Danh mục: Ngân hàng - Tín dụng

... Regional banks seem to have higher loan growth than other types of banks during most of the QEP period 14 Table A1 Total loans and bank assets in Japan by bank type Bank Type Loans and bills ... increasing the liquidity of banks so that they expanded their supply of loans and thus making credit more available to bank-dependent borrowers (Bernanke and Blinder, 1992, Kashyap and Stein, 2000) There ... in our analysis is constructed as the sum of “cash and due from banks” and “call loans” under “Assets” on banks’ balance sheets Due from banks include both banks’ reserves at the BOJ and banks’...

Tài liệu Interactions Between Workers and the Technology of Production: Evidence from Professional Baseball doc

Danh mục: Tự động hóa

... Zimmermann (2003), Katz, Kling and Liebman, (2001); Edin, Fredriksson and Aslund (2003); Oreopoulos (2003); Jacob (2004); Weinberg, Reagan and Yankow (2004), Gould, Lavy and Paserman (2004a and ... Study of Labor (IZA) in Bonn is a local and virtual international research center and a place of communication between science, politics and business IZA is an independent nonprofit company supported ... by Ichino and Maggi (2000) and Mas and Moretti (2006) Ichino and Maggi (2000) examine shirking behavior within a large banking ﬁrm, and show that a worker’s shirking behavior signiﬁcantly responds...

Monetary Policy Surprises and Interest Rates: Evidence from the Fed Funds Futures Market doc

Danh mục: Ngân hàng - Tín dụng

... include Evans and Marshall (1998) and Mehra (1996) In an effort to model the discrete nature of target rate changes, Demiralp and Jorda (1999) examined the response of interest rates using an autoregressive ... between Fed actions and long-term interest rates appears much looser and more variable.” These studies did not distinguish between anticipated and unanticipated actions, however, and it turns out ... timing of changes in the Fed funds target, and an ordered probit to predict the size of the change These methods can be cumbersome, however, and there is some debate as to the reliability of VAR-based...

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