astegiano et al 2006 bruzzese et al 2006 del piano et al 2006 doron et al 2005

gompers et al - 2003 - corporate governance and equity prices [cgi-g-index]

... equals zero PRICE—Price at the end of month t Ϫ Q—The market value of assets divided by the book value of assets (Compustat item 6), where the market value of assets is computed as book value ... from the table The calculation of G and the subindices is described in Section II Q is the ratio of the market value of assets to the book value of assets: the market value is calculated as the ... the VW returns (Democracy minus Dictatorship) are economically large in all cases and, second, the EW abnormal returns are usually about two-thirds of the VW abnormal returns Most of the return...

xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee

Danh mục: Tổng hợp

... 1994 mean 1996 mean Minimum Non-discretionary current Discretionary current Non-discretionary total Discretionary total Book value of assets Sales Market value of equity Maximum Mean Standard ... directors B Xie et al / Journal of Corporate Finance (2003) 295–316 307 Finally, we show that the log of book value to total assets, the log of sales, and the log of the market value of equity ... discretionary current accruals y Significant at 0.10 or better * Significant at 0.05 or better ** Significant at 0.01 or better *** Significant at 0.001 or better Book value of total assets Log sales...

daily et al - 2003 - corporate governance decades of dialogue and data

Danh mục: Tổng hợp

... research (Dalton et al. , 2003; Dalton et al. , 1998; Lane et al. , 1998) Moreover, agency theory is not informative with regard to directors' resource, service, and strategy roles Here, theoretical perspectives ... Vishny 1997) July Two meta-analyses provide some context and illustrate the general state of corporate governance research relying on agency theory (Dalton et al 2003; Dalton et al. , 1998) While agency ... boards of directors are widely believed to result in improved firm financial performance, whether measured as accounting returns or market returns (see, for example, Dalton et al. , 1998, for an overview)...

engel et al - 2003 - ceo turnover and properties of accounting information

Danh mục: Tổng hợp

... Engel et al / Journal of Accounting and Economics 36 (2003) 197–226 203 reﬂected in current changes in market value Third, changes in market value reﬂect not just current value creation, but also ... market returns is current managerial value creation (that is, no noise) If R2 ¼ 1; then earnings and returns are completely equivalent as measures of managerial performance For the more realistic ... be determinants of their weights in making CEO retention decisions ARTICLE IN PRESS 202 E Engel et al / Journal of Accounting and Economics 36 (2003) 197–226 A key challenge for empirical researchers,...

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

Danh mục: Tổng hợp

... change in net sales revenue (Compustat 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 The Accounting ... accruals (Becker et al 1998; Francis et al 1999; Francis and Krishnan 1999), we include Auditor Type Finally, we include Industry because the types of accruals vary by industry (Barth et al 2001) ... plant, and equipment—net (Compustat annual data item 8) We scale all variables by average total assets Empirical Results Table 1, Panel A provides descriptive statistics for all ﬁrms in our sample...

gompers et al - 2003 - corporate governance and equity prices [cgi-g-index]

Danh mục: Tổng hợp

TT02 2006 hướng dẫn QD270 2005 về hoạt động quản lý và sử dụng nguồn vốn tiền gửi

Danh mục: Tài liệu khác

... điện cung cấp cho khách hàng loại hình dịch vụ theo qui định Điều Quyết định số 270 /2005/ QĐ-TTg ngày 31/10 /2005 Thủ tướng Chính phủ, gồm: - Dịch vụ toán; - Dịch vụ chuyển tiền mặt kiều hối; - ... QUỸ HỖ TRỢ PHÁT TRIỂN (NGÂN HÀNG CHÍNH SÁCH XÃ HỘI) Số: /HĐ - Căn Quyết định số 270 /2005/ QĐ-TTg ngày 31/10 /2005 Thủ tướng Chính phủ việc tổ chức huy động, quản lý sử dụng nguồn vốn tiền gửi tiết ... động cho Quỹ Hỗ trợ phát triển (Ngân hàng Chính sách xã hội) vay theo Quyết định số 270 /2005/ QĐ-TTg ngày 31/10 /2005 Thủ tướng Chính phủ Điều 1: Trong năm……, Tổng công ty Bưu - Viễn thông Việt Nam...

transmission line matrix (tlm) in computational mechanics - d. de cogan, et al., (crc, 2006) ww

Danh mục: Kỹ thuật lập trình

... both analytical and numerical analysis of magnetic ﬁelds and forces, his research interests include novel numerical modeling methods and applications, especially in acoustics, mechanical-acoustic ... time-delay for signals travelling between points in the electrical network The distribution of mesh points in the modeled space provides the spatial discretization of the problem while the time delays ... rules are determined by the laws of electromagnetics All numerical techniques involve discretization In most traditional approaches the physics is first modeled as a differential or integral equation,...

color atlas of histopathology of the cervix uteri 2nd ed - c. dallenbach - hellweg, et al., (springer, 2006)

Danh mục: Hóa học - Dầu khí

... nuclei are occasionally also present in upper epithelial layers of severe reactive and inflammatory change (al- Saleh et al 1995; Bulten et al 1996; Kruse et al 2001; Pirog et al 2002) The expression ... (Cameron et al 2002; Negri et al 2003; Ishikawa et al 2003; Murphy et al 2004) ACIS is positive for CEA, in contrast to CEA-negative microglandular hyperplasia, tubal metaplasia or endometriosis ... monoclonal antibodies, refer to the historical literature (Moll et al 1982, 1983; Czernobilsky et al 1984; Makin et al 1984; Tsutsumi et al 1984; Levy et al 1988) Reasons for Use The reasons for...

contact dermatitis 4th ed - p. frosch, et al., (springer, 2006)

Danh mục: Hóa học - Dầu khí

... Dermatology University Hospital 205 02 Malmử Sweden Frick, Malin Department of Occupational Dermatology General Hospital 214 01 Malmử Sweden Frosch, Peter J (e-mail: peter.frosch@klinikumdo.de) ... Bjửrkner, Bert Dept Occupational Dermatology General Hospital 214 01 Malmử Sweden Alanko, Kristiina (e-mail: Kristiina.Alanko@ttl.fi) Finnish Institute of Occupational Health Topeliuksenkatu 41 aA ... Amsterdam The Netherlands Bruze, Magnus (e-mail: magnus.bruze@derm.mas.lu.se) Department of Occupational and Environmental Dermatology University Hospital Malmử 205 02 Malmử Sweden Coenraads, Pieter-Jan...

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stuber et al., das allgemeine gleichbehandlungsgesetz in der betrieblichen praxis (2006)

Danh mục: Internet Marketing

... sich ziehen und als deren Kehrseite Sie als ArbeitgeberIn eine ganze Reihe von Pflichten treffen 1.2 Die sechs Gleichbehandlungsmerkmale Das Gesetz beinhaltet insgesamt sechs Merkmale auf Grund ... Fall der Nichtbeachtung der Vorgaben eintreten Auch sollten Sie allen Beschäftigten eine Beschwerdemöglichkeit anbieten, die unabhängig von Vorgesetzten etwaige Vorwürfe prüft und gegebenenfalls ... gehalten und ist nun, gewissermaßen durch die Hintertür, für alle Arbeitgeber als Folge des AGG verpflichtend geworden Personalprozesse und Kundenkontakte müssen benachteiligungsfrei gestaltet...

benkel et al - 2006 - the assassination between corporate governance and earning management

Danh mục: Tổng hợp

... that board smallness was associated with higher market evaluations as well as higher returns on assets, sales over assets, and return on sales (ROS) Since, there is not clear empirical evidence, ... must “reflect all material correcting adjustments” that have been identified by the auditors Each annual and quarterly financial report must disclose all material off-balance sheet transactions ... that affects competition is competition law Although the goals, approach and scope of competition law vary between countries, the primary goal is to maintain and encourage competition and to prevent...

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

Danh mục: Tổng hợp

... 8.61 8.77 Firm age All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big ... value of 10 Dollar value of assets immediately after the IPO is completed Dollar value of funds raised in the IPO Total liabilities/total assets The number of subsidiaries the IPO firm has Net ... sample of 179 Australian industrial IPOs with a matched earnings forecast between January 1991 and June 1998 192 P J Lee et al Int J Audit 10: 183–199 (2006) © 2006 The Author(s) Journal compilation...

jennings et al - 2006 - strong corporate governance and audit firm rotation- effects on judges' independence perceptions and litigation judgments

Danh mục: Tổng hợp

... bias in decision evaluation Journal of Personality and Social Psychology 54 (4): 569–579 Bertelsen, K L 1998 From specialized courts to specialized juries: Calling for professional juries in complex ... auditors appear to be more independent (e.g., Arel et al 2005; Brody and Moscove 1998; Kemp et al 1983; Ramsey 2001; Winters 1978; Wolf et al 1999) Threats to auditor independence are not new; ... 2000, 2001; Lowe et al 2002; Brandon and Mueller 2006) or judges (e.g., Lowe and Reckers 1994; Jennings et al 1998; Jennings et al 1993; Anderson et al 1997) What are the advantages of using each...

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

Danh mục: Tổng hợp

... – 297; TA – total assets; ln TA – the natural logarithm of total assets; Ln DTA – the natural logarithm of squared changes in total assets; SQ ln BVE – the square root of natural logarithm of ... natural logarithm of BVE ½ lnðBEÞ 2; The natural logarithm of the client’s assets [ln TA] The natural logarithm of squared changes in of total assets ½lnðDTAÞ2 ; MVE [ln MVE] The natural logarithm ... selected on the basis of an iterative algorithm Furthermore, the maximum-likelihood method has also the advantage of asymptotic normality (Hudaib and Cooke, 2005) Model has the dependent variable as...

raiborn et al - 2006 - should auditor rotation be mandatory

Danh mục: Tổng hợp

... year Wall Street Journal, p C3 Weil, J (2004b, December 23) Fannie’s dismissal of KPMG shows dwindling choices among Big Four Wall Street Journal, p C1 Weymann, E., Raiborn, C., & Schorg, C (2003, ... partings are always from small companies (O’Sullivan, 2004b) As in all analytical decisions, client analysis should include both quantitative measures, such as profitability, and qualitative measures, ... on Financial Services Retrieved December 23, 2004, from http://www.gao.gov/ atext/d04216.txt Healey, T (2004, March 12) The best safeguard against financial scandal Financial Times Retrieved March...

[cg-sr] aguilera et al - 2006 - corporate governance and social responsibility - uk and us

Danh mục: Tổng hợp

... market as of 31 December 2003 (Mallin et al. , 2005, 535), and close to 60 per cent of the US equity market in 2003 (Binay, 2005, 127) As a result, institutional investors have the potential to ... institutional investors, the conventional model’s sharp contrast between the shareholder dispersion in the Anglo-American world and block shareholding in Continental Europe is overstated (Mallin et al. , ... companies (Mallin et al. , 2005) Section of the Combined Code (2003) establishes principles applicable to institutional investors, including that “[i]nstitutional shareholders should enter into a dialogue...

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 ... among consumers 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 Fig (a) Health inferences based on FOP...

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 ... 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) ... especially relevant to friction on an atomic scale, and finally try to explain these experiments in a more theoretical section 6.2 Instrumentation An SFM (Binnig et al. , 1986) and an SFFM (Mate et al. ,...

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astegiano et al 2006 bruzzese et al 2006 del piano et al 2006 doron et al 2005 gibson et al 2005 tuohy et al 2003