jenkins d s and velury u 2008 does auditor tenure influence the reporting of

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

... measuresare computedusing time-seriesincomeper sharenumbers, adjust SSince Persistenceand Volatility to for stock-splitsand stock dividendsthat occur subsequent the end of a given periodusing the ... presents the regression results of the association between debt ratings and auditortenure .The first column in Table presentsthe results of estimatingthe reduced model using the full sample Consistentwith ... brand name reputations and industry specialization Journal of Accounting and Economics 20 : 29 7- 322 Davis, L R., B Soo, and G Trompeter 20 02 Auditor tenure, auditor independence and earnings management...

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

Danh mục: Kế toán - Kiểm toán

... believes the accounting policy chosen for these costs should be disclosed and applied consistently Question Facts: Assume the same facts as in Question above Question: What is the staff 's view of the ... (emphasis added) 22 Whether the buyer has the expected risk of loss in the event of a decline in the market value of goods; Whether the seller 's custodial risks are insurable and insured; Whether ... facts and circumstances of the transaction, as well as an understanding of the rights and obligations of the parties, and the seller 's customary business practices in such arrangements The staff...

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

... homogeneous and the effects of different business cycles in the six countries will be reduced This should allow a better focus on the effects of accounting differences Table shows the countries and number ... reviews related research and this is followed by the section discussing accounting differences in the six Asian countries This is followed by the description of the sample and development the study ... characteristics for the six countries IAS was the primary basis for accounting standards in Indonesia, Malaysia, and Thailand (although Thailand has also been influenced by US GAAP) US GAAP, on the other...

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

Danh mục: Kế toán - Kiểm toán

... obtain annual measures for 20 06, 20 07, and 20 08 of the mean adjusted gross income reported to the IRS (Mian and Suﬁ 20 09) For estimation we use a subsample comprised of purchases by households that ... categories include a universal product code (UPC) for each item purchased Our data include 91 orange juice UPCs and 129 milk UPCs purchased during the sample period We exclude small-format and single-serving ... Amos and Daniel Kahneman 1981 The framing of decisions and the psychology of choice Science 21 1(4481): 453-458 United States Census 20 09 Statistical Abstract of the United States 20 09 Accessed...

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

... interest rate spread We next discuss the results of a series of additional tests to illustrate the robustness of our findings One, using savings bank group fixed effects leaves the results qualitatively ... savings bank bonds yield spreads to changes in yield spreads of the bonds issued by the control group of banks We use yield spread data of traded unsecured debt around the final removal decision ... after the law suit was filed in April 20 00 and stopped after the law suit was decided in July 20 01 We thus perform a robustness check with the years 20 00 and 20 01 dropped The number of observations...

53
1,444
0

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

... is organised as follows Section selects and discusses the relevant fiscal policy events of 20 02 Section addresses the measurement of default risk and examines the stylised facts of some of the ... Germany 27 Nov Commission issues a Communication addressing some of the criticisms and implementation problems of the SGP 12 Feb 20 Jun 26 Jun Jul Strengthening of the credibility of the SGP Discussion ... proposed fiscal events Section presents the parametric analysis and discusses the several results Section concludes the paper Fiscal policy events in 20 02 In 20 02 the SGP was put to a test Due...

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

Danh mục: Kinh tế - Quản lý

... future researches are discussed Literature Review 2. 1 Prior Studies Capital structure is a combination of debt and equity of companies This structure includes long-term debt, preferred stock and common ... Keifman, 20 02) Gross Domestic Product (GDP) is the total monetary value of goods and services produced in a given year using the factors of production owned by citizens of a country Based on literature ... Payable Dividend SHTD: Short-term Debt Ratio LTD: Long-term Debt Ratio Seemingly unrelated regression equations are used in this study One of the advantages of this method is that in cases such as...

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

Danh mục: Kinh tế

... 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 permission Reproduced with permission of the copyright owner Further reproduction...

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

... Environment Standard), (2) Effluent Standards; and (3) Supporting Standards (testing, sampling standards etc) Most of supporting standards are adapted from those of International Organization for Standardization ... compromise their competitiveness, regardless of ownership Nevertheless, the suggestion that Porter hypothesis should be tested on case basis is supported by the results and further research could be ... The respondents themselves did not clearly understand some concepts in the questions Some questions were beyond their knowledge, authority and field of expertise and so the answers were much of...

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

... 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 0.05% for 143Nd/144Nd and 147Sm/144Nd ... grown up In many cases, silimanites and garnets suffered from a brittle deformation to produce boudinage structure The space between boudinages was also filled up by the muscovite, biotite and chlorite ... paragenesis indicated a left 71 lateral motion The secondary minerals crystallized within the pressure shadow of the main minerals of the first paragenesis also indicated a sinistral shears The rotation...

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

... Carolina and Georgia (SC and GA), and the deep south (defined here as Alabama, Arkansas, Louisiana, and Mississippi) As Fig shows, in both cases the rapid increases in isoprene emissions were caused ... selected from each of the classes, 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 ... models Model C3 is particularly unrealistic because it assumes that in all stands, the canopy is perfectly filled and the LAI is 6.0: it was included here as a bounding case to test the robustness...

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

Danh mục: Ngân hàng - Tín dụng

... (Z-stat 4.68).16 For robustness purposes, we also examined the event study results for hypotheses H1 and H2 using ﬁve other CAR measures: (a) unadjusted, (b) mean-adjusted, (c) market-adjusted, ... loans Section describes our data and sample selection Section presents our test hypotheses Section summarizes our empirical results and Section concludes The growth of the loan sales market Understanding ... question 5.1 .2. 2 Discussion of the results The multivariate regression results are presented in Panel A in Tables and Table Panel A tests hypothesis H1, and Table Panel A tests hypothesis H2...

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

Danh mục: Ngân hàng - Tín dụng

... chose business executives who selected to be in a masters program because such individuals would be experienced in in‡ ows and out‡ ows of industries and the accounting thereof The participants ... expenses goes towards buying intermediate goods or services as inputs" Columns and report the results from Questions 2: "How often the output is used by clients as intermediate good" Columns and report ... observables and o¤ering soft credit We discussed this process of adaptation with a number of banks across southern Europe and learned that adaptation is a prevalent and long-established process Banks use...

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

Danh mục: Ngân hàng - Tín dụng

... the results in Table suggest that our instrument satisfies the exclusion restriction and it correctly identifies the effect of credit supply shocks to the firms during the 20 08 crisis 4.4 Reduced ... sectors are food products (coffee, asparagus, and fish) and textiles In the time series, Peruvian exports grew steadily during the decade leading to the crisis, and suffered a sharp drop in 20 08 Figure ... foreign owned banks, are 17.7% and 2. 2% of assets, respectively Thus, HSBC is classified as exposed and Santander as not exposed The fraction of loans to exporting firms by exposed and non-exposed commercial...

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

Danh mục: Ngân hàng - Tín dụng

... Bank of Chile disseminates economic research conducted by Central Bank staff or third parties under the sponsorship of the Bank The purpose of the series is to contribute to the discussion of relevant ... elapsed since this regulatory change The sample includes the District of Columbia but not South Dakota or Delaware; the latter two states are dropped because their banking systems are dominated ... Goods and Monetary Policy Trade-Offs in a Small Open Economy Claudio Soto Junio 20 03 DTBC -21 3 Do Free Trade Agreements Enhance the Transmission of Shocks Across Countries? César Calderón Junio 20 03...

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

Danh mục: Ngân hàng - Tín dụng

... deposits in banks' production process The classical production approach treats deposits and loans as outputs, and labor and physical capital as inputs The intermediation approach first used by Sealey ... lending and deposits The results not change if instead households or firms are the excluded category 22 BOFIT- Institute for Economies in Transition Bank of Finland BOFIT Discussion Papers 3/ 20 08 ... Diagnosing Dutch disease: Does Russia have the symptoms? Iikka Korhonen and Tuuli Juurikkala: Equilibrium exchange rates in oil-dependent countries Balázs Égert and Carol S Leonard: Dutch disease scare...

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

Danh mục: Ngân hàng - Tín dụng

... same period .2 This result suggests that even as banks increased their holdings of deposits at the BOJ, they reduced their holdings of other liquid assets This suggestion is supported by data from ... http://www.zenginkyo.or.jp/en/stats/year2_01/index.html The liquid assets variable used in our analysis is constructed as the sum of “cash and due from banks” and “call loans” under “Assets” on banks’ balance sheets Due ... banks include both banks’ reserves at the BOJ and banks’ deposits with other banks The JBA data does not distinguish between deposits held at the BOJ and deposits held with other banks Other...

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

Danh mục: Tự động hóa

... Log Salary 0.0 02 (0.001) 0.064 (0.063) Division Dummies Yes Yes Yes Yes Yes Yes Yes Yes Tenure Dummies Yes Yes Yes Yes Yes Yes Yes Yes Year Dummies Yes Yes Yes Yes Yes Yes Yes Yes Individual ... 1985 -20 03, so the sample is smaller than the other columns, but the results are similar to what is found without including salary in the regressions Therefore, the results appear to be robust to the ... column (3) includes the performance measures of both the batters and pitchers as explanatory variables, and the results are essentially unchanged Thus, the results are robust to estimating the...

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

Danh mục: Ngân hàng - Tín dụng

... the Fed funds futures data The results provide further evidence supporting the Cook-Hahn and Rudebusch ﬁndings: an unexpected change in the funds rate today has virtually the same effect on the ... futures rates to measure the true surprise And as discussed above, using the scaled-up difference between the funds rate and the previous month s futures rate will exaggerate any forward premium, ... futures rate on the last day of month s , understates the “true” surprise, measured in terms of month-end rates. 12 The shift to a monthly frequency makes it hard to use successive days’ futures...

Xem thêm

Tìm thêm: xác định các mục tiêu của chương trình xác định các nguyên tắc biên soạn khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn khảo sát chương trình đào tạo của các đơn vị đào tạo tại nhật bản khảo sát chương trình đào tạo gắn với các giáo trình cụ thể tiến hành xây dựng chương trình đào tạo dành cho đối tượng không chuyên ngữ tại việt nam điều tra đối với đối tượng giảng viên và đối tượng quản lí điều tra với đối tượng sinh viên học tiếng nhật không chuyên ngữ1 khảo sát thực tế giảng dạy tiếng nhật không chuyên ngữ tại việt nam khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu nội dung cụ thể cho từng kĩ năng ở từng cấp độ xác định mức độ đáp ứng về văn hoá và chuyên môn trong ct hệ số công suất cosp fi p2 đặc tuyến hiệu suất h fi p2 đặc tuyến mômen quay m fi p2 đặc tuyến tốc độ rôto n fi p2 động cơ điện không đồng bộ một pha từ bảng 3 1 ta thấy ngoài hai thành phần chủ yếu và chiếm tỷ lệ cao nhất là tinh bột và cacbonhydrat trong hạt gạo tẻ còn chứa đường cellulose hemicellulose chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008 chỉ tiêu chất lượng 9 tr 25

jenkins d s and velury u 2008 does auditor tenure influence the reporting of conservative earnings journal of accounting and public policy 27 2 pp 115 132