và et al 2006 the effect of total plasma exchange on fulminant hepatic failure

bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management

... accruals is estimated with the modified Jones ( 1991 ) cross-sectional model (DeFond and Jiambalvo 1994 ; Francis et al 1999 ; Becker et al 1998 ) This requires the estimation of a cross-sectional regression ... obtained by ranking the remaining firms on their Abnormal Accruals Abnormal Accruals is the abnormal component of total accruals estimated with the Jones crosssectional model (see Equation (1)) respectively ... Committee on the Financial Aspects of Corporate Governance London, U.K.: Gee Cahan, S 1992 The effect of antitrust investigations on discretionary accruals: A refined test of the political cost hypothesis...

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gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

Danh mục: Tổng hợp

... dependent on the quality of these models Therefore, the empirical tests in the paper have to be interpreted as joint tests of the quality of the set of economic determinants, the functional form of ... discretionary and non-discretionary accruals and that the apportionment cannot be observed, our measure estimates discretionary accruals Following Dechow et al ( 1995 ), we calculate total accruals ... (Jones 1991 ), that is, we use the cash flow Jones model (Kasznik 1999 ) These models are both based on the assumption that the model indicates non-discretionary accruals They assume non-discretionary...

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]

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... firms; otherwise the natural logarithm of total assets measured in Korean Won total assets measured in Korean won‘000 total assets measured in US$ the percentage of foreign-based sales the percentage ... measure the discretionary portion of accruals, we first estimate the predicted nondiscretionary accruals by using the crosssectional model of the performance-matched modified Jones model, and then ... audit quality for Postreg_Long when alternative discretionary accruals are used 14 In additional unreported analysis we included an interaction effect of LAH*Postreg_Long in the regression of audit...

ferris et al - 2009 - the effect of crosslisting on corporate governance - a review

Danh mục: Tổng hợp

... base of institutional clients who can serve as effective monitors of the ﬁrm Auditors, especially the use of one of the major auditing houses, can also provide reputational monitoring of the crosslisted ... simultaneous investigation of the kinds of legal protection provided to investors and the quality of the enforcement of those protections Inclusion of judicial quality and the rigor of the enforcement ... exchange, the ﬁrm can improve the quality of its own governance The predictions of LaPorta et al ( 1997 ; 1998 ; 1999 ; 2000; 2002) regarding the governance effects of country legal regime are validated...

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

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... performance of the company On the contrary, the position of the Chairman is usually a part-time position and the main duties are to ensure the effectiveness of the board and the evaluation of the performance ... Shareholder Wealth”, Strategic Management Journal, Vol 18, No 6, pp 499- 507 Yermack, D (1 996 ) , “Higher Market Valuation of Companies with a Small Board of Directors”, Journal of Financial Economics, Vol ... impact the overall level of competition in the economy The 2003 Transition report states ‘[t]he classification system is a stylized reflection of the judgment of the EBRD’s Office of the Chief Economist.’...

chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan

Danh mục: Tổng hợp

... determining the effect of long tenure In later work, Chen et al (2008) use the absolute value of discretionary accruals and signed discretionary accruals to proxy for earnings quality They find ... they not consider the absolute value of discretionary accruals nor they examine positive and negative discretionary accruals separately, which Myers et al (2003) reveal to be important for determining ... are traded on the Taiwan Stock Exchange Corporation or on the GreTai Securities Market, which are analogous to the New York Stock Exchange and National Association of Securities Dealers Automated...

chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality

Danh mục: Tổng hợp

... from the bond market Journal of Accounting Research 42 (Supplement): 755-793 Mikhail, M B., B R Walther, and R H Willis 2003 The effect of experience on security analyst underreaction Journal of ... t+1;19 ROA = return on assets in year t; LEV = financial leverage, measured as the ratio of total liabilities to total assets in year t; Tangible = ratio of tangible assets to total assets, where ... We also include Growth to control for the effect of growth in net sales on a company‘s accruals, CFO to control for the negative relation between accruals and cash from operations (Dechow 1994 ),...

bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality

Danh mục: Tổng hợp

... Auditor Rotation; Professional Skepticism; Audit Quality; Game Theory I INTRODUCTION We test whether the effects of auditor rotation on audit quality depend upon the mental frame (Hanson 2011) with ... The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality ABSTRACT We examine whether the effect of mandatory auditor rotation on audit quality ... conditions and in the dishonesty frame conditions will sum to (not sum to) more than 100% in the no-rotation (rotation) conditions Consistent with the theory, within the no-rotation conditions,...

alhazaimeh et al - 2014 - the impact of cg and ownership structre on voluntary disclosure in annual reports among listed jordanian companies

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... conducts a test on residuals to show whether there is no serial correlation among the transformed error terms Third, to test the validity of extra moment’s conditions on the system GMM, the difference ... and the alignment of interests between management and the shareholders in minimizing the agency conflict Ownership structure is also considered one of the factors that affect the quality of the ... 2006) These financial reports include information that may help in recognizing the financial position of the company, reflect the operation, structural and financial picture of the corporations...

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

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... cut-off point these stocks account for about 35% of the return of the portfolio) These firms had poor performances in the latter part of the sample and have a large impact on the total return of ... focus only on the last rating.3 This construction of relative ratings contrasts the use of absolute ratings (e.g., Gompers et al. , 2003) As a robustness check, we also conduct our analysis on the ... continue to evaluate the performance of the value weighted portfolios The addition of market returns does not affect the performance of any good–bad strategy and is merely done to normalize the...

barth et al (eds.) - the savings and loan crisis; lessons from a regulatory failure (2004)

Danh mục: Tài chính doanh nghiệp

... acquittals or in the reversal of convictions on appeal Indeed, most sanctions were reversed in the obscurity of the federal appellate courts, which concluded that the government had abused the judicial ... numerical values of the capital trip-wires for supervisory sanctions are set by the regulators, not by legislation Only the value of the minimum FDICIA requires the Inspector General of the Federal regulatory ... have appeared in American Behavioral Scientist, Journal of Quantitative Criminology, Journal of Contemporary Criminal Justice, The Justice Professional, and The American Sociologist Nolan’s professional...

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 BVE; ... market value of equity (Ln DMVE), the change in total assets (Ln DTA), the interactive effects of length of tenure before the ﬁrst switching (TENU*B1.SWI) and the interactive effects of length of ... be close in one way or another regardless of the number of years in of ce, there is little the profession can with regard to this matter (Dunn, 1 996 ) In other words, the profession does not object...

Báo cáo hóa học: " Transcriptional responses in the adaptation to ischaemia-reperfusion injury: a study of the effect of ischaemic preconditioning in total knee arthroplasty patients" docx

Danh mục: Hóa học - Dầu khí

... compared The analysis of gene expression patterns at the onset of surgery allowed for the identification of changes resulting from the precondition- Murphy et al Journal of Translational Medicine ... Murphy et al. , Transcriptional responses in the adaptation to ischaemia-reperfusion injury: a study of the effect of ischaemic preconditioning in total knee arthroplasty patients Journal of Translational ... standard practice for total knee arthroplasty in our institution already involves the application of a tourniquet for the duration of the operation In this study, ischaemic preconditioning was induced...

Báo cáo hóa học: " The Effect of Single, Binary and Ternary Anions of Chloride, Carbonate and Phosphate on the Release of 2,4-Dichlorophenoxyacetate Intercalated into the Zn–Al-layered Double Hydroxide Nanohybrid" pot

Danh mục: Hóa học - Dầu khí

... interlayer of Zn Al- LDH, and the degree of competition between the anions to replace the 2,4-D anion play a role in determining the t1/2 values Nanoscale Res Lett (2009) 4:1351–1357 Conclusions Pure ... as anion exchange of a precursor LDH, direct synthesis by co-precipitation, rehydration of a calcined LDH precursor and thermal reaction [21] One of the beneﬁcial agents that can be intercalated ... understanding of the role of controlled release behavior of 2,4-D on the latex output from the rubber tree could lead to the application of 2,4-D in the form of slow release formulation It is hoped that the...

benston et al - following the money; the enron failure and the state of the corporate disclosure (2003)

Danh mục: Tài chính doanh nghiệp

... estimates of the present values of assets before their purchase, these estimates need only indicate that the present value of net cash ﬂows exceeds the cost of the asset Furthermore, this analysis (called ... that the value of stock options depends on the past variation in the price of the underlying stock, the length of the option term, and the interest rate Each of these variables is readily determined ... veriﬁed, although the formula is based on a number of assumptions.30 Opponents of stock option expensing argue that the Black-Sholes valuation method can misstate the true value of options because the...

blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients

Danh mục: Tổng hợp

... ACCRUAL is performance matched discretionary accruals per the modified Jones [ 1991 ] model scaled by ending total assets LEVERAGE equals total debt divided by total assets BLOCK is equal to one ... ACCRUAL is performance matched discretionary accruals per the modified Jones [ 1991 ] model scaled by ending total assets LEVERAGE equals total debt divided by total assets BLOCK is equal to one ... than the closest competitor, and otherwise SIZE is the natural logarithm of total assets (data6) TRANSPARENCY is the descending rank of the absolute value of the residual from a cross sectional...

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

Danh mục: Tổng hợp

... regression of annual returns on annual earnings (#18), and changes in annual earnings, both scaled by total assets (#6) and SIZE; TotalSales Segmenti COMPLEX ϭ N LN Segmenti TotalSales iϭ1 where TotalSales ... Compustat; SIZE ϭ natural logarithm of total assets (data6); TRANSPARENCY ϭ descending rank of the absolute value of the residual from a cross-sectional regression of annual returns on ROA, changes ... percentage of independent directors, total number of directors, and whether the Chairman of the Board is also an employee of the company When added to the models in Tables and 4, none of the additional...

cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]

Danh mục: Tổng hợp

... the value of the relationship with the client, the value of all other contracts and the value of a potential contract Following the author’s reasoning, limiting the time horizons of the engagement ... Audit quality 11 15 Audit costs 0 1 2 Audit market competition 0 1 2 Capital market reaction 0 3 Total 16 24 30 Total 24 Note: The total of the empirical studies (24) is different from the total shown ... gain is balanced by the loss of the new clients at the end of the maximum allowed period Conclusions The matter of the market competition is analysed in two studies Both conclude against the mandatory...

kilgore et al - 2011 - the relative importance of audit quality attributes

Danh mục: Tổng hợp

... Carcello et al ( 1992 ), Sutton ( 1993 ), Beattie and Fearnley ( 1995 ), Moizer ( 1995 ), Behn et al ( 1997 ), Warming-Rasmussen and Jensen ( 1998 ), Behn et al ( 1999 ), Chang and Monroe (2001) and Duff (2004) These ... prominent role in the effective allocation of economic resources (Coffee 2001; Monroe and Tan 1997 ; Wallman 1 996 ) The ﬁndings of this study have implications at an international level As previously ... the theoretical and empirical literature The concept of product quality in the economics-based literature, summarised in Davidson and Monroe ( 1999 ), contends that goods and/or services are considered...

THE EFFECT OF EDUCATION ON ECONOMIC master sciences po fr

Danh mục: Thạc sĩ - Cao học

... 2 ALFREDO ALARCON YANEZ Literature Review 2.1 The Return to Education: Theoretical Approach 2.1.1 Estimating the Private Return to Schooling: The Mincer model The study of the social and ... fact of considering only one of the channels in the regression (either the change, which given the MASTER THESIS: THE EFFECT OF EDUCATION ON ECONOMIC GROWTH negative correlation, would lead to ... misspecification problems regarding specially the definition of human capital In order to measure the impact of this misspecification, the authors analyze two specifications for the regression of economic...

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và et al 2006 the effect of total plasma exchange on fulminant hepatic failure journal of clinical apheresis vol 21 pp 96 99