... classifications of these industries. The rate of cases of default in this group (19.5
percent of the bonds and 26.3 percent of the firms) is greater than that of the sample (9.0 percent
of the bonds and ... (SIC) of the Sample
The table describes the one digit standardized industrial classification of the issuers of all bonds in the
sample and the...
... N-
gram Weighting: Reducing Training Data Mismatch in
Cross-Domain Language Model Estimation. In Pro-
ceedings of the Conference on Empirical Methods in
Natural Language Processing, pages 829–838.
Dietrich ... Computational Linguistics
An Empirical Investigation of Discounting
in Cross-Domain Language Models
Greg Durrett and Dan Klein
Computer Science Division
Un...
...
considers
joint
actions
as decomposable into in-
dependent Influence-on-Speaker / Hearer dimensions.
4Space
constraints prevent discussion
of segments.
326
An Empirical Investigation of Proposals ... 1.2 When the antecedent of a
Commit
is an
AD+O
and indeterminate, the intervening dialogue
renders the solution size determinate.
In 6 out of the 7 indeterminate a...
...
taken from the
€500 banknote.
THE IMPACT OF HIGH AND GROWING
GOVERNMENT DEBT
ON ECONOMIC GROWTH
AN EMPIRICAL INVESTIGATION
FOR THE EURO AREA
1
by Cristina Checherita
2
and Philipp Rother
3
Mathias ... review
9
3 Empirical model, data and results
12
3.1 Direct impact of public debt on growth
12
3.2 Channels for the impact of...
... Bank of Taiwan; (2) Bank of Taiwan; (3) Bank of Overseas Chinese; (4)
Bank of Sinopac Company Ltd.; (5) Bowa Bank; (6) Cathay United Bank; (7) Chang Hwa Commercial Bank; (8) Chaio
Tung Bank; ... developing an effective credit review process to measure the credit risk of bank
loans, including secured and unsecured loans, for 28 banks in Taiwan. The cr...
... cited.
Letter to the Editor
An epidemiological investigation of leukemia
incidence between 2003 and 2007 in Nanjing,
China
Bao-An Chen*
1,14
, Zhi-Hu Huang
1,14
, Xiao-Ping Zhang
1,14
, Jian Ou-Yang
2,14
, ... age distribution of leukemia in Nanjing using the leukemia database of the city.
Results: The average yearly incidence rate of leukemia was 3.68/1...
... three
Board characteristics and quality of fi nancial reporting 387
regression equations to explore the correlation between board composition and
the quality of financial reporting.
2.1 Board ... between board characteristics and the
quality of financial reporting by means of theoretical analysis and empirical
testing. We then proceeded to probe...
... 621
THE ACCOUNTING REVIEW
Vol. 82, No. 3
2007
pp. 621–650
An Analysis of Forced Auditor Change:
The Case of Former Arthur
Andersen Clients
Jennifer Blouin
University of Pennsylvania
Barbara ... we utilize the actual residual value rather than the decile rank.
An Analysis of Forced Auditor Change 629
The Accounting Review, May 2007
Our final...
... EVIDENCE ON THE JOINT EFFECTS OF
AUDITOR TENURE AND NON-AUDIT FEES
Abstract
This study examines whether the impact of non-audit fees on auditor independence is
contingent on auditor tenure. ... earlier, we use the log of audit fees, the log of non-audit fees, the log
of total fees and the ratio of non-audit fees to to...
... permission.
ABSTRACT
Chung, Hyeesoo Hyun. Ph.D., Purdue University, August 2004. Selective Mandatory
Auditor Rotation and Audit Quality: An Empirical Investigation of Auditor Designation
Policy in Korea. ... o f the mandatory auditor rotation debate, including evidence supporting and
opposing this policy measure. I also describe the auditor design...
... KING; and R. SCHWARTZ. An Experimental Investigation of
Retention and Rotation Requirements. ” Journal of Accounting Research 39 (2001):
9 3-1 17.
EVANS, J. H., and J. M. PATTON. “Signaling and ... years or less; a
value of -1 to non-rotators with auditor tenure of seven years or more; and a value of zero
to all other entities. Based on the experimental results of...