evidence from management earnings forecasts
lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts
... that earnings management occurs in response to the prior disclosure of an earnings target The incentives for such earnings management and their role in determining the extent of earnings management ... accuracy of management earnings forecasts: An evaluation of the impact of auditing’, Contemporary Accounting Research, Vol 15, pp 167–95 McNicholls, M (2001), ‘Research design issues in earnings management ... provide optimistic forecasts elected not to so after the introduction of the audit requirements Using a sample of Canadian IPOs from 1983–87, Davidson & Neu (1993) show that earnings forecasts reviewed...
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Comparison of cosmetic earnings management for the developed markets and emerging markets some empirical evidence from the united states and taiwan
... emerging market? 2.2 Benford's law and earnings management The earnings management issue has become a concern throughout the world (Islam et al., 2011) Earnings management is the managerial use of ... model effective in detecting earnings management? Evidence from a developing economy Int J Econ Finance (2), 116–125 Jackson, S., Pitman, M., 2001 Auditors and earnings management CPA J 71 (7), 39–44 ... regulations in preventing earnings management Literature review 2.1 Corporate governance mechanism and earnings management The occurrence of the agency problem results from the separation of ownership...
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kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea
... L84 Keywords: Selective Auditor Rotation; Audit Quality; Earnings management Selective Auditor Rotation and Earnings Management: Evidence from Korea I INTRODUCTION Since 1991, the regulatory authority ... when examining the issue of earnings management in a general context, income-decreasing earnings management is inherently less interesting than income-increasing earnings management Third, previous ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory authority designates external auditors...
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Management ownership structure, audit quality and impairment of assets--evidence from China
... ("2001 Accounting and the Standards") provide opportunities to management of listed companies to manage earnings To reduce firm's earnings management behaviors, Chinese regulators attempt to tighten ... from further loss, the shares will be suspended from trading and the company will be delisted from the stock exchange By labeling the firms with "ST" or "PT", companies with poor quality of management ... motivated to "manage" earnings by incentives such as management compensation plans, debt covenants, import relief negotiations, management buyouts, and proxy contests In China, reported earnings play...
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liu and liu - 2008 - auditor switching, earnings manipulation and auditor independence - evidence from a-share listed companies in china
... over listed companies’ earnings management behaviors and specific methods adopted by listed companies for earning manipulation, thus contributing to the literature of earnings management studies ... for earnings management of listed companies In view of the rigidity of supervising regulation, the best strategy for listed companies to manipulate their earnings is to make the level of earnings ... profit-making companies and loss-suffering companies to prevent the former from increasing earnings and the latter from reducing earnings This research has at least two limitations: first, a hidden...
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yazawa - 2014 - does long audit partner tenure decrease earnings quality - evidence from japan [mapr]
... Decrease Earnings Quality? Evidence from Japan Abstract: This study examines the relationship between audit partner tenure and audit quality by using data on 7,567 Japanese listed companies from ... data used in this paper are publicly available from the sources identified herein Does Long Audit Partner Tenure Decrease Earnings Quality? Evidence from Japan Introduction In many countries around ... Accounting Association Monograph No Nelson, M., and J Elliott, 2002 Evidence from Auditors about Managers’ and Auditors’ Earnings Management Decisions The Accounting Review 77: 175-202 Rogers, W...
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Environmental regulation and economic competitiveness: Evidence from the textile industry in Vietnam
... firms face ecological requirements from foreign buyers they import ecologically qualified raw material from more advanced textile countries rather than choose from domestic textile producers However, ... mechanism and the top-down appointment of corporate management (from VINATEX and Ministry of Industry) exercise little pressure on the top management of state-owned companies Moreover, their ... characteristics and drivers of changes, which can be measured by product life cycle management score, environmental management systems and environmental R&D (see Fig Conceptual Framework, p.264) Environmental...
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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
... amphibolitic facies conditions which corresponded to the temperature and pressure varying from 550oC to 780oC and from 3kbar to 7kbar respectively [2] Systematically radiochronological studies of the ... Southeast Asia In North of Vietnam, it extended for over 200km from Lao Cai to Viet Tri in NW-SE direction while its width varied only from 10 to 20km Actually, this range is bounded in the north ... orientated in NW-SE direction with the plunge varied from to 20o All kinematic indicators indicated predominantly sinistral shear sense at various scale from regional to thin section one Tectonic setting...
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Tài liệu Human-induced changes in US biogenic volatile organic compound emissions: evidence from long-term forest inventory data ppt
... each tree Total plot crown area From Eqn (2), but normalized to 1.0 haÀ1 where Eqn (2) predicts 41.0 haÀ1 Always normalized to 1.0 haÀ1 From Eqn (6), unrestricted From Eqn (6), but limited to 6.0 ... at the first survey time, calculated from model B2 with the observed data from the first survey time, and the emissions at the second survey time, calculated from model B2 with alternative time-2 ... was caused by a loss of several pine species from natural forests (from harvesting and succession, Fig 4), and by loss of slash pine (Pinus elliotii) from pine plantations The increase in monoterpene...
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Tài liệu Informational efficiency of loans versus bonds: Evidence from secondary market prices pptx
... another bond price dataset from Datastream for a subset of bonds, containing 91,760 bond-day observations spanning 248 bonds.9 We received the loan defaults data from Portfolio Management Data (PMD), ... dataset The loan defaults dataset consists of loan defaults from the institutional loans market We received this data from Portfolio Management Data (PMD), a business unit of Standard & Poors ... Leveraged Loan Index from the Standard & Poor’s, the Lehman Brothers U.S Corporate Intermediate Bond Index from the Datastream, and the NYSE/AMEX/NASDAQ Value-weighted Index from the Center for...
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Tài liệu TAX EVASION ACROSS INDUSTRIES: SOFT CREDIT EVIDENCE FROM GREECE doc
... approach to estimate true income from bank data is based on a causal relationship that individuals must have income (or ‡ ows from wealth) to service debt We start from bank credit decision models: ... Braguinsky, Serguey , Sergey Mityakov, and Andrey Liscovich, 2010 "Direct Estimation of Hidden Earnings: Evidence From Administrative Data." Working Paper Cagan, Phillip, 1958 "The Demand for Currency ... and Undeclared Earnings in OECD Countries." German Economic Review, Vol 11 (2), pp 109-149 Feldman, Naomi E., and Joel Slemrod, 2007 "Estimating Tax Noncompliance with Evidence from Unaudited...
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Tài liệu Dissecting the E ect of Credit Supply on Trade: Evidence from Matched Credit-Export Data pdf
... Effect of Bank Distress: Evidence from the 2007-2008 Financial Crisis’ Cetorelli, Nicola, and Linda Goldberg (2010) ‘Global Banks and International Shock Transmission: Evidence from the Crisis.’ NBER ... (2005) ‘Are Banks Really Special? New Evidence from the FDIC-Induced Failure of Healthy Banks.’ The American Economic Review 95(5), 1712–1730 (2006) ‘New Evidence on the Lending Channel.’ Journal ... Evidence from a Natural Experiment.’ 1147 Iyer, Rajkamal, Samuel Lopes, Jose-Luis Peydro, and Antoinette Schoar (2010) ‘Interbank Liquidity Crunch and the Firm Credit Crunch: Evidence from the...
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Tài liệu FOREIGN BANK ENTRY AND BUSINESS VOLATILITY: EVIDENCE FROM U.S. STATES AND OTHER COUNTRIES docx
... Finance-Growth Nexus: Evidence from Bank Branch Deregulation.” Quarterly Journal of Economics 111(3): 639– 70 ——— 1998 “Entry Restrictions, Industry Evolution, and Dynamic Efficiency: Evidence from Commercial ... the United States, banks from other states were long viewed as foreign, and most states strictly forbid entry by banks from other states until the mid-1970s Even banks from other cities within ... can sort out integration stemming from endogenous forces—such as banks’ appetite to enter new states when the incumbent banks are weak from integration stemming from policy changes We also have...
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Tài liệu Are private banks more efficient than public banks? Evidence from Russia ppt
... efficient than public banks? Evidence from Russia ISBN 978-952-462-897-6 ISSN 1456-5889 (online) This paper can be downloaded without charge from http://www.bof.fi/bofit or from the Social Science ... more efficient than public banks? Evidence from Russia Alexei Karas, Koen Schoors and Laurent Weill Are private banks more efficient than public banks? Evidence from Russia Tiivistelmä Tutkimme ... banks? Evidence from Russia In table 7, we repeat the estimations with all possible controls of panel A in table In annex A.2 we show the reproduced estimations with the size-matched datasets from...
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Tài liệu Quantitative Easing and Bank Lending: Evidence from Japan ppt
... deposit growth from time t-2 to t-1; ∆log(Depositi,t-2): log deposit growth from time t-3 to t-2; ∆log(Loani,t-1): log loan growth from time t-2 to t-1; ∆log(Depositi,t-2): log loan growth from time ... Baseline regression Our bank-level data are available from September 2000 to March 2009 and are taken from semi-annual balance sheet reports obtained from the Japanese Bankers Association (See Appendix ... liquidity ratio increased 1.6 percentage points, from 5.2 percent in March 2001 to 6.8 percent in March 2004, the addition to loan growth resulting from the higher liquidity is estimated to have...
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Tài liệu Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand doc
... proxy for future expected residual earnings Residual earnings are estimated by subtracting an estimate of normal (expected) earnings from reported earnings Expected earnings is the product of the ... value and earnings together ranges from 20 to 38 percent for Germany, from 48 to 78 percent for France, and from 14 to 42 percent for the UK They not examine incremental explanatory power Evidence ... Empirical specification of the residual earnings model requires estimates of book value, residual earnings, and the horizon for residual earnings For residual earnings estimated to terminate at time...
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Tài liệu Evidence-based Management of Acute Musculoskeletal Pain ppt
... this work Evidence- based Management of Acute Musculoskeletal Pain: A Guide for Clinicians • Introduction Table 1.1: Levels of Evidence LEVEL OF EVIDENCE* STUDY DESIGN I Evidence obtained from a ... Table 4.1: Management Plan: Key Message MANAGEMENT PLAN: KEY MESSAGE EVIDENCE LEVEL MANAGEMENT PLAN Develop a Management Plan It is recommended that the clinician and patient develop a management ... the Evidence: Assessment and Application of Scientific Evidence NHMRC: Canberra Evidence- based Management of Acute Musculoskeletal Pain: A Guide for Clinicians 2.1 Principles of Acute Pain Management...
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Tài liệu Interactions Between Workers and the Technology of Production: Evidence from Professional Baseball doc
... may be available directly from the author IZA Discussion Paper No 3096 October 2007 ABSTRACT Interactions Between Workers and the Technology of Production: Evidence from Professional Baseball* ... interactions could result from fully rational (income maximizing) considerations without relying on behavioral responses Indeed, the remainder of the paper presents evidence from professional baseball ... Economic Success of Immigrants — Evidence from a Natural Experiment,” Quarterly Journal of Economics, CXVIII (2003), 329-357 [4] Falk, Armin, and Andrea Ichino, “Clean Evidence on Peer Effects,” Working...
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- a minimalist approach to scrambling evidence from persian
- a minimalist approach to scrambling evidence from persian pdf
- analyst coverage and the cost of raising equity capital evidence from underpricing of seasoned equity offerings
- strategic decisionmaking in small and mediumsized enterprises evidence from australia
- current trends in the global tourism industry evidence from the united states
- what drives the implementation of diversity management programs evidence from public organizations
- the reach and impact of child support grants evidence from kwazulunatal
- relationship between stock return trading volume and volatility evidence from pakistan stock market
- customer based brand equity evidence from the hotel industry
- how to connect to remote sql server 2008 database from management studio
- percent supporting evidence from recent cohort studies
- financial repression policies and evidence from real interest rates
- evidence from running waters
- inhomogeneous evidence from the chondrites
- 112 74 the following amounts were rescinded from dhs unobligated balances 97 046 from management and administration and 78 764 from ipis the amount of 27 4 million is rescinded from
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