... cỏnh tay trc bao trong, phn di u nhõn uụi 6 ng mch mch mc trc: Nhỏnh nụng ti mỏu cho v nóo dng qu lờ Nhỏnh sõu ti mỏu cho hnh nhõn thựy hi mó (phớa trc múc hi hi mó), 2/3 di bao trong, ỏm ri mch ... tng huyt ỏp i vi s t iu hũa ca tun hon nóo Trong cỏc trng hp cú t bin huyt ỏp, chn thng s nóo hay bnh lý mch mỏu nóo, h thng iu hũa ny mt kh nng hot ng Trong trng hp ú, vic cung cp mỏu cho nóo ... nóo 1.1.1.1 H ng mch [8], [10], [39], [65]: Nóo c hai h thng ng mch nuụi dng: H thng ng mch cnh trong: phớa trc, cung cp mỏu cho phn ln bỏn cu i nóo H thng ng mch sng - nn: phớa sau, nuụi dng...
... between governance and dividend payout primarily in countries with strong investor protection Higher CLSA scores also predict a stronger negative relationship between dividends and growth opportunities ... first stage Firm IV 1999 is a strong predictor of Board Structure Subindex, as expected Large Regression (7) is the second-stage Board Structure Subindex remains a strong predictor of Tobin's q, ... tunneling; and (iv) links governance to improved, more profit sensitive, capital allocation We so in a strong empirical framework, with firm fixed effects and a good instrument, based on an external legal...
... to learn faster indicates that the Learning Effect at earlier stage of auditor tenure should be stronger compared to that of the Non-BigN auditors On the other hand, DeAngelo (DeAngelo 1981) argues ... estimation errors model, Dechow and Dichev (2002) as modified by McNichols (2002), exhibits the strongest association with the existence and the magnitude of fraud and non-fraud restatements Although ... consequences of the Bonding Effect Therefore, we expect the marginal increase of audit quality should be stronger at earlier years and the marginal decrease of audit quality should be weaker at later years...
... assumption behind the use of such a measure is that the higher the perceived audit quality, the stronger the expected reaction by the market to the earnings released by the firm In particular, ... and lower litigation risk for auditors, which might limit the generalizability of our results to stronger legal environments characterized by a higher risk of litigation for auditors, such as the...
... independent of the direction of accruals Observing the 18 The correlation matrix (see Table 7) indicates strong correlation between our variables of interest To ensure that correlation among the predictors...
... consistent with the expectation that firms with observations with losses in the prior year are strongly motivated to avoid reporting losses In Panel D, we provide descriptive statistics for financial...
... of ABD is clearly a decreasing function of auditor tenure The 90th percentile of ABD has a very strong negative relationship with tenure, while the 10th percentile does not show a systematic relationship ... need to present a more favorable financial picture): the bigger the change in new financing, the stronger the client’s incentives In this case, we have a variable ∆FINANCE and an interactive term...
... users’ perceptions of the effectiveness of mandatory auditor rotation in their experimental studies Strong corporate governance may place constraints on the close ties between client management and ... partner is to rotate back when the mandatory cooling-off period expires, ceteris paribus H2b The stronger the corporate governance, the less likely a previously rotated-off partner is to rotate ... back could arguably be perceived as one form of very close auditor–client ties Companies with stronger corporate governance may thus be less willing to accept a switch back to the rotated-off...
... between governance and dividend payout primarily in countries with strong investor protection Higher CLSA scores also predict a stronger negative relationship between dividends and growth opportunities ... first stage Firm IV 1999 is a strong predictor of Board Structure Subindex, as expected Large Regression (7) is the second-stage Board Structure Subindex remains a strong predictor of Tobin's q, ... tunneling; and (iv) links governance to improved, more profit sensitive, capital allocation We so in a strong empirical framework, with firm fixed effects and a good instrument, based on an external legal...
... thus be expected that any association between audit firm rotation and earnings conservatism is stronger for Big N clients than for non-Big N clients To investigate this, Model (3) is replicated...
... work primarily in research and teaching Most of the authors are based in Australia, which has a strong international reputation in mental health because of its history of service planning and service ... leader and service manager for 15 years before shifting his focus to teaching and research He has strong links and collaborates with mental health researchers in North America, Europe and Asia He...
... about a company such as Amazon.com or Walmart Companies want to be profitable and financially strong to attract investors, so there is a conflict of interest here To provide reliable information,...
... cost accountants effective in the workplace Hallmark Features of Cost Accounting ᭹ Exceptionally strong emphasis on managerial uses of cost information ᭹ Clarity and understandability of the text ... was clearly designed and openly communicated by PBI’s team of management accountants Having a strong sense of integrity Management accountants must never succumb to pressure from managers to...
... general experience enhances earnings quality for private companies in Table In contrast, we find strong evidence that earnings quality increases with audit partner and audit firm tenure Thus, the ... (IncGenExp), enhances earnings quality for public companies in Table In contrast, we find consistent and strong evidence that audit partners’ client-specific experience (PreListPT and PostListPT) enhances ... partner’s pre-client general experience enhances earnings quality In contrast, we find consistent and stronger evidence that the audit partner’s client-specific experience, either accumulated in years...
... partner pre-client experience enhances earnings quality for private companies In addition, we find strong evidence that earnings quality increases with client-specific audit partner and audit firm ... evidence that an audit partner‘s pre-client experience enhances earnings quality In addition, we find strong evidence that client-specific audit partner tenure and audit firm tenure enhance earnings...