principal agent analyses and management accounting
encyclopedia of accounting (colin clubb)
... is clear that accounting lies at the heart of capitalism as an economic system To understand capitalism one must understand accounting and to understand accounting one must understand capitalism ... various standards on the accounting for leases that have been issued by the standard setting bodies in the USA, UK, Australia, and New Zealand, and by the International Accounting Standards Committee ... Financial Accounting Standard No 13, ‘ Accounting for leases’’ (SFAS 13); the Australian Statement of Accounting Standard No 17, ‘ Accounting for leases’’ (now titled Approved Accounting Standard...
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Mental Health Policy and Service Guidance Package: QUALITY IMPROVEMENT FOR MENTAL HEALTH potx
... and organizations of people with mental disorders and family members These organizations demand quality and excellence and monitor whether practice and implementation are of a high standard and ... of the Governments of Australia, Finland, Italy, the Netherlands, New Zealand, and Norway, as well as the Eli Lilly and Company Foundation and the Johnson and Johnson Corporate Social Responsibility, ... and authority can result in inconsistent, if not contradictory, standards and requirements It is essential to coordinate and align standards and requirements if these are to promote quality and...
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a comparison of dividend cash flow and earnings approaches to equity valuation
... Feltham, G and Ohlson, J "Valuation and Clean Surplus Accounting for Operating and Financial Activities." Contemporary Accounting Research (Spring 1995), 689-731 Frankel, R and Lee, C "Accounting ... T., and Ohlson, J "Aggregate Accounting Earnings Can Explain Most of Security Returns." Journal of Accounting and Economics (June/September, 1992), 119-142 Edwards, E and Bell, P The Theory and ... cash flow accounting with GAAP accrual accounting is quite narrow and further research might compare alternative accrual accounting systems might promote better techniques and better accounting...
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kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]
... standards and zero otherwise The TDI consists of three subindices: Board, Disclosure and Shareholders The subindex Board measures the structure, procedures and compensation of board and top management ... (ROA) and Tobin’s q are our main explanatory variables The former is included as an accounting measure that is beyond management manipulation and is calculated as the earnings before interest and ... interests, improve supervisory board and management functioning, and raise corporate transparency Additionally, World Bank Report on the Observance of Standards and Codes (2005) highlights that the...
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chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality
... J Krishnan 1999 Accounting accruals and auditor reporting conservatism Contemporary Accounting Research 16 (Spring): 135-165 Geiger, M., and K Raghunandan 2002 Auditor tenure and audit quality ... result in audit failures and auditor litigation, and large accruals are found to be positively associated with subsequent audit failures and auditor litigation (Geiger and Raghunandan 2002; Heninger ... Jiambalvo, and K Subramanyam 1998 The effect of audit quality on earnings management Contemporary Accounting Research 15 (Spring): 1-24 Belsley, D., E Kuh, and R Welsch 1980 Regression and Diagnostics...
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chen et al - 2005 - audit quality and earnings management for taiwan ipo firms
... Financial Accounting Standards and Statements of Auditing Standards are issued by the Financial Accounting Standard Committee and Auditing Standard Committee of the Accounting Research and Development ... information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed investors (e.g Rock, 1986; Beatty and Ritter, 1986), and such information asymmetry ... characterized by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed investors (Rock, 1986; Beatty and Ritter, 1986) Several analytical models...
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chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan
... earnings and cash flows as measures of firm performance: The role of accounting accruals Journal of Accounting and Economics 18 (1): 3-42 Dechow, P., and I D Dichev 2002 The quality of accruals and ... improves with experience See, for example, Mikhail, Walther, and Willis (1997; 2003) and Drake and Myers (2010), and Keskek, Myers, Omer, and Shelley (2010) - 10 - engaging in mock negotiations about ... (e.g., Ederington, Yawitz, and Roberts 1987; Ziebart and Reiter 1992; Pittman and Fortin 2004; Ashbaugh-Skaife, Collins, and LaFond 2006), we include a loss dummy (LOSS) and the interest coverage...
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chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality
... auditor rotations Accounting Today (August 12) Dechow, P 1994 Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals Journal of Accounting and Economics ... timeliness Journal of Accounting and Economics 39 (1): 83-128 Becker, C., M DeFond, J Jiambalvo, and K.R Subramanyam 1998 The effect of audit quality on earnings management Contemporary Accounting Research ... D., L Hail, and C Leuz 2006 The importance of reporting incentives: Earnings management in European private and public firms The Accounting Review 81 (5): 983-1016 Carcello, J V., and A L Nagy...
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hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]
... quality on earnings management, Contemporary Accounting Research 15, 424 Burgstahler, D., and I Dichev, 1997, Earnings management to avoid decreases and losses, Journal of Accounting and Economics ... research on accounting choice, Journal of Accounting and Economics 31, 255-307 Francis, J R., and J Krishnan, 1999, Accounting accruals and auditor reporting conservatism, Contemporary Accounting ... services and earnings management, The Accounting Review 77(Supp), 71-105 Geiger, M and K Raghunandan, 2002, Auditor tenure and audit reporting failures, Auditing: A Journal of Practice and Theory...
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chung - 2004 - selective mandatory auditor rotation and audit quality - an empirical investigation of auditor designation policy in korea [mar]
... “low-balling” and disclosure regulation Journal o f Accounting and Economics 3: 113-127 1981b Auditor size and audit quality Journal o f Accounting and Economics 3: 183-199 Dechow, P 1994 Accounting ... earnings and cash flows as measures o f firm performance: The role of accounting accruals Journal o f Accounting and Economics 18: 3-42 , R Sloan, and A Sweeney 1995 Detecting earnings management ... income-increasing accounting methods Contemporary Accounting Research 9: 411-431 , and 1994 Debt covenant violation and manipulation of accruals Journal o f Accounting and Economics 17...
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lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts
... standard deviation, minimum, median and maximum for continuous variables for the full sample and the Big and non-Big audit sub-samples, as well as t-statistics comparing mean values for Big and ... of auditor and any earnings or forecast management ACKNOWLEDGEMENTS We acknowledge the financial support of the Accounting Foundation within the University of Sydney and the School of Accounting, ... timeliness’, Journal of Accounting and Economics, Vol 39, pp 83–128 Basu, S (1997), ‘The conservatism principle and the asymmetric timeliness of earnings’, Journal of Accounting and Economics, Vol...
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myers et al - 2003 - exploring the term of the auditor-client relationship and the quality of earnings a case for mandatory auditor rotation
... on accounting decisions Journal of Accounting and Economics (April): 85–107 ———, and J A Wahlen 1999 A review of the earnings management literature and it implications for standard setting Accounting ... of Accounting and Economics 32 (July): 115–139 ———, and K R Subramanyam 1998 Auditor changes and discretionary accruals Journal of Accounting and Economics 25 (February): 35–67 Deis, D R., and ... role of accounting accruals Journal of Accounting and Economics 18 (July): 3–42 ———, and D Skinner 2000 Earnings management: Reconciling the views of accounting academics, practitioners, and regulators...
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kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]
... standards and zero otherwise The TDI consists of three subindices: Board, Disclosure and Shareholders The subindex Board measures the structure, procedures and compensation of board and top management ... (ROA) and Tobin’s q are our main explanatory variables The former is included as an accounting measure that is beyond management manipulation and is calculated as the earnings before interest and ... interests, improve supervisory board and management functioning, and raise corporate transparency Additionally, World Bank Report on the Observance of Standards and Codes (2005) highlights that the...
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vafeas - 2005 - audit committees, boards, and the quality of reported earnings
... Contemporary Accounting Research Klein, A 2002 Audit committee, board of director characteristics, and earnings management Journal of Accounting and Economics 33 (3): 375–400 Lang, M., J Raedy, and M ... Warfield, T., J Wild, and K Wild 1995 Managerial ownership, accounting choices, and informativeness of earnings Journal of Accounting and Economics 20 (1): 61–91 Wolfinger, R., and M O’Connell 1993 ... individual firms and over time Also, the model assumes that the firm and time effects are random variables, and that they are uncorrelated with the model’s independent (governance and control) variables...
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tendeloo et al - 2008 - earnings management and audit quality in europe
... resulting in agency conflicts between bankers and owners, and between bankers and management (Vander Bauwhede and Willekens, 2004), which could also create earnings management incentives Typical explanations ... entirely run by owner-managers (Ang et al., 2000) and agency conflicts possibly exist between bankers and owners and bankers and management (Vander Bauwhede and Willekens, 2004) In the absence of market-based ... missing accounting and institutional data In particular, Ireland and Denmark are excluded because Amadeus does not provide data on depreciation and operating income for Irish companies and cash and...
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lin and hwang - 2010 - audit quality, corporate governance, and earnings management
... justification and accounting precision’, Journal of Accounting and Public Policy, Vol 22, pp 175–99 El Mir, A E & Seboui, S (2006), ‘Corporate governance and earnings management and the relationship ... ‘Corporate governance and accounting scandals’, Journal of Law and Economics, Vol 48, pp 371–406 Aier, J K., Comprix, J., Gunlock, M T & Lee, D (2005), ‘The financial expertise of cfos and accounting restatements’, ... Corporate Governance, and Earnings Management: A Meta-Analysis is necessary, through which management is overseen and supervised to reduce the agency costs and align the interests of management with...
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Chapter 17 dividends and dividend policy
... Key Concepts and Skills • Understand dividend types and how they are paid • Understand the issues surrounding dividend policy decisions • Understand the difference between cash and stock dividends ... Repurchase: An Alternative to Cash Dividends • What We Know and Do Not Know about Dividends and Payout Policies • Stock Dividends and Stock Splits 17-3 Cash Dividends • Regular cash dividend ... repurchased with cash on hand, but only if and to the extent the Company holds unrestricted cash in excess of $200 million to ensure that an adequate level of cash and cash equivalents is maintained.”...
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Cash flow volatility and dividend policy
... (1982), Dempsey and Laber (1992), and Wang, Erickson and Gau (1993) The information signaling theory and agency cost theory provide contrasting explanations between dividend payout and future cash ... dividend and total dividend panel regression models, which are based on the model from Bradley, Capozza and Seguin (1998) and the concept of excess dividend equation proposed by in Lu and Shen ... Spieler Thanks for the invaluable comments, help and experience in the research work To my dear parents and fiancé Thanks for your love, understanding and care i Table of Contents Page Acknowledge……………………………………………………………...
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Relationship between ownership concentration and dividend policy evidence from listed companies in HOSE
... investors, and the ownership structure is divided to two main structures: concentrated and dispersed According to T X T Nguyen (2010) and Ullah, Fida and Khan (2012), the number of large-block owners and ... Agency theory In 1976, Jensen and Meckling developed the agency theory which describes the conflict of interests between agents (managers) and the principals (shareholders and other stakeholders) They ... Correlation 45 4.2.2 Pooled OLS and Random Effect Model (REM) 48 4.2.3 Model (1) and Model (2) with Pooled OLS analysis 52 4.2.4 Model (3) and Model (4) with REM 52 4.2.5...
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World Bank Lending and the Quality of Economic Policy
... studies corroborating this conclusion include Bird and Rowlands (2001), Butkiewicz and Yanikkaya (2005), Easterly (2005) and Agostino (2008) Bird and Rowlands (2001) investigate whether World Bank policy ... Protection and Labor 11 Policies and Institutions for Environmental Sustainability • D Public Sector Management and Institutions 12 Property Rights and Rule-based Governance 13 Quality of Budgetary and ... Patricia Geli and the seminar participants at the 2013 LAGV conference for useful comments and suggestions Lodewijk is also indebted to the Institute of Development Policy and Management (IOB) and the...
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- finance accounting and management personal statement
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- accounting objectives nature and scope of financial accounting cost accounting and management accounting management accounting and managerial decisions management accountant s position role and responsibilities mea
- 2008 cost and management accounting himalaya publishing house mumbai
- kế toán tài chính và kế toán quản trị financial and management accounting
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