review vol 81 no 3 may 2006 pp 501 748

ghosh and moon - 2005 - auditor tenure and audit quality [mar]

... (a) (P 13) (12) (p, + 32 ) ( 133 ) -0.169 (-0.84) 0.076 (0.54) -0.0 93 (-1. 03) -0.1 83 (-6 .33 )*** (34 ) (p3 + 34 ) ( 135 ) E*FirmAge (36 )/AE*FirmAge (7,) + ( 136 137 ) E*Big4 (P8)/AE*Big4 (39 ) + ( 138 139 ) E*Growth ... 0.0 03 (1 .30 ) 0.011 (2.84)*** + (13P 14) (Ps) 0.004 (5.99)*** Included 0.0 03 (5 .37 )*** Included 3, 044-4,122 0.145-0 .32 2 2,897 -3, 8 03 0.154-0 .32 7 (P31) 0.415 (5.06)*** 0 .39 3 (5.09)*** ( 132 ) 0 .37 9 (3. 99)*** ... (127) -0. 032 (-0.79) -0.0 23 Volatility Beta Size Leverage Regulation 0 .30 9 0 .37 2 -0 .37 5 0.407 -0.207 0 .32 9 0 .37 3 -0 .37 1 0 .39 6 -0.205 YearlyObservations AdjustedR2 (128) (129) ( 130 ) (P31) (P32) 2,019-2, 637 ...

SECURITIES AND EXCHANGE COMMISSION: Staff Accounting Bulletin No. 104 pptx

Danh mục: Kế toán - Kiểm toán

... conformed and included in Topic 13. A .3( f) Question 3; accordingly, Topic 13. A .3( f) Question reflects the guidance formerly located in footnote 29 x Topic 13. A .3( f) Question (formerly Question ... Paragraphs 26 -33 of SOP 97-2 discuss how to apply the fixed or determinable fee criterion in software transactions The staff believes that the guidance in paragraphs 26 and 30 -33 is appropriate ... BULLETIN NO 104 [Note: The text of SAB 104 will not appear in the Code of Federal Regulations.] The staff hereby revises Topic 13 of the Staff Accounting Bulletin Series as follows: Topic 13. A.1...

Tài liệu Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand doc

Danh mục: Kế toán - Kiểm toán

... after months 1 ,31 1 1 ,31 0 1 ,31 0 1 ,31 0 1 ,31 0 1 ,31 0 277 151 159 147 135 137 2 53 133 150 133 1 23 122 066 0 43 033 036 032 037 211 108 126 111 1 03 100 0 23 018 009 014 012 015 Panel D: Philippines Price ... 0. 63 1.17 (10.90) (7 .38 ) (8.80) (6.54) (3. 98) (3. 32) b1BV 2.49 6.08 5.66 0.86 3. 07 3. 41 3. 82 (6.57) (3. 82) (8.82) (1.78) (3. 53) (3. 99) b2REPS 30 8 559 564 419 33 2 266 434 Rb,r 0.90 1.16 1 .32 0.99 ... REPS 1 ,31 1 ROE 1 ,31 1 5th Percentile Median 95th Percentile 556 36 1 43 À 474 0. 03 2, 236 1 ,37 4 154 À 52 0.14 6,500 4 ,39 4 765 180 0 .30 34 ,972 31 ,37 5 4 ,32 4 3, 334 0.14 8,002 6,282 À 979 À 3, 291 À...

Mental Accounting and Consumer Choice: Evidence from Commodity Price Shocks pot

Danh mục: Kế toán - Kiểm toán

... zipcode-year 39 Table 3: Model of gasoline grade choice Dependent variable: Choice of gasoline grade (1) (2) (3) (4) 0. 430 6 (0. 031 4) 0.02 93 (0.0008) 0. 432 7 (0. 030 5) 0.0127 (0.0005) 0.4 132 (0. 033 5) 0.0297 ... American Economic Review 90 (3) : 571-5 83 Lawson, Robert and Lauren Raymer 2006 Testing the Alchian-Allen Theorem: A study of consumer behavior in the gasoline market Economics Bulletin 4 (35 ): 1-6 30 Lewis, ... behavior Review of Economics and Statistics 86 (1): 2 53- 269 Taylor, John B 2009 The ﬁnancial crisis and the policy responses: An empirical analysis of what went wrong Critical Review, 21(2 -3) : 34 1 -36 4...

Working PaPer SerieS no 1272 / DeCeMBer 2010: THe iMPaCT of PuBliC guaranTeeS on Bank riSk Taking eviDenCe froM a naTural exPeriMenT pptx

Danh mục: Ngân hàng - Tín dụng

... 2.00 0.88 0.00 25.00 0.58 0.96 2.84 50p 3. 38 0 .501 5. 93 16 .37 4.00 1. 03 0.00 27.59 3. 64 1.17 3. 28 75p 6.11 2.064 17.17 39 .16 4.00 1 .36 1.00 39 . 93 9. 93 1. 83 4 .37 95p This table shows descriptive statistics ... index Indebtedness Risk-free interest rate 230 ,562 230 ,562 230 ,562 230 ,562 230 ,562 230 ,562 230 ,562 230 ,562 230 ,562 230 ,562 230 ,562 N 2.49 0. 530 6.68 15 .31 2.54 0.90 0.24 25.24 1.00 1.04 2.95 Mean ... 0.0 13* ** -0.295*** -0.0 03 -0.022** 1.855*** -0.100*** 0.001 0.01 -0. 035 0.0 03 -0.002* 0.042 -0.009 0.022*** 0. 234 *** 0.460*** 0.0 03 -0 .30 7** 0.146 0.102*** -0.042*** -0.457 -0.1 03 -0.701*** 4 .30 2***...

53
1,444
0

WORKING PAPER SERIES NO. 303 / FEBRUARY 2004: FISCAL POLICY EVENTS AND INTEREST RATE SWAP SPREADS: EVIDENCE FROM THE EU pdf

Danh mục: Ngân hàng - Tín dụng

... 4.204 4 .31 5 4.685 3. 567 Standard Deviation 0 .34 5 0 .34 1 0 .31 9 0.2 83 0 .33 0 0 .31 8 0 .34 2 0.2 93 0 .34 2 0 .33 2 0 .32 8 0 .34 5 0 .33 3 0.282 0. 534 Skewness Kurtosis -0.225 -0. 231 -0.145 -0.140 -0. 238 -0.147 ... 1.95 Spain 0. 039 5 (4. 53) *** 0.6876 (31 .82) *** 0.0008 (0. 03) -0.0 281 (-0 .81) -0.0 033 (-0.08) 0.0004 (0 .38 ) 0.0510 (1. 13) 0.0057 (0.16) -0.0 231 (-0.66) 0.0141 (0 .39 ) 0.0254 (0. 73) 0.0504 (1.44) ... 5.072 4. 935 5.059 5.286 4.799 Maximum (%) 5.445 5.480 5.256 5.502 5.475 5 .33 9 5. 433 5 .33 4 5.602 5.505 5.511 5 .38 9 5.489 5.770 5.426 Minimum (%) 4.244 4 .30 4 4.175 4.4 43 4.276 4. 237 4.252 4 .36 0 4.429...

The effect of economic and accounting variables on capital structure empirical evidence from iranian companies

Danh mục: Kinh tế - Quản lý

... Observations: 1 43 Coefficient SD t-value errors C(1) – 1 73/ 030 3 84/2 731 – 2/0 532 1 0/0 431 C(2) 1/8251 0/02024 6/0247 0/000 C (3) 1/6256 0/ 031 85 5/4279 0/000 C(4) 0/6 534 1/ 631 60 2/59422 0/ 038 7 C(5) – 16 /36 94 ... Decisions No. 3, PP 23- 36 Miguel, A and Peinado, C 2004 "Optimal Capital Structure, Endogenous Bankruptcy, and the Term Structure of Credit Spreads" Journal of Finance, Vol 51, No 3, PP: 987-1019 ... Finance, and Takeovers" The American Economic Review Vol 76, No 2, PP 32 3 -32 9 111 [7] [8] [9] [10] [11] International Research Journal of Finance and Economics - Issue 71 (2011) Kohher, R 2007...

do principles-based accounting standards matter evidence from the adoption of ifrs in china

Danh mục: Kinh tế

...

apostolou and nanopoulos - 2009 - voluntary accounting disclosure and cg - evidence from greek listed firms

Danh mục: Tổng hợp

...

Environmental regulation and economic competitiveness: Evidence from the textile industry in Vietnam

Danh mục: Công nghệ - Môi trường

... performance in SMEs R&D Management, vol. 33 , no. 3, 20 03, pp 2 63- 83 42 Lipsey, R G., (1991) Economic Growth: Science and Technology and Institutional Change in a Global Economy, Toronto: Canadian Institute ... Production, Vol. 13 (2005) 5 93- 605 Ederington Josh and Minier Jenny (20 03) Is environmental policy a secondary trade barrier? An empirical analysis, Canadian Journal of Economics, Vol. 36 , No. 1, pp. 137 -154 ... 7.255,9 9.185,0 9 .36 0 ,3 11.541,4 14.482,7 15.027,0 16. 530 ,0 Textile-garment 850,0 1.150,0 1.5 03, 0 1.450,0 1.746,2 1.891,9 1.975,4 2.710,0 Source: Vietnam Economic Review, issue May 19 20 03 Textile firms...

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

Danh mục: Báo cáo khoa học

... 5.540 0 .35 4256260 0.001771 281 0.511859746 0.000005288 WR 8.0 43 46 .34 0 0.104908211 0.000524541 0.511801401 0.000007964 Plagioclase 0.424 2.647 0.096874579 0.00048 437 3 0.511801152 0.00000 835 6 VNS ... 1 43 Nd/144Nd 0.51185 0.511 83 0.51 181 Model Solution on points Age = 35 .8 ± 5.7 Ma Initial 1 43/ 144=0.511777 ± 0.000011 MSWD = 0.000, Probability = 1.000 WR 0.51179 0.51177 0.05 0.15 0.25 147 0 .35 ... Sciences 23 (2007) 69-75 74 Table Isotope ratio and concentration of Nd, Sm of analyzed samples Minerals Sm (ppm) Nd (ppm) 147 Sm/144Nd 2SE Error (abs) 1 43 Nd/ 144Nd 2SE Error (abs) Garnet 3. 247...

Tài liệu Human-induced changes in US biogenic volatile organic compound emissions: evidence from long-term forest inventory data ppt

Danh mục: Tự động hóa

... Lower limit Upper limit FL GA NC SC VA 748. 7 1294.9 1750.0 1078.0 2125.9 1.72 1.17 1. 23 4.14 1.29 25.8 30 .3 43. 0 89.2 54.8 287.7 705.6 1021.1 9 93. 9 1244.7 3. 59 2.58 3. 68 3. 63 4.65 20.7 36 .4 75.1 ... the cumulative LAI, L: ði;tÞ Imono ¼ L Zmax temp Eði;tÞ fmono ðTðLÞÞ dL mono ð12:1Þ ¼ Eði;tÞ mono L Zmax temp fmono ðTðLÞÞ dL: ð12:2Þ temp fmono describes how monoterpene The function emission ... (2000) Natural emissions of non-methane volatile organic compounds; carbon monoxide, and oxides of nitrogen from North America Atmospheric Environment, 34 , 2205–2 230 Gutman GG (1999) On the use...

Tài liệu Informational eﬃciency of loans versus bonds: Evidence from secondary market prices pptx

Danh mục: Ngân hàng - Tín dụng

... 16.73a 417.80 13. 13a 0.88 25.89a 0.27 5.83a 31 .25 15.08a 0.27 13. 08a 7.49 11.09a 3. 22 39 .46a Diﬀerence Mean T-stat -0.75 -1.51 228 .32 4.04a 0.12 3. 51a 0.56 8.15a 30 .07 21.23a 0.18 6.03a 73. 40 ... ( -3. 78)a -3. 94 ( -3. 11)a -28.47 (-6.04)a -34 .17 ( -3. 79)a -39 .04 ( -3. 13) a 0.10 (6 .39 )a 28. 23 (2.82)a 28 .39 (2.17)b 28.07 (2.67)a -4.04 (-1.71)c 40 Appendix Datasets used in this study This appendix ... 0.29 13. 12a a Scaled frequency of price changes 95.69 11.17 9.59 10.23a Covenant Score (0-4) 2.16 12.93a 3. 35 54.13a Diﬀerence Mean T-stat 0.22 0.61 1 73. 96 2.91a 0.12 3. 36a 0.59 7.85a 35 .01 36 .81a...

Tài liệu TAX EVASION ACROSS INDUSTRIES: SOFT CREDIT EVIDENCE FROM GREECE doc

Danh mục: Ngân hàng - Tín dụng

... employed 15,242 3, 9 13 13 ,819 16,042 3, 125 16,004 20 ,32 1 7,898 83, 305 18,264 5,494 102, 134 16,677 4,507 -2,610 6 ,37 9 16,867 3, 724 -2, 932 6,598 22,084 6,648 -501 13, 486 9,284 -650 ... [0.0628] 0.0729* 0. 037 3 0.0255 0.01 93 [0.0 432 ] [0.0285] [0. 038 7] [0.0 430 ] 0.0717** 0.0 831 ** -0.0757 -0.082 [0. 034 4] [0. 032 5] [0.0595] [0.0607] -3. 504*** -4.202*** -3. 360*** -3. 2 53* ** 1.024 -20.9 ... Agriculture 0.6 93* ** 1 .33 0. 681* ** 1 .35 0.649*** 1 .31 0.655*** 1 .35 [0.104] [0.0944] [0.192] [0.169] Business Services 0.800*** 1.54 0.774*** 1. 53 0.666*** 1 .34 0. 639 *** 1 .32 [0. 0815 ] [0.0800]...

Tài liệu Dissecting the Eect of Credit Supply on Trade: Evidence from Matched Credit-Export Data pdf

Danh mục: Ngân hàng - Tín dụng

... 0. 637 0.095 4,175 2 ,37 9 3, 060 400 0.105 0.142 0.101 7 53 507 465 71 0.6 73 0.691 0.068 2, 533 1,709 1, 681 35 3 0.659 0.5 73 0.196 3 ,817 2,575 2,682 507 0.126 0.082 0. 135 794 562 436 121 0.660 0.5 43 ... 3, 402 5,4 83 3.5 6,054 4.6 8.8 142.6 208.9 2.2 1.000 0.900 6,258 1.12 0 .33 5 30 ,171 40,747 5.2 9,149 7.4 16.4 1708.5 1 735 .3 2.2 0 .37 8 909 1.80 0.7 13 3 ,816 10,449 2.9 5,962 4.7 8.0 176.5 31 9.9 1.9 ... 1.17 0. 38 1 55,627 256,985 4.5 7 ,30 2 8.2 18.5 31 10.5 9280.1 2.0 1.20 0.9 53 29 12 1.0 4,725 2.0 3. 0 2.0 0.6 1.0 99 1.89 0.980 89 38 2.0 3, 448 2.0 3. 0 3. 6 1.2 1.0 1.00 0.926 20 1.0 4,725 2.0 3. 0 1.7...

Tài liệu FOREIGN BANK ENTRY AND BUSINESS VOLATILITY: EVIDENCE FROM U.S. STATES AND OTHER COUNTRIES docx

Danh mục: Ngân hàng - Tín dụng

... (0.1066) (0 .38 53) (0 .39 95) integration Return on stock — 0.1712* 0 .32 90* — 0. 939 4* 1.49 23* market*banking (0.0895) (0.1262) (0 .33 31) (0.4 730 ) integration Summary statistic Within R2 0.15 13 0. 233 0 0.2472 ... 12.4 3. 6 3. 2 5.5 11.7 11.8 13. 4 9.1 4.9 4.8 14.5 23. 1 15.0 2.8 4.1 4.9 21.7 28.2 15.6 4.4 3. 7 5.5 19.9 23. 6 18.4 6.9 3. 8 5.6 17.9 29.0 21.2 8.8 3. 6 6.2 20.0 22 .3 24.1 10.4 3. 6 6 .3 21.1 20.7 32 .9 ... (0.2625) (0.2 739 ) 0 .36 1* 0.6055* 0.6051* 0.6054* 0.5842* (0.111) (0.2107) (0.2108) (0.2108) (0.2 136 ) 0.0489 — — — 0.0828 (0.0 631 ) (0.1217) 0 .31 30 0 .31 29 0 .31 30 0 .31 79 0. 2817 0. 2817 0.2200 0.2856...

Tài liệu Are private banks more efficient than public banks? Evidence from Russia ppt

Danh mục: Ngân hàng - Tín dụng

... 15 Earlier BOFIT Discussion Papers 2007 No No No No No No No No 10 No 11 No 12 No 13 No 14 No 15 No 16 No 17 No 18 No 19 No 20 No 21 No 22 2008 No No No For a complete list of Discussion Papers ... 2 03. 89 240.25 3, 911.10 3, 7 63. 33 325 .33 0.00 83 2.4495 0.0105 0.2149 0.0207 7,401.68 281. 03 339 .56 4,898.84 5 ,31 5.51 915.25 0.0112 1.2885 0.0086 0. 231 3 0.0229 8,121. 43 388.71 459.19 6,058.27 6 ,33 2.80 ... 2126 131 1 1 239 764 244 1 63 130 22 11 37 93 1529 17% 8% 92% 18.6% 4.9% 17.9% 20 03 131 9 12 23 810 262 171 125 23 12 34 33 1 233 19% 10% 105% 15.1% 5.0% 15.7% 1828 132 9 1202 839 2 93 175 126 27 10 33 26...

Tài liệu Quantitative Easing and Bank Lending: Evidence from Japan ppt

Danh mục: Ngân hàng - Tín dụng

... ∆log(Loani,t-1) 0.01 -0.14*** 0. 03 -0.05 0.07 -0.02 ∆log(Loani,t-2) -0.01 -0. 03 0.19*** 0.07 0.04 0.00 Observations R-square 39 7 0.28 411 0 .37 38 5 0. 43 4 23 0.18 494 0.20 35 4 0 .34 30 Table Baseline Regression ... Japanese International Economics 20, 38 0-405 International Monetary Fund (IMF), 20 03, Japan: Financial Stability Assessment and Supplementary Information Country report No 03/ 287, IMF Kashyap, Anil ... 276 31 2 Kobayashi, Takeshi, Mark M Spiegel, and Nobuyoshi Yamori, 2006, Quantitative Easing and Japanese Bank Equity Values, Journal of Japanese International Economics 20, 699-721 Oda, Nobuyuki,...

Tài liệu Interactions Between Workers and the Technology of Production: Evidence from Professional Baseball doc

Danh mục: Tự động hóa

... 1.445 (3. 210) 3. 996 (7 .34 6) -0.272 (3. 872) 0.016 (0.009) 3. 6 93 (3. 488) -9. 834 (6.2 63) 3. 250 (3. 199) 0.002 (0.004) 0.6 23 (3. 355) ∆ Opponent’s Batting Ave ∆ Teammates’ Pitching ERA 0.008 (0.0 03) ∆ ... -0.915 (3. 136 ) 6.487 (4.599) -3. 499 (3. 374) -3. 486 (6.601) 1.149 (3. 134 ) 14. 38 1 (8.457) -1.4 03 (3. 192) Pitcher's Opponent's BA Teammates’ Pitching ERA 0.014 (0.0 03) 0.016 (0.004) Teammates’ ERA ... Ballpark Pitching Factor (7) (8) 0 .35 3 (0. 081) 0.250 (0.114) 2.9 03 (3. 196) 1.445 (3. 210) 2.154 (4.986) 23. 767 (5.995) 32 .2 53 (5.726) 23. 329 (6.074) 16.580 (9.061) -1 .31 1 (0.944) -2.186 (0.964) -1.428...

Monetary Policy Surprises and Interest Rates: Evidence from the Fed Funds Futures Market doc

Danh mục: Ngân hàng - Tín dụng

... - 13 -16 -22 -1 -14 -3 + 13 +28 +15 +37 +36 +61 +45 -24 -15 -18 +22 -25 +1 -19 +29 + 23 +16 +30 -1 -3 0 +4 -17 -14 -31 +4 -27 -21 -18 -25 -16 -17 -15 -5 -5 -12 -9 -28 -24 -36 -22 +12 -3 +10 + 13 ... 5:7 72:7 7:6 61:4 6:0 48:1 4 :3 31 :5 3: 1 19:4 2 :3 SE DW 0:60 6:8 2:24 0:51 7:6 2:41 0: 63 7 :3 2:15 0:52 7:8 2:25 0 :33 8:6 2 :37 0:19 7:8 2 :37 0: 13 6:5 2:46 Notes: Anticipated and unanticipated ... month ,3 month Response ,5 : 2:4 : 3: 5 12 month ,5 : 3: 4 year ,5 : 3: 4 year ,4 10 year ,4 : 2:9 : 2:9 30 year ,3 : 3: 2 23: 8 6:2 18:4 4:0 21:6 4 :3 18:2 3: 7 10:4 2:1 4 :3 1:0...

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