cardin et al 1985 the procter amp gamble company 1979a
Bovens et al (eds ) the real world of EU accountability; what deficit (2010)
... intoautonomous legal entities with competences to govern the behaviour of the member states This may be not only at the level of the national legal order but also within the national legal orders of themember ... agreed withthe Commission Together with sites from the Birds Directive, these sitesform part of Natura 2000, the biggest ecological network in the world In total, the Natura 2000 network contains ... In the EU context, the use ofthese classic political science terms has the major advantage of allowingthe EU to be treated as a political system comparable to other politicalsystems This theoretical...
Ngày tải lên: 29/03/2018, 13:07
Chesini et al (eds ) the business of banking; models, risk and regulation (2017)
... conclusions and the economic policy implications 2.2 Theoretical Framework and Testable Hypothesis 2.2.1 Theoretical Framework There are various theoretical frameworks in which the behaviour of net interest ... examines the theoretical framework on the determinants of bank intermediation margins and presents the testablehypothesis Section 2.3 describes the sample used, defines the variables of the model ... the greater the deterioration of its profitability, as a result of the fall in financialrevenues due to the reduction of the money market interest rates The European Central Bank (2016), on the...
Ngày tải lên: 15/09/2018, 09:37
Calciano et al (eds ) the restructuring of banks and financial systems in the euro area and the financing of SMEs (2015)
... PROBLEMS IN THE SINGLE-MARKET EUROPE Mario Baldassarri and Franco Modigliani (editors) THE ITALIAN ECONOMY What Next? Mario Baldassarri (editor) MAFFEO PANTALEONI At the Origin of the Italian School ... increase in their budget deficit and national debt The Basel Committee (2009) describes the causes of the financial crisis as follows: «One of the main reasons the economic and financial crisis ... constant The results of the in-depth ECB analysis on bank balance sheets (end 2014) will foster investors’ interest towards Italian banks and encourage them to decide new capital increases Total assets...
Ngày tải lên: 29/03/2018, 14:00
Karasavvoglou et al (eds ) the first decade of living with the global crisis; economic and social development in the balkans (2016)
... in the region of Central Macedonia The results are rather conclusive; there is a positive correlation between social capital and educational level and cultural differences, as well as between the ... rather massive interventions From the very start, the shift from the exchange rate targeting to the pure inflation targeting monetary strategy brings the market to a high volatility state The ... inflows in the analysed countries are discussed in Sect In Sect we present the econometric analysis along with the data used and the main empirical results In the last section we discuss the conclusions...
Ngày tải lên: 29/03/2018, 14:19
SUPREME COURT OF THE UNITED STATES - RADLAX GATEWAY HOTEL, LLC, ET AL. v. AMALGAMATED BANK potx
... substantially all of their assets pursuant to procedures set out in a contemporaneously filed “Sale and Bid Procedures Motion.” Specifically, the debtors sought to auction their assets to the highest ... that the holders of such claims retain the liens securing such claims, whether the property sub-ject to such liens is retained by the debtor or trans-ferred to another entity, to the extent of the ... trustee The lenders ob-tained a blanket lien on all of the debtors’ assets to secure the loan Completing the parking structure proved more expen-sive than anticipated, and within two years the debtors...
Ngày tải lên: 06/03/2014, 10:20
Charles Frohman: Manager and Man, by Isaac1Charles Frohman: Manager and Man, by IsaacThe Project Gutenberg eBook, Charles Frohman: Manager and Man, by Isaac Frederick Marcosson and Daniel Frohman, et al This eBook is for the use of anyone anywhere at pot
... Pastor's and the other theaters Pastor and the elder Frohman weregreat pals They called each other by their first names, and the famous old music-hall proprietor was a frequent visitor at the shop ... cross-legged, occasionally ringing for another ice, for he was so partial to sweetsthat he could never get them sweet enough, and sometimes he mixed two in the hope that this would makethem sweeter I hear ... general manager of all the CharlesFrohman forces and remained until the end perhaps the closest of all the business associates of the manager In July, 1880, the company sailed on the Canada, and their...
Ngày tải lên: 23/03/2014, 05:20
color atlas of histopathology of the cervix uteri 2nd ed - c. dallenbach - hellweg, et al., (springer, 2006)
... nuclei are occasionally alsopresent in upper epithelial layers of severe reactive and inflammatory change (al-Saleh et al 1995; Bulten et al 1996; Kruse et al 2001; Pirog et al 2002) The expression ... carrying out the endometrial curettage indica-If malignant transformations are found, the pathologist should attempt from tion of the separately embedded curettings to determine whether the tumor ... antibodies, refer to the historical literature (Moll et al molec-1982, 1983; Czernobilsky et al 1984; Makin et al 1984; Tsutsumi et al 1984; Levy et al.1988) Reasons for Use The reasons for using immunohistochemistry...
Ngày tải lên: 12/05/2014, 16:59
lin et al - national intellectual capital and the financial crisis in austria, belgium, the netherlands, and switzerland (2014)
... booklet series is anattempt to further explore the connections between the financial crisis and nationalintellectual capital (NIC) development The booklet series, in its entirety, will examine the ... market capital (MC), process capital (PC), renewalcapital (RC), and overall NIC of the four countries On the contrary, The Neth-erlands had the highest MC from 2008 onward, Switzerland had the ... Intellectual Capital Development 19 Human Capital 21 Market Capital 23 Process Capital 24 Renewal Capital 24 Financial Capital 25 NIC 25 The Relationship Between Each...
Ngày tải lên: 01/11/2014, 11:41
lin et al - national intellectual capital and the financial crisis in israel, jordan, south africa, and turkey (2014)
... between them Hence, the importance of analysis of the various components of the national intellectual capital (NIC) (and equally on national innovation capability) as done in this booklet cannot ... national intellectual capital, represented by human capital and renewal capital MC Market capital NEDLAC National Economic Development and Labor Council in South Africa NIC National intellectual ... developed around the world, but their use has not yet become established in practice This booklet accelerates the development and the use of these indicators This helps the local and regional, as well...
Ngày tải lên: 01/11/2014, 11:41
chủ đề sids amine oxides
... studies in the United States (The Procter & Gamble Company, 2001; 15 OECD SIDS AMINE OXIDES The Procter & Gamble Company, 2003B) The Netherlands (The Procter & Gamble Company, 1996A; Soap and Detergent ... AO (CAS No 70592-80-2) in rats orally exposed and mice dermally exposed (The Procter & Gamble Company, 1979A; The Procter & Gamble Company, 1979B; Cardin et al, 1985) A chronic drinking water study ... The Procter & Gamble Company, 1978G Primary Eye Irritation Study in the Albino Rabbit The Procter & Gamble Company, 1978H Rabbit Eye Irritation Study of P0434 The Procter & Gamble Company, 1979A...
Ngày tải lên: 14/02/2017, 20:29
benston et al - following the money; the enron failure and the state of the corporate disclosure (2003)
... of the present values of assets before their purchase, these estimates need only indicate that the present value of net cash flows exceeds the cost of the asset Furthermore, this analysis (called ... best all that can be reported is the value of the building as of the date of the financial statement, which cannot be the investor’s decision date Worse yet, the values of most assets cannot be determined ... to Enron the same or similar assets at close to the prices they “paid.” These dealings wrongly allowed Enron to report profits on the sales and, almost simultaneously, increase the book value of...
Ngày tải lên: 01/11/2014, 11:15
barth et al (eds.) - the savings and loan crisis; lessons from a regulatory failure (2004)
... great deal of discretion The specified capital-asset ratio is just the final trigger The regulators can also downgrade banks on the basis of regular or special examinations and even put them in ... told The Wall Street Journal in an article that appeared July 20, 1990 “If it was there for all those years, who is committing the fraud, the government or the people at the institutions?” See also ... have been able to access the capital markets have been periods of exceptional economic growth When the capital markets are closed to these borrowers, the economy stagnates All of this is a lesson...
Ngày tải lên: 01/11/2014, 12:47
balasubramanian et al - 2010 - the relation between firm-level corporate governance and market value - a case in idian [icgi]
... book value of common stock Book value of assets Market-to-book ratio Book value of assets Market value of equity Debt/equity Debt/assets Years listed Sales growth R&D/sales Advertising/sales Exports/sales ... Exports/sales PPE/sales Capex/sales EBDIT/sales Share turnover Foreign ownership Market share Market value of common stock plus book value of preferred stock Book value of debt divided by market value ... whether the index or subindices predicts market values We use ln(Tobin's q) as our principal measure of market value (we take logs to address high-q outliers), and market/book and market/sales...
Ngày tải lên: 02/01/2015, 17:33
bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management
... identify the 100 firms with the highest income-increasing abnormal accruals, the 100 firms with the highest income-decreasing abnormal accruals, and the 100 with the lowest abnormal accruals We ... are obtained by ranking the remaining firms on their Abnormal Accruals Abnormal Accruals is the abnormal component of total accruals estimated with the Jones crosssectional model (see Equation ... firms These requirements leave 3,947 observations for the calculation of abnormal accruals Abnormal accruals (AbnAccruals) for each firm i in industry j are defined as the residual from the regression...
Ngày tải lên: 02/01/2015, 17:34
benkel et al - 2006 - the assassination between corporate governance and earning management
... firms balance the interests and motivations of the various stakeholders, it is necessary not only to analyze the structure of the capital market in the economy, but also to analyze the legal and ... The aim of this paper is to document the driving factors of the financial policy choice and to evaluate the relevance of two alternative theories, the trade-off theory and the pecking order theory ... Colwm and Lin, 1999) Finally, the number of the years that the company is listed was gauged by calculating the number of years elapsed since the company listed in the ASE Finally, interesting finding...
Ngày tải lên: 02/01/2015, 17:34
chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan
... they not consider the absolute value of discretionary accruals nor they examine positive and negative discretionary accruals separately, which Myers et al (2003) reveal to be important for determining ... and Hypothesis Development Numerous studies investigate the relation between audit firm tenure and earnings quality in the U.S setting These studies use discretionary accruals (Johnson et al 2002; ... determining the effect of long tenure In later work, Chen et al (2008) use the absolute value of discretionary accruals and signed discretionary accruals to proxy for earnings quality They find...
Ngày tải lên: 06/01/2015, 19:41
chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality
... post5 Chi et al (2011) measure client importance measure as the natural logarithm of client sales divided by the sum of the natural logarithm of sales for all of the audit partner‘s clients They proxy ... AND HYPOTHESIS DEVELOPMENT Numerous studies investigate the relation between audit firm tenure and earnings quality in the U.S setting These studies use discretionary accruals (Johnson et al 2002; ... years However, they not consider the absolute value of discretionary accruals nor they examine positive and negative discretionary accruals separately, which Myers et al (2003) reveal to be management)‖...
Ngày tải lên: 06/01/2015, 19:41
blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients
... than the closest competitor, and otherwise SIZE is the natural logarithm of total assets (data6) TRANSPARENCY is the descending rank of the absolute value of the residual from a cross sectional ... natural logarithm of total assets (#6); decile rank of absolute value of residual from regression of annual returns on annual earnings (#18), changes in annual earnings, both scaled by total assets ... of a company and is defined mathematically on page ACCRUAL is performance matched discretionary accruals per the modified Jones [1991] model scaled by ending total assets LEVERAGE equals total...
Ngày tải lên: 06/01/2015, 19:41
bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality
... in terms of either their potential honesty or their potential dishonesty (Quadackers et al 2014) These alternative frames may arise formally (e.g., COSO 1992; AICPA 2011a) or informally on different ... Quality; Game Theory I INTRODUCTION We test whether the effects of auditor rotation on audit quality depend upon the mental frame (Hanson 2011) with which auditors evaluate either the honesty ... clear whether the content of any informal chat will affect auditors’ beliefs about management or their audit effort.7 For example, it is unclear whether the content of chat in this setting will...
Ngày tải lên: 06/01/2015, 19:41