management journal of accounting and economics 24 1 99 l26

... Investment Efficiency?.”Journal of Accounting and Economics 48.2-3 (2009) : 112-131.Copyright © 2009, Elsevier As Published http://dx.doi.org/10.1016/j.jacceco.2009.09.001 Publisher Elsevier Version ... Bushman and Smith, 2001; Lambert, 2001) and constitutes an important source of firm-specific information for investors (e.g., Bushman and Indjejikian, 1993; Holmstrom and Tirole, 1993; Kanodia and ... 14.14% (9.28%) of prior years’ assets The mean (median) firm in the sample has an AQ of -0.06 (-0.04) Similarly, the mean (median) values for AQWi and FOG are 1.18 (1.12) and -19.31 (-19.15) These...

Ngày tải lên: 02/01/2015, 17:34

... modes or terms of payment in depth.2.1 Letter Of Credit 2.1.1 Meaning of letter of credit Letters of Credit have been a cornerstone of international trade dating back to the early1900s They continue ... 231.5.1 Descriptions of International Commercial Terms (INCOTERMS)The INCOTERMS are grouped in four categories, and 13 in number The terms arediscussed and summarized below in Table 1.5.1 Group ... Entry - Custo ms cleara nce Entr y Duti es and Tax es Trang 31Table 1.5.2; Summary of Trade Term Responsibility and Duties of the PartyActivity 1.5 1 List down the international commercial terms...

Ngày tải lên: 01/10/2024, 20:45

... Department of Management and Marketing, Private Bag 92025, Auckland, New Zealand b Marketing Department, The University of Auckland Business School, Private Bag 92019, Auckland 1142, New Zealand a ... Self-employed 4.9 Student/part-time 10.8 Annual Income o10,000 47.5 10,000–20,000 16.6 20,001–30,000 7.5 30,001–40,000 11.4 40,001–50,000 9.5 50,001–60,000 3.2 60,001–80,000 2.4 Trang 4Table 2Questionnaire ... (2), 122–147. Baumgartner, H., Homburg, C., 1996 Applications of structural equation modeling in marketing and consumer research: a review International Journal of Research in Marketing 13, 139–161....

Ngày tải lên: 23/06/2014, 15:22

... Finance Journal of Accounting, Auditing &http://jaf.sagepub.com/content/26/1/1 The online version of this article can be found at: DOI: 10.1177/0148558X11400577 2011 26: 1 Journal of Accounting, ... Lanstein 1985 ‘‘Persuasive Evidence of Market Inefficiency.’’ Journal of Portfolio Management 11 (Fall): 9–17. Sharpe, W F 1994 ‘‘The Sharpe Ratio.’’ Journal of Portfolio Management 21 (Fall): ... Returns of Stocks and Bonds.’’ Journal of Financial Economics 33: 3–56. Hand, J R M., and Jeremiah G 2011 ‘‘The Importance of Accounting Information in Portfolio mization.’’ Journal of Auditing, Accounting...

Ngày tải lên: 19/07/2016, 06:22

... 2003; Cready & Mynatt, 1991;Easton & Zmijewski, 1993; Foster, Jenkins, & Vickery, 1983, 1986; Stice, 1991).Easton and Zmijewski (1993) examine whether the 10-Q/K filing dates are associatedwith ... strategies ReviewTrang 31buy-ÓThe Author(s) 2012 Reprints and permission: sagepub.com/journalsPermissions.nav DOI: 10.1177/0148558X11409143http://jaaf.sagepub.com The Impact of Nonaudit Services ... returns Journal of Financial Economics, 18, 199–228 Qi, D., Wu, W., & Haw, I (2000) The incremental information content of SEC 10-K reports filedunder the EDGAR system Journal of Accounting,...

Ngày tải lên: 19/07/2016, 06:22

... Lee and Ready (1991), which is commonly used inearly literature, such as Easley, Kiefer, O’Hara, and Paperman (1996), and Easley, Hvidkjaer,and O’Hara (2002) Following Lee and Ready (1991), a ... sagepub.com/journalsPermissions.nav DOI: 10.1177/0148558X11421673 http://jaaf.sagepub.com The Role of Reputable Auditors and Underwriters in the Design of Bond Contracts Yun Lou1 and Florin P Vasvari1 Abstract The authors ... sagepub.com/journalsPermissions.nav DOI: 10.1177/0148558X12472129http://jaaf.sagepub.com Dedication This issue is dedicated to Professor Lee J Yao, PhD who passed away on November 14, 2012 due to...

Ngày tải lên: 19/07/2016, 06:23

... hierarchical g block h block i block j block Trang 1010 Terminology1 F 2 D 3 C 4 B 5 I 6 G 7 A 8 H 9 E 10 J 11 Multiple choice questions 1 B 2 A 3 C 4 B 5 D 12 Statement evaluation a never true b sometimes ... true Trang 1113 International Financial Reporting Standardsa Compare and contrast the IFRS framework with the FASB Conceptual Framework discussed in Chapter 1 List three similarities and three ... mnemonic abbreviation for the country For example, if Cash is account #101, DEN101 could denote Cash in the Denmark branch and AUS101 could denote Cash in the Australian branch Other systems are definitely...

Ngày tải lên: 08/11/2019, 14:44

... definitions 1216:4:.a 10 1432:4:.b 23 1648:4:.c 7 1864:4:.d 16 1080:4:.e 1 13296:4:.f 13 10512:4:.g 26 17728:4:.h 21 14944:4:.i 2 12160:4:.j 25 19376:4:.k 19 16592:4:.l 22 13808:4:.m 4 11024:4:.n ... 11024:4:.n 8 18240:4:.o 17 15456:4:.p 3 12672:4:.q 11 19888:4:.r 9 17104:4:.s 6 14320:4:.t 24 11536:4:.u 5 18752:4:.v 12 15968:4:.w 14 13184:4:.x 18 10400:4:.y 20 17616:4:.z 15 Formatted: ... Journal Cash Disbursements Journal General Ledger Trang 112.4 Your nursery sells various types and sizes of trees, bedding plants, vegetable plants, and shrubs It also sells fertilizer and...

Ngày tải lên: 08/11/2019, 14:44

... accounting software Accounting data is stored in the accounting database The DBMS and the accounting database are behind the screen 2.6 Discuss the roles of accounting professionals in designing and ... role of the accounting database in the accounting system Which components are behind the screen? An accounting system consists of three tiers: the accounting database, the DBMS, and front-end accounting ... building accounting databases Why it is important for accounting professionals to know about enterprise databases? Accounting professionals can assist IT professionals when designing an accounting...

Ngày tải lên: 08/11/2019, 14:44

... program, and output products System flowcharts can also represent both the logical and physical elements of manual systems and also illustrate the preparation and handling of documents 17 Cardinality ... valuation of inventory Trang 10and cost of goods sold reported to external users; however, the valuable use of cost accounting data for budgeting, cost control, performance reporting, and management ... select and trace samples of entries, and (4) identify, pull, and verify specific transactions 15 Cardinality reflects normal business rules as well as organizational policy For instance, the 1:1 cardinality...

Ngày tải lên: 08/11/2019, 14:45

... transaction so we may: (1) compare balances, (2) perform reconciliations, (3) select and trace samples of entries, and (4) identify, pull, and verify specific transactions instance, the 1:1 cardinality ... flowcharts can also represent both the logical and physical elements of manual systems and also illustrate the preparation and handling of documents a matter of organization policy The relationship ... shipping of an order is another, and very important, benefit Finally, the reduction of paper and storage space of physical source documents is another benefit detected and corrected at their source and...

Ngày tải lên: 08/11/2019, 14:45

... market 11 What is the law of demand? The Law of Demand states that if all other factors are constant, as the price for an item decreases, people will demand more of that item, ceteris paribus 12 ... concept of a surplus of money versus a shortage of money When the supply of money saved exceeds the demand for money, there is a surplus of money; then institutions (banks, credit unions, savings and ... business? During the 1980’s real estate values began to tumble, interest rates on savings reached 15% and the net profit of Macy’s was only 10% Due to these factors Phil and Kayla could find...

Ngày tải lên: 21/11/2019, 17:17

... Cardiol 13:180–185 doi: 10.1111/j.1751-7141.2010.00079.x 20 Bleich SN, Bennet WL, Gudzune KA, Cooper LA (2012) Impact of physician BMI on obesity care and beliefs Obesity 20(5):999–1005 21 ... Clinical Management of Overweight and Obesity: Recommendations of the Italian Society of Obesity (SIO), DOI 10.1007/978-3-319-24532-4_1 of Obese patients Lucio Lucchin 1.1 Management of Obesity-Affected ... Nutr 101(3):613–621 11 American College of Sports Medicine (1998) American College of Sports Medicine Position Stand The recommended quantity and quality of exercise for developing and maintaining...

Ngày tải lên: 23/01/2020, 02:08

... transaction so we may: (1) compare balances, (2) perform reconciliations, (3) select and trace samples of entries, and (4) identify, pull, and verify specific transactions instance, the 1:1 cardinality ... flowcharts can also represent both the logical and physical elements of manual systems and also illustrate the preparation and handling of documents a matter of organization policy The relationship ... shipping of an order is another, and very important, benefit Finally, the reduction of paper and storage space of physical source documents is another benefit detected and corrected at their source and...

Ngày tải lên: 31/01/2020, 14:18

... accounting software Accounting data is stored in the accounting database The DBMS and the accounting database are behind the screen 2.6 Discuss the roles of accounting professionals in designing and ... role of the accounting database in the accounting system Which components are behind the screen? An accounting system consists of three tiers: the accounting database, the DBMS, and front-end accounting ... building accounting databases Why it is important for accounting professionals to know about enterprise databases? Accounting professionals can assist IT professionals when designing an accounting...

Ngày tải lên: 31/01/2020, 14:43

... program, and output products System flowcharts can also represent both the logical and physical elements of manual systems and also illustrate the preparation and handling of documents 17 Cardinality ... valuation of inventory Trang 10and cost of goods sold reported to external users; however, the valuable use of cost accounting data for budgeting, cost control, performance reporting, and management ... select and trace samples of entries, and (4) identify, pull, and verify specific transactions 15 Cardinality reflects normal business rules as well as organizational policy For instance, the 1:1 cardinality...

Ngày tải lên: 31/01/2020, 14:43

... definitions 1216:4:.a 10 1432:4:.b 23 1648:4:.c 7 1864:4:.d 16 1080:4:.e 1 13296:4:.f 13 10512:4:.g 26 17728:4:.h 21 14944:4:.i 2 12160:4:.j 25 19376:4:.k 19 16592:4:.l 22 13808:4:.m 4 11024:4:.n ... 11024:4:.n 8 18240:4:.o 17 15456:4:.p 3 12672:4:.q 11 19888:4:.r 9 17104:4:.s 6 14320:4:.t 24 11536:4:.u 5 18752:4:.v 12 15968:4:.w 14 13184:4:.x 18 10400:4:.y 20 17616:4:.z 15 Formatted: ... Journal Cash Disbursements Journal General Ledger Trang 112.4 Your nursery sells various types and sizes of trees, bedding plants, vegetable plants, and shrubs It also sells fertilizer and...

Ngày tải lên: 31/01/2020, 15:13

... market 11 What is the law of demand? The Law of Demand states that if all other factors are constant, as the price for an item decreases, people will demand more of that item, ceteris paribus 12 ... concept of a surplus of money versus a shortage of money When the supply of money saved exceeds the demand for money, there is a surplus of money; then institutions (banks, credit unions, savings and ... business? During the 1980’s real estate values began to tumble, interest rates on savings reached 15% and the net profit of Macy’s was only 10% Due to these factors Phil and Kayla could find...

Ngày tải lên: 31/01/2020, 15:17

... hierarchical g block h block i block j block Trang 1010 Terminology1 F 2 D 3 C 4 B 5 I 6 G 7 A 8 H 9 E 10 J 11 Multiple choice questions 1 B 2 A 3 C 4 B 5 D 12 Statement evaluation a never true b sometimes ... true Trang 1113 International Financial Reporting Standardsa Compare and contrast the IFRS framework with the FASB Conceptual Framework discussed in Chapter 1 List three similarities and three ... mnemonic abbreviation for the country For example, if Cash is account #101, DEN101 could denote Cash in the Denmark branch and AUS101 could denote Cash in the Australian branch Other systems are definitely...

Ngày tải lên: 31/01/2020, 15:18

... government jobs. Unlimited choice of careers. Trang 9India France IsraelUnited States Australia Japan 1-7 Trang 10of Soft Drinks 1-8 1.00 1.35 1.00 0.70 0.40 0 Trang 11   ©  2003 McGraw­Hill Ryerson Limited ... limited choice of goods and services; prices are usually high. Consumers have some choice of goods and services; prices are determined by supply and demand. Consumers have a wide choice of goods and services; prices ... keep profits and use them as they wish. Trang 8Comparison of Communism,  Socialism, and Capitalism1-6b Communism Socialism Capitalism Product availability and price Consumers have a limited choice of...

Ngày tải lên: 04/02/2020, 10:40