Results 141 to 150 of about 47,114 (318)
Audit and External Informational System [PDF]
The article describes in a real and elaborate manner the aspects concerning the correlation between statutory audit and the financial communication provided by the entity, by means of financial statements.
Prof. Sorinel Domnişoru Ph. D +2 more
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American Journal of Agricultural Economics, EarlyView.Abstract This paper derives a firm‐level threshold, the Herfindahl Neutral Point, from the standard concentration index used in merger review. At this threshold, a marginal expansion leaves the index unchanged. Firms below the threshold reduce concentration when they expand; firms above it increase concentration.
Andrew J. Keller, Krishna P. Paudel
wiley +1 more source
Earnings Management: The Effects of National Audit Environment, Audit Quality and International Capital Markets [PDF]
This paper studies earnings management in an international context. More specifically, the effects of three factors on earnings management are studied: national audit environment, audit firm quality and reliance on international capital markets. National
Maijoor,Steven, Vanstraelen,Ann
core +1 more source
The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]
, 1995 This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Fearnley, Stella +3 more
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Statistical Estimates of Social Inequality and Poverty in Ukraine
Статистика України, 2015 The objective of the study is to describe statistical methods for measurement of social inequality and poverty The complexity of statistical description of life standard and its components is emphasized at the beginning of the study First and foremost ...
О. Н. Osaulenko, S. S. Herasymenko
doaj
American Journal of Botany, EarlyView.Abstract Premise The identity of sterile floral organs in second‐whorl, alternisepalous positions within Caryophyllaceae remains contentious, having been described as staminodes, “petaloids,” or petals homologous with those of other Pentapetalae. Limited ingroup and outgroup sampling and floral developmental data and inadequate phylogenetic comparative
Riley J. Rees +2 more
wiley +1 more source
American Journal of Community Psychology, EarlyView.Abstract This paper utilizes the concept of “colonial master narratives” to examine how racial propaganda is mobilized in the Australian imaginary to “flatten” the stories of Blac/k people and how African Australians deploy counternarratives to reject these racialized projections.
Kathomi Gatwiri, Samara Kim
wiley +1 more source
The simultaneous relation between audit report type and business termination : evidence for non-listed companies in a non-litigious audit environment. [PDF]
This study provides evidence on the relationship between audit report type and subsequent business termination in an environment where firms are closely held and the audit environment is non-litigious.
Gaeremynck, Ann, Willekens, Marleen
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Статистика України, 2015 The contribution of O. O. Rusov, a prominent Ukrainian statistician of zemstvo (elective district council in pre-revolutionary Russia), in statistical science and practice is studied.
Е. V. Chekotovskyi, M. Yu. Potapova
doaj
Audit and Accountability [PDF]
Journal of the Royal Society of Medicine, 1989 openaire +1 more source