Results 31 to 40 of about 235,388 (265)

The Social Value of Financial Expertise [PDF]

American Economic Review, 2019
I study expertise acquisition in a model of trading under asymmetric information. I propose and implement a method to measure r, the ratio of the marginal social value to the marginal private value of expertise. This can be decomposed into three sufficient statistics: traders’ average profits, the fraction of bad assets among traded assets, and the ...
openaire   +1 more source

The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [PDF]

بررسی‌های حسابداری و حسابرسی, 2017
The main purpose of this study is to investigate the relation between CEO tenure and financial expertise and audit fees. Using samples of firms (129 firms) in the Tehran Stock Exchange, the results show that, from 2008 to 2015 there’s a positive ...
Mahmood Lari Dasht Bayaz, Javad Oradi
doaj   +1 more source

PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA

Jurnal Akuntansi dan Keuangan Indonesia, 2017
This study examines whether the proportion of members of the audit committee and board of commissioner with accounting and/or financial expertise reduces earnings management.
Anda Dwiharyadi
doaj   +1 more source

BOARD ATTRIBUTES AND QUALITY OF FINANCIAL REPORTING IN NIGERIAN COMPANIES: AN EMPIRICAL EVIDENCE [PDF]

Malaysian E Commerce Journal, 2019
The study x-rays the relationship that board expertise and board independence have on financial reporting quality in Nigeria. The study used data gathered from forty quoted companies for the period 2010- 2015.
Ogbaisi, Sebastine Abhus, Areo, Adebowale Biodun, Omotayo, Vincent Adewale   +2 more
doaj   +1 more source

MATHEMATICAL MODEL OF REPELLENT EFFECT IN DENGUE TRANSMISSION

Barekeng
Dengue is a disease caused by the dengue virus, transmitted through the bite of an infected female Aedes aegypti. Dengue virus is a member of the genus Flavivirus, family Flaviviridae.
Dewi Handayani, Audri Utami Gunadi, Ria Nurlita Rachmawati   +2 more
doaj   +1 more source

Whether Audit Committee Financial Expertise Is the Only Relevant Expertise: A Review of Audit Committee Expertise and Timeliness of Financial Reporting

Issues In Social And Environmental Accounting, 2013
This study reviews the literature on audit committee expertise and financial reporting timeliness. Financial reporting timeliness and audit committee expertise are two areas of research gaining the attention of a large number of stakeholders because they contribute to the reliability and the  relevancy of financial reporting.
Saeed Rabea Baatwah, Zalailah Salleh, Norsiah Ahmad   +2 more
openaire   +1 more source

The Effect of Corporate Governance Structure on Fraud and Money Laundering

Risks, 2022
This paper aims to assess the effect of corporate governance mechanisms, including board members’ and audit committee members’ characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud ...
Maryam Mousavi, Grzegorz Zimon, Mahdi Salehi, Nina Stępnicka   +3 more
doaj   +1 more source

A Technology of Expertise: EU Financial Services Agencies [PDF]

SSRN Electronic Journal, 2012
The collapse of Lehman Brothers in 2008 ushered in a financial crisis whose ramifications are\ud still being felt. Within the EU, collapse not only led to a change in regulatory rhetoric,\ud emphasising the need to secure the stability of EU money markets, but also to a significant\ud widening and deepening of technocratic supervisory structures for ...
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Psychosocial Functioning After Pediatric Bone Sarcoma: Generic and Survivor‐Specific Outcomes in Adolescent and Young Adult Patients

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Pediatric bone sarcoma patients and survivors may experience psychosocial challenges related to childhood cancer after their intensive, body‐altering treatment. This cross‐sectional study aimed to evaluate generic and survivor‐specific psychosocial outcomes in a national cohort of pediatric bone sarcoma patients and survivors, and ...
Hinke van der Hoek, Heleen Maurice‐Stam, Laura R. Beek, Jennifer van Dijk, Marjolein E. M. Langemeijer, Relinde W. Slooff‐Lentink, Alied M. van der Aa‐van Delden, Anne Westerweel, Marloes van Gorp, Hendrik W. B. Schreuder, Lianne M. Haveman, W. Peter Bekkering, Leonie G. Tigelaar, Johannes H. M. Merks, Martha A. Grootenhuis   +14 more
wiley   +1 more source

Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy [PDF]

SSRN Electronic Journal, 2013
This paper investigates whether the geographical proximity of financial analysts to hubs of information and expertise can influence their forecasting accuracy. Recent studies show that the financial analyst forecasting process show a systematic difference in earnings forecast accuracy dependent on the geographical distance of analysts from the ...
CAVEZZALI, Elisa, Crepaldi J., RIGONI, Ugo   +2 more
openaire   +1 more source