Results 351 to 360 of about 2,862,918 (376)
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Central Bank Independence and Macroeconomic Performance: Some Comparative Evidence

, 1993
This note uses information on a sample of sixteen OECD countries to assess the relationship between central bank independence and macroeconomic performance.
Alberto F. Alesina, L. Summers
semanticscholar   +1 more source

Do Nonaudit Services Compromise Auditor Independence? Further Evidence

, 2003
This paper challenges the findings of Frankel et al. (2002) (FJN). The results of our discretionary accruals tests differ from FJN's when we adjust discretionary current accruals for firm performan...
Hollis Ashbaugh   +2 more
semanticscholar   +1 more source

Measuring the Independence of Central Banks and Its Effect on Policy Outcomes

, 1992
Making the central bank an agency with the mandate and reputation for maintaining price stability is a means by which a government can choose the strength of its commitment to price stability.
A. Cukierman
semanticscholar   +1 more source

Independents

2019
The term ‘Independents’ differentiates lesser-known congregations and small clusters from the historic Protestant, Orthodox and Catholic denominations. Chennai (Madras) is home to a vast number of Christian denominations and institutions. Groups may range from 20–25 in number to as large as 400–500.
openaire   +1 more source

How Independent Are the Independent Auditors?

Financial Analysts Journal, 1979
(1979). How Independent Are the Independent Auditors? Financial Analysts Journal: Vol. 35, No. 6, pp. 76-78.
Steven E. Bolten, John H. Crockett
openaire   +2 more sources

The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management

, 2004
This study investigates whether the expertise, independence, and activities of a firm's audit committee have an effect on the quality of its publicly released financial information.
Jean Be´dard   +2 more
semanticscholar   +1 more source

Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions

, 2002
We find no significant association between non–audit service fees and impaired auditor independence, where auditor independence is surrogated by auditors’ propensity to issue going concern audit opinions. We also find no association between going concern
Mark L. Defond   +2 more
semanticscholar   +1 more source

Independent directors: partnering expertise with independence

Journal of Corporate Law Studies, 2015
Scepticism about independence as a solution to corporate governance problems is both understandable in view of past failures and valuable as a spur for further thinking about corporate governance reform. This article challenges the sceptics’ accepted wisdom that independence and expertise are mutually exclusive, and explores expertise instead as a ...
M Suzanne, Le Mire
openaire   +4 more sources

Managerial Conservatism, Board Independence, and Corporate Innovation

, 2017
Using panel data on U.S. public firms, we document a positive effect of board independence on corporate innovation. This effect is concentrated in firms that are larger in size, in the non-technical industries, facing less product market competition, and
Jun Lu, Wei Wang
semanticscholar   +1 more source

Testing the Efficiency and Independence of Attentional Networks

Journal of Cognitive Neuroscience, 2002
Jin Fan   +4 more
semanticscholar   +1 more source

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