The effect of CEO turnover on audit report lag and management discretionary report lag: evidence from Korea
نویسندگان
چکیده
منابع مشابه
Auditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran
The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As ...
متن کاملCEO Turnover and Audit Pricing
Top management turnover can be classified into forced turnover and voluntary turnover. Forced CEO turnover may be triggered by poorer operating performance (Helwege et al. 2012) that fails to meet the expectation of corporate board; this pressure of immediate performance improvement may induce the incoming CEO to engage in earnings management (SAS No.99, AICPA 2002), and in turn increase the li...
متن کاملthe effect of traffic density on the accident externality from driving the case study of tehran
در این پژوهش به بررسی اثر افزایش ترافیک بر روی تعداد تصادفات پرداخته شده است. به این منظور 30 تقاطع در شهر تهران بطور تصادفی انتخاب گردید و تعداد تصادفات ماهیانه در این تقاطعات در طول سالهای 89-90 از سازمان کنترل ترافیک شهر تهران استخراج گردید و با استفاده از مدل داده های تابلویی و نرم افزار eviews مدل خطی و درجه دوم تخمین زده شد و در نهایت این نتیجه حاصل شد که تقاطعات پر ترافیک تر تعداد تصادفا...
15 صفحه اولthe effect of explicit teaching of metacognitive vocabulary learning strategies on recall and retention of idioms
چکیده ندارد.
15 صفحه اولAnalysis on Time-Lag Effect of Research and Development Investment in the Pharmaceutical Industry in Korea
OBJECTIVES The aim of this study is to analyze the influence of the research and development (R&D) investment of pharmaceutical companies on enterprise value. METHODS The period of the empirical analysis is from 2000 to 2012, considering the period after the influence of the financial crisis. Financial statements and comments in general and internal transactions were extracted from TS-2000 of...
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ژورنال
عنوان ژورنال: Investment Management and Financial Innovations
سال: 2016
ISSN: 1810-4967,1812-9358
DOI: 10.21511/imfi.13(1).2016.05