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This study provides empirical evidence on how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. We employ city office-level client importance fee-based measures, both performance-adjusted discretionary total...
Persistent link: https://www.econbiz.de/10009459106
Tyrimo objektas – mokesčių našta žemės ūkyje.Darbo tikslas – nustatyti mokesčių naštą žemės ūkyje ir įvertinti kaip mokesčių ir įmokų pasikeitimai 2009-2011 metais pakeis mokesčių naštą ūkininkų ūkiuose.Uždaviniai: išnagrinėti mokesčių naštos vertinimo...
Persistent link: https://www.econbiz.de/10009478949
key revenue source is service fees and charges, including fines. Premised on the notion of user pays, service fees and …
Persistent link: https://www.econbiz.de/10009484591
true benefit of the investment. Major considerations must include performance, management and fees; which ultimately … individually managed mutual funds, however studies lack this comparison of performance based on fund fees and investment objective … fees affect overall returns to the investor. Using the 2010 Center for Research in Security Prices (CRSP) database, this …
Persistent link: https://www.econbiz.de/10009450245
This paper analyzes a unique dataset of art auctions on eBay. We studythe behavior of buyers and sellers, demand and supply, by means of anovel structural estimation approach. Our empirical framework considersthe process of arrival of new bidders as well as the distribution ofbidder valuations...
Persistent link: https://www.econbiz.de/10009435085
The dissertation is comprised of three papers. In the first two Chapters, I analyze the importance of competition, preference heterogeneity, and socio-economic/country-specific factors to explain the differences in penetration rates of mobile phone services across EUMember States. Chapter 1...
Persistent link: https://www.econbiz.de/10009455247
University of Minnesota Ph.D. dissertation. July 2010. Major: Economics. Advisors: Patrick Bajari and Robert Town. 1 computer file (PDF): x, 136 pages, appendices A.
Persistent link: https://www.econbiz.de/10009462876
Much of the extensive empirical literature on insurance markets hasfocused on whether adverse selection can be detected. Once detected, however, therehas been little attempt to quantify its welfare cost, or to assess whether and whatpotential government interventions may reduce these costs. To...
Persistent link: https://www.econbiz.de/10009479996
There are hundreds of thousands of crude oil and natural gas wells across North America that are currently not producing oil or gas. Many of these wells have not been permanently decommissioned to meet environmental standards for permanent closure, but are in an inactive state that enables them...
Persistent link: https://www.econbiz.de/10009450706
We postulate a nonlinear DSGE model with a financial sector and heterogeneous households. In our model, the interaction between the supply of bonds by the financial sector and the precautionary demand for bonds by households produces significant endogenous aggregate risk. This risk induces an...
Persistent link: https://www.econbiz.de/10012524850