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Residual Diagnostic Methods for Bayesian Structural Equation Models

Stokes-Riner, Abbie; Thurston, Sally W.

model assumptions. Individual-level residuals are easy to estimate in the Bayesian SEM and are used to dene posterior … predictive checks for model assumptions. The empirical cumulative distribution function of the residuals is used to test the … assumption that the residual error is normally distributed. Cumulative sums of the residuals are used to check the assumption …

Persistent link: https://www.econbiz.de/10009483015

Corporate governance mechanisms and earnings management in transitional countries – evidence from Chinese listed firms

Lin, Teng - 2011

The objective of this thesis is to investigate whether the corporate governance practices adopted by Chinese listed firms are associated with the quality of earnings information. Based on a review of agency and institutional theory, this study develops hypotheses that predict the monitoring...

Persistent link: https://www.econbiz.de/10009438004

The role of the audit committee and institutional investors in constraining earnings management : evidence from Chinese firms listed in Hong Kong

Lin, Philip Teng; Hutchinson, Marion R.; Percy, Majella - 2009

Using data from 2004 to 2008, we find that an audit committee is an important monitoring mechanism as audit committee independence, expertise and size are associated with reduced levels of abnormal accruals, our measure of earnings management. This study also attempts to discern when the...

Persistent link: https://www.econbiz.de/10009438215

The Use of Loan Loss Provisions for Earnings, Capital Management and Signalling by Australian Banks

Anandarajan, Asokan; Hasan, Iftekhar; McCarthy, Cornelia - 2005

This research is motivated by the fact that there is a paucity of research on the earnings management practices of banks in Australia. Research on the practices of North American, European and Asian banks provided conflicting evidence. In this study, we examine whether Australian banks engage in...

Persistent link: https://www.econbiz.de/10009440734

Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs

Yip, Erica; Van Staden, Chris; Cahan, Steven - 2011

Recently, Francis, Nanda and Olsson (2008) proposed that earnings quality influence firms’ disclosure decisions. We examine whether Corporate Social Responsibility (CSR) disclosure is related to earnings management and if the relationship is mitigated by political cost considerations or by the...

Persistent link: https://www.econbiz.de/10009457407

Client Importance and Earnings Management: The Moderating Role of Audit Committees

Sharma, Vineeta D.; Sharma, Divesh S.; … - 2011

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

Essays On Audit Report Lag

Tanyi, Paul N - 2011

Audit reporting lag continues to remain an issue of significant interest to regulators, financial statement users, public companies, and auditors. The SEC has recently acted to reduce the deadline for filing annual and quarterly financial statements. Such focus on audit reporting lag arises...

Persistent link: https://www.econbiz.de/10009460500

An Examination of Accounting and Auditing Issues Related to Strategic Environmental Initiatives

Litt, Barri A - 2011

Although corporate environmental accountability is receiving unprecedented attention in the United States from policy makers, the capital market, and the public at large, extant research is limited in its examination of the implications of strategic corporate environmental initiatives on...

Persistent link: https://www.econbiz.de/10009460502

Shareholder Ratification of The Auditor and Audit Market Competition

Dao, Mai TT - 2009

In my dissertation, I examine factors associated with firms’ submission of auditor selection for shareholder ratification and test if shareholder ratification of auditor selection is associated with the extent of price competition in the audit market (as measured by audit fees) and audit...

Persistent link: https://www.econbiz.de/10009460585

Accounting flexibility and managers' forecast behavior prior to seasoned equity offerings.

Kim, Jae Bum - 2011

University of Minnesota Ph.D. dissertation. June 2011. Major: Bussiness administration. Advisor: Pervin shroff. 1 computer file (PDF); v, 68 pages, appendix A.

Persistent link: https://www.econbiz.de/10009462831