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Do Firms Become More Conservative After Financial Restatements?
Huang, Rongbing; Shangguan, Zhaoyun; Vasudevan, Gopala - 2009
We examine whether firms' earnings exhibit higher degrees of conservatism after restating their financial statements. Conservatism is defined as more timely recognition of gains than losses in earnings (Basu, 1997). Using a sample of restatements derived from the Government Accountability Office...
Persistent link: https://www.econbiz.de/10009459097
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An impeditive administrative culture? The legacy of Australia's first Auditor-General on the Australian Audit Office
Wanna, John; Ryan, Christine M. - 2003
the end of the term of Australia's first Auditor-General in 1925. The Audit Office was created to assist the government in … numerous problems for both the Office and government. The Auditor-General was unable, or unwilling, to adapt his audit … period illustrate the importance of relations between the Audit Office and the government, and the role of the Auditor …
Persistent link: https://www.econbiz.de/10009483251
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Evolution and governance of the biotechnology and pharmaceutical industry of China
Curtin University Sustainable Policy Institute (CUSP)
. After examining the definition of China’s biotechnology industry as well as its evolution, the authors of this paper employ …
Persistent link: https://www.econbiz.de/10009434915
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Financial globalization and the shifting sands of contemporary financial markets
Das, Dilip K - 2010
The objective of this article is to examine the evolution of the global financial markets during the post-World War …
Persistent link: https://www.econbiz.de/10009441817
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Entrepreneurship as a Point of Departure for a Course in Pluralist Economic Principles
Earl, Peter E.; Wakeley, Tim - 2005
Many commentators have pointed towards a downturn in the enrolment of students on economics degrees. Part of the explanation for this phenomenon is probably because business studies degrees meet students' requirements for practical understanding more closely. We suggest here that one of the...
Persistent link: https://www.econbiz.de/10009447893
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A model of factors affecting an information system's change in state
Heales, J. - 2002
an information system is either in a stable state of evolution in which the information system's functionality is …
Persistent link: https://www.econbiz.de/10009447999
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Experimental evidence that partner choice is a driving force in the payoff distribution among cooperators or mutualists: the cleaner fish case
Bshary, R.; Grutter, A. S. - 2002
Supply and demand largely determine the price of goods on human markets. It has been proposed that in animals, similar forces influence the payoff distribution between trading partners in Sexual selection, intraspecific cooperation and interspecific mutualism. Here we present the first...
Persistent link: https://www.econbiz.de/10009448002
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Punctuated equilibrium: Reconciling theory of revolutionary and incremental change
Wollin, Andrew - 1999
Using Simon's concept of nested hierarchies, this paper advances a new synthesis for understanding how and why the discontinuous change processes of punctuated equilibrium may occur in socio-economic settings. A. key concept is the nested, multilevel organization of 'deep structure', the order...
Persistent link: https://www.econbiz.de/10009448283
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Estimating Phenotypic Correlations: Correcting for Bias Due to Intraindividual Variability
Adolph, Stephen C.; Hardin, J. S. - 2006
1 Correlations between phenotypic traits are important in a number of contexts in physiological ecology, evolutionary physiology, and behaviour. Correlations can reflect functional connections or trade-offs among performance traits (e.g. bite force, jumping distance) and can reveal causal...
Persistent link: https://www.econbiz.de/10009468751
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Reading the Recent Monetary History of the United States, 1959-2007
Rubio-Ramirez, Juan F. - 2010
In this paper the authors report the results of the estimation of a rich dynamic stochastic general equilibrium (DSGE) model of the U.S. economy with both stochastic volatility and parameter drifting in the Taylor rule. They use the results of this estimation to examine the recent monetary...
Persistent link: https://www.econbiz.de/10009475410