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AbstractWe investigate whether the experience of audit committee members is associated with audit quality. In order to comprehensively analyse the experience of audit committee members, we include audit committee member tenure, age and multiple-directorships in our analysis. Using observations from 2001 to 2012, we undertake analysis on 13,155 firm-year observations and find that all our proxies of audit committee member experience are positively associated with audit fees. A range of additional tests, including using discretionary accruals as an alternative measure of audit quality and differences-in-differences analysis, support our main findings and our results consequently make a number of contributions to both the literature and policy making. One possible policy contribution is that regulators may wish to consider audit committee characteristics representing experience when framing recommendations to improve audit quality and thereby, financial reporting by firms. 相似文献
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Using an Australian sample of 494 firm‐year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise. The association between accounting financial expertise and conservatism holds only when the accounting financial expert(s) on audit committees is (are) independent. Overall, results suggest that audit committee accounting financial expertise is important in recognising the asymmetrical timeliness of losses. Findings provide a better understanding of the dynamics between audit committee financial expertise and earnings conservatism and demonstrate the importance of accounting financial expertise in improving financial reporting quality. 相似文献
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The gradualist approach to trade liberalization views the uniform tariffs implied by MFN status as an important step on the
path to free trade. We investigate whether a regime of uniform tariffs will be preferable to discriminatory tariffs when countries
engage in non-cooperative interaction in multilateral trade. The analysis includes product differentiation and asymmetric
costs. We show that with the cost asymmetry the countries will disagree on the choice of tariff regime. When the choice of
import tariffs and export subsidies is made sequentially the uniform tariff regime may not be sustainable, because of an incentive
to deviate to a discriminatory regime. Hence, an international body is needed to ensure compliance with tariff agreement. 相似文献
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Korhan Gökmenoğlu Nigar Taspinar 《The journal of international trade & economic development》2016,25(5):706-723
This study investigates the relevance of the environmental Kuznets curve (EKC) hypothesis in Turkey for the period 1974–2010 using carbon dioxide (CO2) emissions, energy consumption, economic growth, and foreign direct investment (FDI) variables. The long-run equilibrium relationship among CO2 emissions, energy consumption, economic growth, and FDI is revealed using the bounds test. The error correction model under autoregressive-distributed lag mechanism suggests that CO2 emissions converge to their long-run equilibrium level by a 49.2% speed of adjustment every year by the contribution of energy consumption, economic growth, and FDI. The Toda–Yamamoto (1995) causality test results imply that carbon emissions and FDI, energy consumption, and CO2 emissions have bidirectional causal relationships. On the other hand, there are unidirectional causal relationships running from economic growth and energy consumption to FDI and from economic growth to energy consumption. Our findings provide evidence of the validity of the pollution haven hypothesis, in addition to the scale effect, and the EKC in the case of Turkey. 相似文献
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Nigar Hashimzade Hassan Khodavaisi Gareth D. Myles 《International Tax and Public Finance》2011,18(2):214-232
The European Union has long maintained an intention to move to the origin principle of taxation, but no progress has been
made since the completion of the single market. The lack of progress seems surprising, given the significant support for the
origin principle in the economic literature. However, there is a contrast between the European Union that contains countries
of widely different sizes and productivity levels, and the theoretical literature that has focused on models with symmetrical
countries. We extend the modelling of preferences over tax principles to incorporate asymmetries in efficiency and size. We
show that asymmetry can cause disagreement among countries over tax principles to be sustained even with close economic integration.
Large countries and inefficient countries are shown to prefer the origin principle. In contrast, small countries and efficient
countries can have a preference for the destination principle. These results provide an insight into the political economy
of the impasse in European Union tax policy. 相似文献