Determinants of Earnings Response Coefficient in the Nigerian Post-IFRS Implementation Era

The Determinants of Aid in the Post-Cold War Era

The authors estimate the responsiveness of aid to recipient countries’ economic and physical needs, civil/political rights, and government effectiveness. They look exclusively at the postCold War era and use fixed effects to control for the political, strategic, and other considerations of donors. They find that aid and per capita income have been negatively related, while aid has been positive...

Perceived Auditor Quality and the Earnings Response Coefficient

network of phonological rules in lori dialect of andimeshk: a study within the framework of post-generative approach.

پژوهش حاضر ارائه ی توصیفی است از نظام آوایی گویش لری شهر اندیمشک، واقع در شمال غربی استان خوزستان. چهارچوب نظری این پژوهش، انگاره ی پسازایشی جزءمستقل می باشد. این پایان نامه شامل موارد زیر است: -توصیف آواهای این گویش به صورت آواشناسی سنتی و در قالب مختصه های زایشی ممیز، همراه با آوانوشته ی تفصیلی؛ -توصیف نظام آوایی گویش لری و قواعد واجی آن در چهارچوب انگاره ی پسازایشی جزءمستقل و معرفی برهم کن...

Editorial: The Post-Exome Era

The Iranian Rehabilitation Journal (IRJ) invites research papers on the genetic basis of single gene and complex disorders. This vastly dynamic branch of science will complement the multidisciplinary wealth of expertise in the fields of social welfare and rehabilitation. The past few years have witnessed outstanding research projects on the genetic causes of numerous debilitating disorders, suc...

CEOs and Earnings Management: The Distributional Anomalies of Discretionary Accruals in Post- SOX Era

This thesis examines anomalies related to the discretionary accruals usage during the tenures of CEOs in listed U.S. companies since the implementation of Sarbanes-Oxley Act. The approach used in this thesis is quantitative in nature. Four well-known discretionary accruals models: Healy model, DeAngelo model, Jones model and modified Jones are used in to separate discretionary accruals from the...