â â â  â  zahra zamani [1] â â  seyed komail tayebi â  department of economics, university of isfahan, iran â â department of economics, university of isfahan, iran â â â  abstract â  international trade causes that markets to become more competitive and small-medium sized enterprises (smes) learn to compete effectively within this increasingly competitive global market place. smes are able to ...

background infant mortality rate is widely used to assessing the health status of population in both developing and developed countries. the aim of this study was to identify the main factors affect infant mortality rate in eco countries for the years 2005 to 2012. methods a panel data model from eco countries from 2005 to 2012 used to identify the some of key explanatory variables (gdp per cap...

SUMMARY Using the Chinese setting where two partners are assigned to lead each engagement, we find that gender-diverse partner pairs improve audit quality compared same-gender pairs. We show positive effect of gender diversity is concentrated in engagements led by with similar seniority or collaborating as signatory for an engagement before clients complex operations. evaluate potential factors...

ABSTRACT Accounting studies often examine whether the relation between X and Y varies with a moderating variable, M, by including an interactive term, × in regression. We provide plain-English guidance on why, how, when to use control variables, Z, interaction tests. A simulation simple descriptions demonstrate how interacted controls affect coefficient estimates interpretations. In particular,...

In the first half of the paper I study spurious regressions in panel data. Asymptotic properties of the least-squares dummy variable (LSDV) estimator and other conventional statistics are examined. The asymptotics of LSDV estimator are different from those of the spurious regression in the pure time-series. This has an important consequence for residual-based cointegration tests in panel data, ...

Enders and Granger provide critical values to test the null hypothesis of a unit-root against the alternative of threshold adjustment. However, in obtaining their critical values, Enders and Granger did not use a consistent estimate of the threshold nor did they use a lag-augmented data generating process. This note remedies both of these problems. The power of the test statistics using the con...

The purpose of this paper is to provide a tutorial of data analysis methods for answering questions that arise in analyzing data from wine-tasting events: (i) measuring agreement of two judges and its extension tom judges; (ii) making comparisons of judges across years; (iii) comparing two wines; (iv) designing tasting procedures to reduce burden of multiple tastings; (v) ranking of judges; and...

The Patentatlas by Greif and Schmiedl (2002) represents an important source for patent data in Germany. Its use for industry-specific studies is however problematic because the correct assignment of patent data classified by technological fields to commonly used industry classifications is unclear. This paper presents an application-oriented approach to this issue. In using industryspecific R&D...

This paper seeks to investigate the determinants of banking network profitability in Iran from 2007 to 2012. The results of our study indicate that both bank-specific factors and macroeconomic factors influence banks’ profitability in Iran. Results confirm that bank profitability is significantly influenced by investment to total assets ratio, non-performing loans to total assets ratio, a...

In this paper we investigate the effect of internationalization on home market performance using survey data and financial statement data of German insurance groups with property-liability business for the years 1999 through 2009. We develop a resource-based perspective and argue that strategic transformation is a major factor driving insurance groups’ internationalization, whereby successful i...