139 research outputs found
The Role Of Auditor Characteristics: Earnings Management and Audit Committee Effectiveness
This study aims to analyze the moderating effect of auditor characteristics on the relationship between audit
committee effectiveness and earnings management. Mechanisms of good corporate governance can limit and control the opportunistic actions of management. A highly effective audit committee will reduce the prevalence of earnings management. In addition to the audit committee as an internal party that oversees the credibility of financial statements, it is also necessary to supervise external parties, through the use of external auditors. With expectations of reducing earnings manipulation, this
study examines the effects of the combination of an effective audit committee and an independent auditor. The research sample selection uses a purposive judgmental non-probability sampling technique. The sample obtained is 754 firm years, consisting of three years of company observations in the Indonesian capital market between 2016 and 2018, except those in the financial sector. Earnings management is measured by accrual value using a modified Jones model. The independent variable of the study is the effectiveness of the audit committee (EFAC) which will be assessed using the DeZoort index. The results of the empirical testing support the research hypothesis; the more effective the audit committee is and the longer the external audit period is, the more prevalent earnings management will be. In addition, the more effective the audit committee is, coupled with the use of one of the big four auditors, the less prevalent earnings management will be, which means the auditor's reputation also strengthens the relationship between the effectiveness of the audit committee and earnings management. Further, the moderating effect of auditor specialization on the influence of the audit committee on earnings manipulation did not provide significant results
On Scores, Losing Scores and Total Scores in Hypertournaments
A -hypertournament is a complete -hypergraph with each -edge endowed with an orientation, that is, a linear arrangement of the vertices contained in the edge. In a -hypertournament, the score (losing score ) of a vertex is the number of arcs containing in which is not the last element (in which is the last element). The total score of is defined as . In this paper we obtain stronger inequalities for the quantities , and , where . Furthermore, we discuss the case of equality for these inequalities. We also characterize total score sequences of strong -hypertournaments
On imbalances in oriented multipartite graphs
Abstract. An oriented k-partite graph(multipartite graph) is the result of assigning a direction to each edge of a simple k-partite graph. Let D(V 1 , V 2 , · · · , V k ) be an oriented k-partite graph, and let d as the imbalance of the vertex v ij . In this paper, we characterize the imbalances of oriented k-partite graphs and give a constructive and existence criteria for sequences of integers to be the imbalances of some oriented k-partite graph. Also, we show the existence of an oriented k-partite graph with the given imbalance set
Board governance mechanisms and liquidity creation: Empirical evidence from GCC banking sector
While various board governance mechanisms, such as board independence, expertise, diversity, and committee structures, play a crucial role in over-seeing and guiding bank operations, the extent of their impact on liquidity creation as the preeminent function of the GCC banking sector remains unclear and unexplored. To fill this gap, therefore, this study examines the impact of board governance attributes on liquidity creation in the GCC banking sector. In addition, this study investigates the moderating effect of government ownership on the association between board governance features and bank liquidity creation. To accomplish the objectives of our study, a sample of 68 listed banks over the period of 2010– 2021 in the GCC region were employed, and feasible generalized least squares (FGLS) regression was used. The findings indicate that board governance mechanisms in terms of independence, foreign directors, education level, meetings, and board size play a positive role in enhancing bank liquidity creation, whereas the presence of female board members does not affect liquidity creation. Moreover, the supplementary analyses and endogeneity tests provide further validation for the primary regression results, thereby confirming the robustness of the findings. The study’s findings are among the earliest empirical evidence of the effect of board governance attributes on liquidity creation in the GCC banking sector
Hospitality employers’ perceptions of technology for sustainable development: The implications for graduate employability
This paper investigates hospitality employers’ perspectives of two key inter-disciplinary subjects, i.e. sustainable development (SD) and information technology in the context of hospitality education, particularly graduate employability. A qualitative approach is deployed at this stage of the research with semi-structured interviews conducted with employers of hospitality graduates that represent diverse stakeholders in the industry. Respondents had varying interpretations of the meaning of sustainable development and the role of technology in their businesses. Sustainability is not currently prioritised as a critical employability skill however employers clearly appreciate the value of sustainability for their business and recognise how technology might support SD. This is the first effort to investigate employers’ perspectives of the interdisciplinary subjects of technology and sustainable development in hospitality management undergraduate education
Use of alcoholic beverages in VA medical centers
BACKGROUND: Benzodiazepines are the first-line choice for the treatment of alcohol withdrawal syndrome. However, several hospitals continue to provide alcoholic beverages through their formulary for the treatment of alcohol withdrawal. While there are data on the prevalence of this practice in academic medical centers, there are no data on the availability of alcoholic beverages at the formularies of the hospitals operated by the department of Veteran's Affairs. METHODS: In this study, we surveyed the Pharmacy managers at 112 Veterans' Affairs Medical Centers (VAMCs) to ascertain the availability of alcohol on the VAMC formularies, and presence or lack of a policy on the use of alcoholic beverages in their VA Medical Center. RESULTS: Of the pharmacy directors contacted, 81 responded. 8 did not allow their use, while 20 allowed their use. There was a lack of a consistent policy across the VA medical centers on availability and use of alcoholic beverages for the treatment of alcohol withdrawal syndrome. CONCLUSION: There is lack of uniform policy on the availability of alcoholic beverages across the VAMCs, which may create potential problems with difference in the standards of care
Comparison of the temporal release pattern of copeptin with conventional biomarkers in acute myocardial infarction
Background Early detection of acute myocardial infarction (AMI) using cardiac biomarkers of myocardial necrosis remains limited since these biomarkers do not rise within the first hours from onset of AMI. We aimed to compare the temporal release pattern of the C-terminal portion of provasopressin (copeptin) with conventional cardiac biomarkers, including creatine kinase isoenzyme (CK-MB), cardiac troponin T (cTnT), and high-sensitivity cTnT (hs-cTnT), in patients with ST-elevation AMI. Methods We included 145 patients undergoing successful primary percutaneous coronary intervention (PCI) for a first ST-elevation AMI presenting within 12 h of symptom onset. Blood samples were taken on admission and at four time points within the first 24 h after PCI. Results In contrast to all other markers, copeptin levels were already elevated on admission and were higher with a shorter time from symptom onset to reperfusion and lower systolic blood pressure. Copeptin levels peaked immediately after symptom onset at a maximum of 249 pmol/L and normalized within 10 h. In contrast, CK-MB, cTnT, and hs-cTnT peaked after 14 h from symptom onset at a maximum of 275 U/L, 5.75 lg/L, and 4.16 lg/L, respectively, and decreased more gradually. Conclusions Copeptin has a distinct release pattern in patients with ST-elevation AMI, peaking within the first hour after symptom onset before conventional cardiac biomarkers and falling to normal ranges within the first day. Further studies are required to determine the exact role of copeptin in AMI suspects presenting within the first hours after symptom onset
Comparison of participants and non-participants to the ORISCAV-LUX population-based study on cardiovascular risk factors in Luxembourg
BACKGROUND: Poor response is a major concern in public health surveys. In a population-based ORISCAV-LUX study carried out in Grand-Duchy of Luxembourg to assess the cardiovascular risk factors, the non-response rate was not negligible. The aims of the present work were: 1) to investigate the representativeness of study sample to the general population, and 2) to compare the known demographic and cardiovascular health-related profiles of participants and non-participants. METHODS: For sample representativeness, the participants were compared to the source population according to stratification criteria (age, sex and district of residence). Based on complementary information from the "medical administrative database", further analysis was carried out to assess whether the health status affected the response rate. Several demographic and morbidity indicators were used in the univariate comparison between participants and non-participants. RESULTS: Among the 4452 potentially eligible subjects contacted for the study, there were finally 1432 (32.2%) participants. Compared to the source population, no differences were found for gender and district distribution. By contrast, the youngest age group was under-represented while adults and elderly were over-represented in the sample, for both genders. Globally, the investigated clinical profile of the non-participants was similar to that of participants. Hospital admission and cardiovascular health-related medical measures were comparable in both groups even after controlling for age. The participation rate was lower in Portuguese residents as compared to Luxembourgish (OR = 0.58, 95% CI: 0.48-0.69). It was also significantly associated with the professional status (P < 0.0001). Subjects from the working class were less receptive to the study than those from other professional categories. CONCLUSION: The 32.2% participation rate obtained in the ORISCAV-LUX survey represents the realistic achievable rate for this type of multiple-stage, nationwide, population-based surveys. It corresponds to the expected rate upon which the sample size was calculated. Given the absence of discriminating health profiles between participants and non-participants, it can be concluded that the response rate does not invalidate the results and allows generalizing the findings for the population
- …