审计委员会的特点和收益管理
Farzaneh Nassir Zadeh1, Davood Askarany2, Ali Shirzad1
1Faculty of Administrative and Economic Sciences, Ferdowsi University of Mashhad, Mashhad, 9177948974, Iran.
Heliyon
|October 23, 2023
概括
这项研究表明,审计委员会的特点影响计时收益管理,而不是实际收益管理. 区分这些类型的收益管理解释了以前的混合研究结果.
科学领域:
- 会计会计会计会计会计会计会计会计会计会计
- 公司治理 公司治理
背景情况:
- 对审计委员会特征和收益管理的先前研究产生了不一致的结果.
- 这种不一致可能源于不区分收益管理类型.
研究的目的:
- 调查审计委员会特征与收益管理之间的关系.
- 区分计时和实际收益管理,以解释先前文献中混合的发现.
主要方法:
- 使用一个多变量回归模型.
- 采用面板数据技术来测试假设.
主要成果:
- 审计委员会的财务专业知识和规模对积累收益管理产生重大影响.
- 审计委员会特征与实际收益管理之间没有发现显著的关系.
- 审计委员会的独立性与计时收益管理没有显著的关系.
结论:
- 区分计时和实际收益管理对于理解审计委员会特征的影响至关重要.
- 调查结果为投资者和利益相关者提供了评估收益管理和审计委员会有效性的指导.
相关概念视频
Compensation Mechanisms
358
The human body employs intricate mechanisms to counteract changes in blood pH, preventing conditions like acidosis (pH < 7.35) and alkalosis (pH > 7.45). These compensatory responses aim to restore normal arterial blood pH by engaging respiratory or renal systems, depending on the source of the imbalance.
Respiratory Compensation
This mechanism addresses metabolic-induced pH imbalances by adjusting breathing rates. Respiratory compensation begins within minutes of detecting a pH...
Respiratory Compensation
This mechanism addresses metabolic-induced pH imbalances by adjusting breathing rates. Respiratory compensation begins within minutes of detecting a pH...
358
Ethical Standards II
684
Ethical standards are the backbone of nursing practice, guiding nurses as they interact with patients, families, and colleagues. These standards are crucial for providing safe, empathetic care centered on the patient's needs.
Nurses are entrusted with upholding various ethical principles and standards. Nurses forge solid therapeutic relationships using trust, empathy, autonomy, confidentiality, and professional competence.
Confidentiality is crucial, embodying respect for individual privacy...
Nurses are entrusted with upholding various ethical principles and standards. Nurses forge solid therapeutic relationships using trust, empathy, autonomy, confidentiality, and professional competence.
Confidentiality is crucial, embodying respect for individual privacy...
684
Turnover Number and Catalytic Efficiency
10.2K
The turnover number of an enzyme is the maximum number of substrate molecules it can transform per unit time. Turnover numbers for most enzymes range from 1 to 1000 molecules per second. Catalase has the known highest turnover number, capable of converting up to 2.8×106 molecules of hydrogen peroxide into water and oxygen per second. Lysozyme has the lowest known turnover number of half a molecule per second.
Chymotrypsin is a pancreatic enzyme that breaks down proteins during digestion....
Chymotrypsin is a pancreatic enzyme that breaks down proteins during digestion....
10.2K
Ethical Standards I
823
The American Nurses Association (ANA) created and implemented the first nationally accepted Code of Ethics for Nurses with Interpretive Statements. The Code of Ethics is a living document regularly updated by the ANA and establishes an ethical standard that is non-negotiable for nurses in all roles and settings.
The Code of Ethics provisions outline the nurse's duty to the patient, the healthcare team, the profession, and society. The Code's fundamental principles include advocacy,...
The Code of Ethics provisions outline the nurse's duty to the patient, the healthcare team, the profession, and society. The Code's fundamental principles include advocacy,...
823
Quality Assurance
141
Quality assurance is the overarching term used to describe the activities employed to ensure the proper performance of a system. These activities can be classified into three categories: quality control, quality assessment, and internal corrective measures. Typically, these activities work cyclically: quality control is performed before and during the analysis, while quality assessment occurs during and after the investigation. Internal corrective measures are implemented based on the findings...
141
Actuarial Approach
80
The actuarial approach, a statistical method originally developed for life insurance risk assessment, is widely used to calculate survival rates in clinical and population studies. This method accounts for participants lost to follow-up or those who die from causes unrelated to the study, ensuring a more accurate representation of survival probabilities.
Consider the example of a high-risk surgical procedure with significant early-stage mortality. A two-year clinical study is conducted,...
Consider the example of a high-risk surgical procedure with significant early-stage mortality. A two-year clinical study is conducted,...
80


