Empirical relations

This study aims to examine the relationship between audit firm rotation and audit fees. Ordinary Least Squares regression is used to test this relationship. Using data from 72 companies listed on the Vietnamese stock exchanges on HOSE and HNX, with a total of 286 observations from 2017 to 2020, this study manually collects audit firm rotation and audit fees. The results show that audit firm rotation is positively related to audit fees.

12p leminhvu111 07-06-2024 1 0   Download

Part 2 of ebook "Progress in activity-based analysis" provides readers with contents including: sequential and simultaneous choice structures for modelling intra-household interactions in regional travel models; an empirical comparison of alternative models of household time allocation; incorporating latent determinants in activity time allocation modelling: application to value of activity time estimation; an analysis of activity type classification and issues related to the with whom and for whom questions of an activity diary;...

280p dongmelo 21-05-2024 2 2   Download

The rest of our paper is organized as follows. First, we present theoretical and related works to ours. Then, we outline our research design and econometric methods. After reporting the empirical on the baseline and additional analyses, we discuss theoretical and practical implications to end this current article.

18p vijaychest 16-05-2024 2 0   Download

Reconstructing phylogenetic trees from protein sequences normally requires empirical amino acid substitution models to calculate the likelihood of trees or genetic distances between species. The tree of life is classified into three domains of Eukaryotes, Archaea, and Bacteria. The amino acid substitution models have been intensively studied for decades, but few are related to Bacteria. Rooting bacterial trees remains a challenging problem in the phylogenetic analysis due to the long branch separating Bacteria and other domains.

14p dianmotminh02 03-05-2024 4 2   Download

This study empirically investigates the relation between modularity and the impact it has on competitive performance of firms. It focuses on both the dimensions of modularity including process and product modularity. With the vast development of supply chain integration in firms, this study focuses on the quality management perspective of firms by assimilating supply chain integration system with it.

12p longtimenosee10 26-04-2024 2 1   Download

This study aims to provide empirical results about the external management practices in supply chain on the financial performance of manufacturing firms in Thailand. It also emphasizes the mediating role of sustainable supply chain management and its importance while considering the relation between external practices and performance. Quantitative method in the form of questionnaires is adopted in this paper. Using this survey method, the information is collected from the 346 manufacturing firms of Thailand and is then analyzed by using statistical tools such as SPSS and AMOS.

9p longtimenosee10 26-04-2024 4 1   Download

Ebook "Emerging energetic materials: Synthesis, physicochemical, and detonation properties" provides the reader an insight into the depth and breadth of theoretical and empirical models and experimental techniques currently being developed in the field of energetic materials. It presents the latest research by DoD engineers and scientists, and some of DoD’s academic and industrial researcher partners. The topics explored and the simulations developed or modified for the purposes of energetics may find application in other closely related fields, such as the pharmaceutical industry.

477p tracanhphuonghoa1007 22-04-2024 5 2   Download

This study focuses on the relationship between psychological capital structure, psychological capital and related factors of Shenzhen Supply Chain enterprises employees. Shenzhen Supply Chain enterprises stand in the front line of China's developed regions, which is the vane of the local economy. The acquisition and maintenance of their competitive advantages is a subject that corporate managers, academic researchers who care about corporate management and even government departments should be faced.

13p longtimenosee09 08-04-2024 4 0   Download

The researcher specifies the relation between the latent and observed variables and inter-correlation is allowed between all the factors. This research is based on proposing and evaluating the model based on the association between internal and external collaboration, IT capability, and performance of a firm. The study results in important implications, which are important from managerial and theoretical perspectives.

9p longtimenosee09 08-04-2024 9 0   Download

Theoretically, the supply chain competitiveness is conclusively believed to be positively related with economic growth. While empirically, this relationship does not always hold in many countries for several reasons. In the empirical literature, the link between economic growth and competitiveness has been highly debated. Thus, the main purpose of current article is to examine the link between economic growth and competitiveness in European Union (EU-28 countries) over period from 2007 to 2017. Using Panel Models (Fixed and random effects models).

6p longtimenosee09 08-04-2024 2 1   Download

The research "The relation between regional government supply chain management and decision making: Case study on regional election in Indonesia" aims to explore the possible benefits of regional government supply chain management information towards decision making in regional election (“Pilkada”) in Indonesia. This research is important due to the rarity of researches that discuss the empirical and theoretical proofs of people’s needs towards government Supply chain management information.

15p longtimenosee07 29-03-2024 6 2   Download

Tax management is carried out by all companies, including the agricultural sector. In practice, the impact on financial performance caused by various problems relates to accounting policies of biological assets, transparency, accountability, responsibility, independence, fairness, and the size of the company. This study aims to prove empirically whether there is an influence of biological asset accounting policy implications, good corporate governance practices, and company size on tax management through financial performance in agricultural sector companies.

10p longtimenosee06 27-03-2024 6 2   Download

This paper aims to identify the factors influencing knowledge sharing in the supply chain and the related theories. A quali-quantitative mixed method has been adopted in our exploratory study. Firstly, a Delphi method has been applied to design the conceptual model. After this, the resulting model has been examined and empirically applied to explore the selected case study, by a quantitative approach. The main instrument of the study is a researchermade questionnaire that its validity was achieved through Content.

10p longtimenosee04 06-03-2024 6 1   Download

This study empirically investigates the relation between modularity and the impact it has on competitive performance of firms. It focuses on both the dimensions of modularity including process and product modularity. With the vast development of SCQI in firms, this research emphasizes the quality management perspective of firms by assimilating supply chain integration system with it. SCQI system has attained a significant attention over the world that allow firms to strategically collaborate its outer and inner SCI procedures in order to obtain great level quality and modest performance.

7p longtimenosee04 06-03-2024 12 1   Download

The empirical literature on the effects of International Financial Reporting Standards (IFRS) adoption strategies on supply chain management and accounting quality focuses on more IFRS enforcement strategy. Limited studies have, in particular, examined IFRS modification strategy in relationship with accounting quality. In this regard, this paper investigates the impacts of different IFRS adoption strategies on accounting quality. The mediating effect of control of corruption on the relation between different IFRS adoption strategies on accounting quality is also examined.

9p longtimenosee04 06-03-2024 2 0   Download

This study explore the market reaction and its influencing factors when enterprises announce the launching of new IoT-related products or services, aiming to understand whether investors in the capital market will react to IoT-related announcements and whether such reaction subsequently generates abnormal returns on stock prices.

8p vimarillynhewson 02-01-2024 7 3   Download

Ebook "Advances in international accounting: Volume 17" is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies

261p tuongnhuoclan 28-11-2023 4 3   Download

The main goals of this research are to investigate the key factors that determine learners' satisfaction of E-Learning, assess their impact, and simultaneously provide a pragmatic evaluation of learners’ satisfaction of E-Learning, which has not been done by other studies under the same field. Unlike other studies under the same topic, this research has a systematic and multidimensional research model in which satisfaction is evaluated with reference to the aspects of the E-Learning system, as well as considering factors related to lecturers’ and learners' perspective.

26p nhanchienthien 25-07-2023 6 3   Download

The research "Empirical analysis of economic growth and unemployment in Vietnam" investigates the relationship between unemployment and economic growth in Vietnam through the implementation of Okun’s law. Using annual data covering the period 1991-2018, time series techniques are used to test the relation between unemployment and economic growth and to obtain estimates for Okun’s coefficient.

6p nhanchienthien 25-07-2023 5 4   Download

This thesis adopts an explanatory sequential mixed-approach, incorporating two inter-related studies investigates the resilience capabilities of Hong Kong-based SMEs. Specifically, the overall objective is to empirically examine the multidimensionality of resilience capability, and how each dimension is developed, utilized, and evolved over time and in various contexts. Study 1 involves a survey of 177 Hong Kong-based SMEs and explores the interrelationship between resilience capabilities and firm performance, and the moderating impact of environmental turbulence on these relationships.

332p runthenight04 02-02-2023 6 1   Download