This article investigates the relationship between fees for audit and non-audit services with Tobin＇s Q. Using a sample of Brazilian public companies in the period from 2009 to 2011, we estimate the association betwe...This article investigates the relationship between fees for audit and non-audit services with Tobin＇s Q. Using a sample of Brazilian public companies in the period from 2009 to 2011, we estimate the association between Tobin＇s Q and the auditors＇ remuneration scaled by total assets. Additionally, to strengthen the conclusions, we present a second model with the remuneration of the auditors in absolute terms. The results suggest a significant relationship between Tobin＇s Q and audit and non-audit fees, positive and negative, respectively. Specifically, increases in audit fees and non-audit fees respectively increase and decrease the Tobin＇s Q of the audited company. The results of this study have important implications for those interested in good corporate governance practices. Managers and board members concerned with value carefully evaluate the remuneration and nature of services creation, when engaging independent auditors, should provided.展开更多
Background:The analysis of communication tools used in advocacy is currently a topical research problem in the context of dynamic information communication in the sociopolitical space.Aims and Objectives:The aim of th...Background:The analysis of communication tools used in advocacy is currently a topical research problem in the context of dynamic information communication in the sociopolitical space.Aims and Objectives:The aim of the study was to analyze the attorney’s request as a means of obtaining information by attorneys to carry out their professional activity.Materials and Methods:The research was conducted with the help of numerous methods,the method of expert interviews being the leading one.It was used to single out the procedural characteristics and prospects of the attorney’s request in presentday Ukraine.Results:Attention is drawn to a number of issues that complicate the process of submitting attorney’s request and a proper use of this mechanism and procedure by an attorney.The ratification of the EU-Ukraine Association Agreement opens up new prospects not only for Ukrainian and European producers but also provides for interesting objectives for attorneys to consult the private sector in the process of building new markets.Conclusion:In this article,it was suggested to compare and analyze the issue of the attorney’s request in Ukrainian and Polish legal framework.As a result of the research,problems were identified,and proposals were made for a simplified procedure for submitting an attorney’s request as a communication instrument in advocacy.展开更多
It isn’t often that officialdom helps fi-nance a businessperson’s court fees in a lawsuit where it is the accused.But that is exactly what happened in Chenghua District Chengdu,capital of Sichuan Province,where the ...It isn’t often that officialdom helps fi-nance a businessperson’s court fees in a lawsuit where it is the accused.But that is exactly what happened in Chenghua District Chengdu,capital of Sichuan Province,where the local government recently took the sur-prising action of assisting plaintiff and auto parts manufacturer Gu Kui in fighting a court battle to sue itself.展开更多
文摘This article investigates the relationship between fees for audit and non-audit services with Tobin＇s Q. Using a sample of Brazilian public companies in the period from 2009 to 2011, we estimate the association between Tobin＇s Q and the auditors＇ remuneration scaled by total assets. Additionally, to strengthen the conclusions, we present a second model with the remuneration of the auditors in absolute terms. The results suggest a significant relationship between Tobin＇s Q and audit and non-audit fees, positive and negative, respectively. Specifically, increases in audit fees and non-audit fees respectively increase and decrease the Tobin＇s Q of the audited company. The results of this study have important implications for those interested in good corporate governance practices. Managers and board members concerned with value carefully evaluate the remuneration and nature of services creation, when engaging independent auditors, should provided.
文摘Background:The analysis of communication tools used in advocacy is currently a topical research problem in the context of dynamic information communication in the sociopolitical space.Aims and Objectives:The aim of the study was to analyze the attorney’s request as a means of obtaining information by attorneys to carry out their professional activity.Materials and Methods:The research was conducted with the help of numerous methods,the method of expert interviews being the leading one.It was used to single out the procedural characteristics and prospects of the attorney’s request in presentday Ukraine.Results:Attention is drawn to a number of issues that complicate the process of submitting attorney’s request and a proper use of this mechanism and procedure by an attorney.The ratification of the EU-Ukraine Association Agreement opens up new prospects not only for Ukrainian and European producers but also provides for interesting objectives for attorneys to consult the private sector in the process of building new markets.Conclusion:In this article,it was suggested to compare and analyze the issue of the attorney’s request in Ukrainian and Polish legal framework.As a result of the research,problems were identified,and proposals were made for a simplified procedure for submitting an attorney’s request as a communication instrument in advocacy.
文摘It isn’t often that officialdom helps fi-nance a businessperson’s court fees in a lawsuit where it is the accused.But that is exactly what happened in Chenghua District Chengdu,capital of Sichuan Province,where the local government recently took the sur-prising action of assisting plaintiff and auto parts manufacturer Gu Kui in fighting a court battle to sue itself.
