Auditor switching and investors’ reliance on earnings: Evidence from Bursa Malaysia by Malek, Mazrah, Saidin, Saidatunur Fauzi

“…Hence, the purpose of this study is to examine the effect of appointing a new auditor on investors’ reliability on reported earnings in financial accounts.Analyses are based on a matched-pair sample of 162 listed companies in the Bursa Malaysia for the year 2011.The results of the ordinary least squares (OLS) regression show that earnings response coefficients for auditor switching companies are significantly higher than for non-auditor switching companies.The results provide support for the contention that investors place greater reliability on the financial accounts audited by newly appointed auditors.This finding is consistent with the Malaysian audit market where long audit tenure is a common practice and auditor switching is considered rare.Findings provide support for the long discussed issue of the importance of auditor rotation in maintaining auditor independence.…”
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CEO characteristics and frequency of share repurchases by Abdul Latif, Rohaida, Taufil Mohd, Kamarun Nisham, Kamardin, Hasnah

“…Based on robust profit regression using 274 observations of Malaysian actual share repurchase events between 2006 to 2010, we find significant evidence that companies frequently repurchase shares in an attempt to smooth reporting earnings.We also find that CEO duality, CEO expertise and CEO tenure can greatly influence the frequency of share repurchase events.The idea that managers utilize share repurchases to smooth earnings is quite worrying as it could potentially result in unfavorable implications for the company's long-run performance.…”
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Mortgage selection and consumer confusion in the Malaysian mortgage market by Kosim, Zunarni, Thi, Lip Sam, Tan, Sek-Choo, Ahmad Zawawi, Suryati

“…Consumers also need to take into account the ability to service the monthly repayment and the amount is a function of the loan tenure. Ultimately, the ability to service the monthly repayments would determine the eligibility to obtain a mortgage. …”
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Using Risk System Theory to Explore Farmers’ Intentions towards Rural Homestead Transfer: Empirical Evidence from Anhui, China by Gexin Guan, Wei Zhao

“…It is suggested that the risk perception needs of farmers should be respected, land tenure of rural homesteads should be tightly protected, and farmers’ characteristics should be of great concern. …”
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Private Forest Management in Tulang Bawang Barat by Early Anatika, Hari Kaskoyo, Indra Gumay Febryano, Irwan Sukri Banuwa

“…The results showed that productive age, adequate level of education, extent of land tenure, social, ecological and economic motivations are factors that influence farmers' decisions to manage community forests. …”
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How do executives' synergistic allocation and organizational slack drive enterprise technological innovation? by Guiyu Bai, Jing Zhao, Peng Xu

“…Based on the background of Chinese enterprises, through empirical analysis of panel data of 773 listed manufacturing companies for 5 consecutive years, we found: Parent-subsidiary executives' synergistic allocation has a positive impact on the technological innovation of subsidiary; Parent-subsidiary executives' synergistic allocation has a positive impact on the organizational slack of the subsidiary; The positive effect of executives' synergistic allocation in parent-subsidiary corporations on the technological innovation of the subsidiary is realized by increasing organizational slack; Compared with private enterprise group, the positive influence of parent-subsidiary executives' synergistic allocation on the technological innovation of subsidiary in state-owned enterprise groups is weaker; The longer the executive tenure is, the weaker the positive impact of organizational slack on technological innovation of subsidiary will be. …”
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Perception to Adaptation of Climate Change in Nepal: An Empirical Analysis Using Multivariate Probit Model by Arun GC, Jun-Ho Yeo

“…Age, gender and education of head of household, credit access, farm area, rain-fed farming and tenure, were found to be more influential compared to other factors. …”
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The Process of Writing Research Articles in English and Getting Published: A Case Study by Süleyman Başaran, Hatice Sofu

“…In Turkey, it is a prerequisite to get published in indexed journals, most of which are English, in order to get a tenure position at Turkish universities. However, this process is much more difficult and demanding for those who have no US or UK background and who have had no formal education in writing of any kind. …”
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‘Housing’ as Christian Social Practice in African Cities: Centering the Urban Majority Theologically by Stephan De Beer

“…Decent, affordable housing and secure housing tenure remain elusive for Africa’s urban majority. …”
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The Arian controversy in the Homilies of the Patriarch Photios (Homilies XV and XVI) by Afinogenov Dmitrii

“…In his two homilies dedicated to the Arian controversy (the only surviving of the original five) Photios uses different methods to actualize the matter for the broad Byzantine public, mainly in connection with the patriarch’s main concern during his fi rst tenure: the polemics against Iconoclasm. The Arianism was chosen as a purely logical juxtaposition to the latter, where the real gradual progress of iconoclast tendencies is compared to a theoretical construction of Arianism which has little to do with the actual developments in the IVth century. …”
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Till Phone Do Us Part: The Role of Phubbing in Relationship Satisfaction and Self-Esteem by Milena Monika Chmielik, Agata Błachnio

“…The findings also revealed that married couples are shown to have a higher self-esteem and a longer relationship tenure. Phubbing was found to have a negative correlation with both self-esteem and relationship satisfaction. …”
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Vulnérabilité des moyens d'existence des ménages ruraux au changement climatique: analyse comparative des territoires montagneux et littoraux des zones arides tunisiennes by Mondher FETOUI, Fatma Aribi, Farah Chouikhi, Mariem Sghaier, Mongi SGHAIER

“…On the other hand, households in mountainous territory are more vulnerable in terms of livelihood strategies, land tenure and health, despite their adaptation capacity, which reduces their vulnerability to climate change. …”
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Sustainability Initiatives, Knowledge-Intensive Innovators, and Firms’ Performance: An Empirical Examination by Rajesh Kumar Bhaskaran

“…In terms of distinctiveness of governance, the innovative firms had larger boards, independent board members, higher diversity, and longer board tenure. Innovative firms had superior financial performance in comparison with the matched control firms. …”
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Anzianità e stratificazione sociale: concetti, metodo e tecniche della ricerca AGING by Alberto Baldissera, Renzo Carriero, Flavio Ceravolo, Federica Cornali, Barbara Saracino

“…Merit, desert, satisfaction of basic needs, equality of results are the criteria mainly used to distribute resources and opportunities for workers – as wages, pensions, career, qualifications, training, job tenure and other benefits. Other criteria used for this purpose – mostly in defense of entitlements – are seniority, educational credentials and professional skills. …”
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Regeneration patterns in Mexican pine-oak forests by Teresa Alfaro Reyna, Jordi Martínez-Vilalta, Javier Retana

“…Our results show that the spatial patterns of regeneration are affected by forest structure, by climate, by the type and intensity of disturbances and by land tenure. Importantly, the presence and abundance of Fagaceae regeneration is generally higher than that of Pinaceae, and tends to be favoured (relative to Pinaceae) under warmer climates and by the presence of wildfires. …”
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Population and Poverty Nexus in Pakistan by Muhammad Afzal, Samia Awais

“…A redistribution of agriculture land through radical changes in land tenure coupled with corresponding changes in rural institutions that direct production are expected to help reduce poverty significantly and also improve socio-economic scene in the rural areas. …”
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Pandemic Impact on Early Career Researchers in the United States by David Sims, David Nicholas, Carol Tenopir, Suzie Allard, Anthony Watkinson

“…Early career researchers (ECRs), including doctoral students, post-docs, and pre-tenure faculty, are the next generation of scientists, researchers, scholars, teachers, and academic leaders, and are considered “vulnerable” when compared to their more senior colleagues. …”
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Leveraging Text Mining for Trend Analysis and Comparison of Sustainability Reports: Evidence from Fortune 500 Companies by Anuj Sharma, Kapil Kaushik, Prakash Awasthy, Abhishek Gawande

“…Findings from the study suggest variations in the focus of sustainability reports based on various factors, such as country of origin and company size, sector, and tenure, on the Fortune 500 list. Thus, it helps to gain a deeper understanding of the company’s motivations for focusing on various dimensions of corporate sustainability.…”
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Faculty perceptions of unidentified aerial phenomena by Marissa E. Yingling, Charlton W. Yingling, Bethany A. Bell

“…In this national study—which is the first to thoroughly examine faculty evaluations, explanations, and experiences regarding UAP of which the authors are aware—tenured and tenure-track faculty across 14 disciplines at 144 major research universities (N = 1460) participated in a survey. …”
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An Evaluation of the Approach of Orthopaedic Surgeons to Local Anaesthetic Toxicity by Bora Bi̇lal, Duran Topak, Fatih Vatansever, Ömer Faruk Boran

“…Results: The study included a total of 172 orthopaedic surgeons in Turkey, of which 18.6% were orthopaedic residents, 51.7% orthopaedic and traumatology specialists, and 29.7% faculty members. Tenure in the orthopaedic area was determined to be >10 years in 45.3% of the participants. …”
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