Showing 1 - 10 of 42
We examine the determinants of Japanese foreign direct investment (FDI) focusing on institutional and social factors. Using panel data on 59 countries from 1995 to 2008, we find that host countries with free and open markets and greater cultural distance from Japan attract Japanese FDI. Good...
Persistent link: https://www.econbiz.de/10010734041
Persistent link: https://www.econbiz.de/10010989437
Using a sample of Taiwan’s public firms, this paper examines whether managers use discretionary write-offs and abnormal accruals jointly to reach earnings targets and how corporate governance mechanisms react to such opportunistic behavior. We develop a set of simultaneous equations that...
Persistent link: https://www.econbiz.de/10010989612
This study examines the influence of media exposure on managers’ earnings management behavior using China’s publicly traded firms during 2001–2009. We find that firms with more media exposure (both negative and non-negative) manage their earnings less than firms with less media exposure....
Persistent link: https://www.econbiz.de/10010989631
This paper investigates the moderating role of industry regulation on the effectiveness of audit committees in restricting earnings management. Using comprehensive panel data of S&P 1500 firms between 2003 and 2007, we find that the proportion of CEO directors on an audit committee is positively...
Persistent link: https://www.econbiz.de/10010938065
Purpose – The purpose of this paper is to examine the effect of the mandatory adoption of corporate governance mechanisms on serious firm issues (earnings manipulation, management effectiveness and firm's financing). Design/methodology/approach – Cross-sectional analysis is employed to...
Persistent link: https://www.econbiz.de/10009319851
Purpose – The purpose of this paper is to investigate whether independent directors and audit committees that are chaired by an independent director as required by the Jakarta Stock Exchange (JSX) affect the quality of reported earnings. Design/methodology/approach – The paper uses both...
Persistent link: https://www.econbiz.de/10009350704
Purpose – The purpose of this paper is to test two agency-based hypotheses regarding the effect of ownership concentration on dividend policy using a large sample of Japanese firms. Design/methodology/approach – Level regressions associating payout rates to ownership concentration are run....
Persistent link: https://www.econbiz.de/10009274311
Purpose – The purpose of this research paper is to investigate the role of corporate governance in earnings management behaviour by US listed banks during the era of the Sarbanes-Oxley Act (2003-2008). Design/methodology/approach – The paper examines the issue of accounting quality and...
Persistent link: https://www.econbiz.de/10010610889
Purpose – The purpose of this paper is to examine empirically whether corporate governance mechanisms have an effect on income-smoothing behavior in the People's Republic of China. Design/methodology/approach – The sample comprises 1,358 companies listed in the Shanghai Stock Exchange and...
Persistent link: https://www.econbiz.de/10010611031