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Corporate governance, value and performance of firms: New empirical results on convergence from a large international database
Krafft, Jackie; Qu, Yiping; Quatraro, Francesco; Ravix, … - HAL - 2013
This paper aims to revisit the link between corporate governance, value, and firm performance by focusing on convergence, understood as the way that non-US firms are adopting US best practice in terms of corporate governance, and the implications of this adoption. We examine theoretical...
Persistent link: https://www.econbiz.de/10010899028
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Corporate governance, value and performance of firms: New empirical results on convergence from a large international database
Krafft, Jackie; Qu, Yiping; Quatraro, Francesco; Ravix, … - HAL - 2013
This paper aims to revisit the link between corporate governance, value, and firm performance by focusing on convergence, understood as the way that non-US firms are adopting US best practice in terms of corporate governance, and the implications of this adoption. We examine theoretical...
Persistent link: https://www.econbiz.de/10010899761
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Corporate governance, value and performance of firms: New empirical results on convergence from a large international database
Krafft, Jackie; Qu, Yiping; Quatraro, Francesco; Ravix, … - HAL - 2013
This paper aims to revisit the link between corporate governance, value, and firm performance by focusing on convergence, understood as the way that non-US firms are adopting US best practice in terms of corporate governance, and the implications of this adoption. We examine theoretical...
Persistent link: https://www.econbiz.de/10010607938
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The new articulation of wages, rent and profit in cognitive capitalism
Vercellone, Carlo - HAL - 2008
parallel to a complete change in the relationship between wages, rent and profit. To demonstrate our hypothesis, this article … is divided in two sections: in the first section we are going to examine the definitions of the categories of wages, rent … and profit , and claim that the lines separating rent from profit are flexible and mobile both theoretically and …
Persistent link: https://www.econbiz.de/10010635084
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The price of unsustainability: An experiment with professional private equity investors
Crifo, Patricia; Forget, Vanina; Teyssier, Sabrina - HAL - 2012
This paper sheds light on the impact sustainable and unsustainable corporate practices have on equity financing. We present a unique framed field experiment in which professional private equity investors competed in closed auctions to acquire fictive firms. We hence observe that corporate...
Persistent link: https://www.econbiz.de/10010899870
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What should an unmanaged earnings distribution look like?
Vidal, Olivier - HAL - 2010
In asserting that the number of firms reporting small profits is abnormally high, thus suggesting that earnings management has taken place, accounting researchers assume that the distribution of reported earnings should be smooth for unmanaged earnings. This has never in fact been demonstrated....
Persistent link: https://www.econbiz.de/10010820781
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Investor sophistication and earnings management during economic crisis: evidence from the banking industry
Toeung, Oudam - HAL - 2013
This paper is written to give fundamental understanding on earnings management of the banks during 2008 global financial crisis. It provides various literature reviews on earnings management of firms during a severe economic downturn, and during the period of its financial distress. Although a...
Persistent link: https://www.econbiz.de/10010735511
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WHAT SHOULD AN UNMANAGED EARNINGS DISTRIBUTION LOOK LIKE?
Vidal, Olivier - HAL - 2010
In asserting that the number of firms reporting small profits is abnormally high, thus suggesting that earnings management has taken place, accounting researchers assume that the distribution of reported earnings should be smooth for unmanaged earnings. This has never in fact been demonstrated....
Persistent link: https://www.econbiz.de/10010899143
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WHAT SHOULD AN UNMANAGED EARNINGS DISTRIBUTION LOOK LIKE?
Vidal, Olivier - HAL - 2010
In asserting that the number of firms reporting small profits is abnormally high, thus suggesting that earnings management has taken place, accounting researchers assume that the distribution of reported earnings should be smooth for unmanaged earnings. This has never in fact been demonstrated....
Persistent link: https://www.econbiz.de/10009025288
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La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français
Piot, C.; Schatt, A. - HAL - 2010
Cet article s'appuie sur les travaux académiques des dix dernières années pour évaluer les effets de la réglementation française visant à accroître l'indépendance des auditeurs. Pour les sociétés cotées en bourse, l'obligation de recourir à deux auditeurs se solde notamment par une...
Persistent link: https://www.econbiz.de/10008793051