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Critical Analysis of Accounting Standards vis-à-vis Corporate Governance Practice in India
Sapovadia, Vrajlal - Volkswirtschaftliche Fakultät, … - 2003
Good Corporate Governance ensures better corporate performance, relationship with stakeholders, where the proper practice of Accounting Standards assumes immense importance at micro level, as effective disclosure leads to shareholders’ wealth maximization and at macro level, they are essential...
Persistent link: https://www.econbiz.de/10011111757
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A justification for the role of audits?: adoption of International Financial Reporting Standards (IFRS) and jurisdictional analyses (Brazil, China,Japan and South Africa)
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2014
analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for … a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … particular, the Basel III leverage ratios in jurisdictions such as China. Ultimately the paper also aims to investigate whether …
Persistent link: https://www.econbiz.de/10011107937
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Earnings management surrounding CEO turnover: evidence from Korea
Choi, Jong-Seo; Kwak, Young-Min; Choe, Chongwoo - Volkswirtschaftliche Fakultät, … - 2012
This article examines the empirical relation between CEO turnover and earnings management in Korea using a sample of 317 CEO turnovers and 634 non-turnover control firms during the period of 2001-2008. We classify CEO turnovers into four types depending on whether the departure of outgoing CEO...
Persistent link: https://www.econbiz.de/10011260003
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Ownership structures, corporate governance and earnings management in the European Oil Industry.
Greco, Giulio - Volkswirtschaftliche Fakultät, … - 2012
In this paper we investigate the impact of corporate governance and ownership structure variables on earnings management in the European oil industry. We used quarterly data and a panel data methodology. The findings show non-linear relationships among institutional investors ownership and...
Persistent link: https://www.econbiz.de/10009654237
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Agency Conflicts, Expropriation and Firm Value: Evidence from Securities-Market Regulation in China
Henk, Berkman; Rebel, Cole; Fu, Lawrence - Volkswirtschaftliche Fakultät, … - 2005
In this study, we examine the wealth effects of regulatory changes intended to improve corporate governance by protecting minority shareholders from expropriation by controlling shareholders. Using data from publicly traded Chinese firms, we find that these new regulations significantly...
Persistent link: https://www.econbiz.de/10011260290
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Audits, audit quality and signalling mechanisms: concentrated ownership structures
Marianne, Ojo - Volkswirtschaftliche Fakultät, … - 2013
Do jurisdictions with concentrated ownership structures require less reliance on audits as corporate governance mechanisms and devices? Why do concentrated ownership structures still prevail in certain jurisdictions which are considered to be “market based corporate governance systems”? More...
Persistent link: https://www.econbiz.de/10011267870
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Family control and expropriation at not-for-profit organizations: evidence from korean private universities
Bae, Kee-Hong; Kim, Seung-Bo; Kim, Woochan - Volkswirtschaftliche Fakultät, … - 2012
We study an agency problem in private universities — the conflict between controlling families and other stakeholders. We investigate whether universities over which controlling families have disproportionately significant power relative to the amount of funds they contribute, that is,...
Persistent link: https://www.econbiz.de/10011258770
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Product-market competition, corporate governance and innovation: evidence on US-listed firms
Hashem, Nawar; Ugur, Mehmet - Volkswirtschaftliche Fakultät, … - 2011
The debate on competition and innovation has produced a wide range of theoretical and empirical findings. Recently, corporate governance quality has emerged as an additional factor that may complement or substitute for competition’s effect on innovation. We aim to contribute to the debate by...
Persistent link: https://www.econbiz.de/10011258940
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Corporate governance, competition, the new international financial architecture and large corporations in emerging markets
Singh, Ajit; Singh, Alaka; Weisse, Bruce - Volkswirtschaftliche Fakultät, … - 2002
Abstract This paper examines from the developing countries perspective important analytical and policy issues arising from: a) the current international discussions about corporate governance in relation to the New International Financial Architecture; b) changes in the international competitive...
Persistent link: https://www.econbiz.de/10011259047
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Board diversity and firm performance: the Indonesian evidence
Darmadi, Salim - Volkswirtschaftliche Fakultät, … - 2010
This paper examines the associations between diversity of board members and financial performance of the firms listed on the Indonesia Stock Exchange (IDX). Three demographic characteristics of board members—gender, nationality, and age—are used as the proxies for diversity. Using a sample...
Persistent link: https://www.econbiz.de/10011259048