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Earnings management surrounding CEO turnover: evidence from Korea

Choi, Jong-Seo; Kwak, Young-Min; Choe, Chongwoo - Volkswirtschaftliche Fakultät, … - 2012

or recruited from outside the firm. We measure earnings management by both discretionary accruals and real activities … management using both discretionary accruals and real activities management. We also find some evidence that the new CEO … recruited from outside the firm manages discretionary accruals upward following the peaceful departure of predecessor. In all …

Persistent link: https://www.econbiz.de/10011260003

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

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

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

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

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

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

Return enhancing, cash-rich or simply empire-building? An empirical investigation of corporate real estate holdings

Du, Julan; Leung, Charles Ka Yui; Chu, Derek - Volkswirtschaftliche Fakultät, … - 2013

No, we find no evidence for a return-enhancing role for corporate real estate holdings, which is consistent with the previous literature. Instead, our study based on a sample of U.S. listed corporations suggests that corporate real estate holdings are a form of managerial “empire building”....

Persistent link: https://www.econbiz.de/10011259060

Impact of Corporate Governance on Performance of Firms: A Case Study of Cement Industry in Pakistan

Cheema, Khaliq Ur Rehman; Din, Muhammad Sadat - Volkswirtschaftliche Fakultät, … - 2013

This research paper throws light on the relationship between the corporate governance and Firm financial performance in Cement industry of Pakistan. This study gives attention to three variables which include board Size, Family controlled firms, and CEO duality. Firm’s performance is measured...

Persistent link: https://www.econbiz.de/10011259097

Prisoner’s dilemma for EU bank groups

Nedelchev, Miroslav - Volkswirtschaftliche Fakultät, … - 2012

What happenned after 2007 requires that new kind of instruments are applied in order to face the global financial crisis. Non-coordinated actions undertaken by a single bank group have additionally sharpened the effects of the crisis and have resulted in the must of joint efforts which are...

Persistent link: https://www.econbiz.de/10011259177

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