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A cautionary alert - limited investors' guidance by small companies: as evidenced by FIN 48 related Topic 11.M disclosures within micro cap firms
Campbell, Linda; Pitman, Marshall K. - In: International Journal of Accounting, Auditing and … 11 (2015) 2, pp. 107-129
The purpose of this study is to assess the factors associated with investor guidance required by SAB 74 (codified as SAB Topic 11.M) by 206 micro cap firms as they implement FIN 48. Logistic regression results support, overall, the expectation that industry affiliation is a significant predictor...
Persistent link: https://www.econbiz.de/10011266526
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Demand, q, financial constraints and shareholder value revisited: an econometric micro-analysis of US fixed investment
Schoder, Christian - In: International Journal of Economics and Business Research 7 (2014) 1, pp. 28-54
Firm-level fixed investment expenses are analysed using a large panel of US manufacturing firms from 1971 to 2007. Integrating the user cost of capital, q and accelerator theories of investment to one econometric specification, we estimate the impacts of sales growth, cash flow, the cost of...
Persistent link: https://www.econbiz.de/10010732429
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A comparative modelling analysis of firm performance
Owen P. Hall Jr.; Stanley, Darrol J. - In: International Journal of Data Analysis Techniques and … 4 (2012) 1, pp. 43-56
The ongoing financial and economic crisis throughout the industrialised world has spotlighted a number of significant deficiencies in corporate governance and management. The strength and composition of the management team along with effective corporate governance policy should play an important...
Persistent link: https://www.econbiz.de/10010669743
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Can socio-cultural factors aid in the understanding of economic problems? The case of Japan
Lobo, Bento J.; Jr, James A. Henley - In: Global Business and Economics Review 6 (2004) 2, pp. 230-238
We analyse the current Japanese economic downturn in the context of unique Japanese socio-cultural features, and contrast the Japanese conditions with those in the US. We find that socio-cultural factors shed light on economic conditions. In particular, the Japanese collectivist culture,...
Persistent link: https://www.econbiz.de/10005753873
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Can socio-cultural factors aid in the understanding of economic problems? The case of Japan
Lobo, Bento J.; Jr, James A. Henley - In: Global Business and Economics Review 6 (2004) 2, pp. 230-238
We analyse the current Japanese economic downturn in the context of unique Japanese socio-cultural features, and contrast the Japanese conditions with those in the US. We find that socio-cultural factors shed light on economic conditions. In particular, the Japanese collectivist culture,...
Persistent link: https://www.econbiz.de/10008538887
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Relevance of corporate governance practices in charitable organisations: A case study of registered charities in New Zealand
Reddy, Krishna; Locke, Stuart; Fauzi, Fitriya - In: International Journal of Managerial Finance 9 (2013) March, pp. 110-132
corporate governance practices have on their financial performance measured by technical efficiency, allocative efficiency and … and Tobit model regression. Technical efficiency, allocative efficiency and quick ratio are used as the dependent …
Persistent link: https://www.econbiz.de/10010639477
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Compliance and multidimensional firm performance: Evaluating the efficacy of rule-based code of corporate governance
Tariq, Yasir Bin; Abbas, Zaheer - In: Economic Modelling 35 (2013) C, pp. 565-575
firm's performance and efficiency. This exploration is done in the context that Securities & Exchange Commission of …
Persistent link: https://www.econbiz.de/10010719416
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Corporate Governance and Ethical Behavior: A National Perspective
Ienciu, Ionel-Alin - In: Romanian Economic Journal 15 (2012) 35, pp. 49-68
stakeholders. Our study reflects how the efficiency of the board of directors influences the ethical behavior of companies. We … conclude stating that the efficiency of the board of directors, ensured by a sufficient number of members, by the predominance …
Persistent link: https://www.econbiz.de/10010970414
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Impact of the governance system efficiency on the performance of the regional transport companies in Tunisia
AYADI, Ahmed - In: E3 Journal of Business Management and Economics. 5 (2014) 2, pp. 039-051
The aim of this paper is to analyze the relationship between the efficiency of governance structure and financial …
Persistent link: https://www.econbiz.de/10010878090
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Bank Efficiency and Executive Compensation
King, Timothy; Williams, Jonathan - Bangor Business School, Bangor University - 2013
We investigate whether handsomely rewarding bank executives’ realizes superior efficiency by determining if executive … remuneration contracts produce incentives that offset potential agency problems and lead to improvements in bank efficiency. We … estimate their relationship with alternative profit efficiency. Our study uses novel instruments to account for the potentially …
Persistent link: https://www.econbiz.de/10010906148