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The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)
Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 530-541
analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for … 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/10010941012
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The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)
Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 537-548
analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for … 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/10010951630
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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
, Johnson and Shleifer (2001) that securities-market regulation can create substantial value for minority shareholders in a …-based civil-law countries, regulation in the form of simple “bright-line rules” is more effective than in the form of “broad …
Persistent link: https://www.econbiz.de/10011260290
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Corporate governance and corporate performance: some evidence from newly listed firms on Chinese stock markets
Chen, Langnan; Li, Steven; Lin, Weibin - In: International Journal of Accounting, Auditing and … 4 (2007) 2, pp. 183-197
This paper is concerned with some corporate governance issues related to newly listed firms in China, based on a sample … state majority control, foreign ownership and regulation effects on corporate performance. Overall, this paper provides some … new evidence on the listing effect, ownership structure and regulation effect on Chinese firms which will be valuable to …
Persistent link: https://www.econbiz.de/10005236943
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Corporate governance and corporate performance: some evidence from newly listed firms on Chinese stock markets
Chen, Langnan; Li, Steven; Lin, Weibin - In: International Journal of Accounting, Auditing and … 4 (2007) 2, pp. 183-197
This paper is concerned with some corporate governance issues related to newly listed firms in China, based on a sample … state majority control, foreign ownership and regulation effects on corporate performance. Overall, this paper provides some … new evidence on the listing effect, ownership structure and regulation effect on Chinese firms which will be valuable to …
Persistent link: https://www.econbiz.de/10008538814
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Monitoring of earnings management by independent directors and the impact of regulation: evidence from the People's Republic of China
Lai, Liona - In: International Journal of Accounting, Auditing and … 7 (2011) 1/2, pp. 6-31
effective in monitoring earnings management even in an institutional environment like that of the PRC, but regulation could …
Persistent link: https://www.econbiz.de/10010817118
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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 … 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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Business Society and Corporate Social Responsibility: Comparative analysis in Russia and Japan
Mizobata, Satoshi - Institute of Economic Research, Kyoto University - 2011
same time, the historical inertia is quite strong. Moreover, through a comparison of CSR in Russia and Japan it was proved …
Persistent link: https://www.econbiz.de/10009018855
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Die Rolle des Staates in privaten Governance Strukturen
Feld, Lars P.; Kirchgässner, Gebhard - In: Swiss Journal of Economics and Statistics (SJES) 139 (2003) III, pp. 253-285
We first give a brief sketch of the economic tasks the government has to perform, before three issues are discussed in more detail: public production, competition policy, and government interventions in Corporate Governance. These three issues are of particular political relevance in...
Persistent link: https://www.econbiz.de/10005577767
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Competitiveness and Corporate Governance – The Case of Montenegro
Jocović, Mijat; Milović, Nikola - In: Romanian Economic Journal 16 (2013) 48, pp. 83-102
This paper provides results of theoretical and practical researches obtained by the authors on the notion of competitiveness and corporate governance, as well as monitoring the creation and development of a corporate governance model in Montenegro in the period between 2002 and 2012....
Persistent link: https://www.econbiz.de/10010970426