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Ownership structure, financial reporting fraud and audit quality: Chinese evidence
Chen, Yu; Rezaee, Zabihollah - In: International Journal of Accounting, Auditing and … 9 (2013) 1, pp. 75-99
they are able to curb tunnelling fraud. We also find that although auditors in China are generally effective in detecting …This paper examines two types of financial reporting fraud (i.e., earnings manipulation fraud and tunnelling fraud) and …. We find that more concentrated ownership tends to be associated with tunnelling fraud and more dispersed ownership tends …
Persistent link: https://www.econbiz.de/10010670405
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Israel; Detailed Assessment of IOSCO Objectives and Principles of Securities Regulation
International Monetary Fund (IMF); International … - 2012
Israel’s compliance with International Organization of Securities Commissions’ objectives and Principles of Securities Regulation has been assessed. The regulatory regime is well developed and in most respects is comparable with that of major jurisdictions. For the most part, it is...
Persistent link: https://www.econbiz.de/10011242660
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Spain; The Reform of Spanish Savings Banks Technical Notes
International Monetary Fund (IMF); International … - 2012
This technical note assesses the reform of Spanish savings banks (SSBs). It provides a brief overview of the SSB institutional framework before the reform, and describes the main factors that led to the financial distress, albeit uneven, of the SSB sector. The note outlines major regulatory and...
Persistent link: https://www.econbiz.de/10011244106
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Audit committee reports and corporate governance in Nigeria
Owolabi, Akintola; Ogbechie, Chris - In: International Journal of Critical Accounting 2 (2010) 1, pp. 64-78
variance with the allegations of financial statement fraud committed by high profile companies in Nigeria (e.g., Unilever and …
Persistent link: https://www.econbiz.de/10008755467
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Emphasizing the Role of Financial Audit by World Financial Crisis
Valentina, Þugui - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 2201-2207
It is appropriate that the role and scope of audit to be made and investigated in the general context of reform of financial market regulation. The audit, along with corporate oversight and governance, should contribute heavily to financial stability, because its role is to provide a guarantee...
Persistent link: https://www.econbiz.de/10010631906
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Player and Referee Roles Held Jointly: The Effect of State Ownership on China’s Regulatory Enforcement Against Fraud
Hou, Wenxuan; Moore, Geoff - In: Journal of Business Ethics 95 (2010) 2, pp. 317-335
Persistent link: https://www.econbiz.de/10009150445
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Government ownership and the cost of debt for Chinese listed corporations
Shailer, Greg; Wang, Kun - In: Emerging Markets Review 22 (2015) C, pp. 1-17
prevalent in China after decades of economic reform. …
Persistent link: https://www.econbiz.de/10011264518
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An analysis of the impacts of corporate governance on the financial performance of the Chinese banks
Bai, Ying Shu; Nam, Doowoo - In: International Journal of Revenue Management 3 (2009) 1, pp. 102-118
This study examines the cross-sectional relation between corporate governance and corporate performance of the sample of 12 Chinese banks over the 2003-2006 periods. Taking other influential factors into account, such as the capital adequacy ratio and the firm size, this study investigates the...
Persistent link: https://www.econbiz.de/10008539539
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An analysis of the impacts of corporate governance on the financial performance of the Chinese banks
Bai, Ying Shu; Nam, Doowoo - In: International Journal of Revenue Management 3 (2009) 1, pp. 102-118
This study examines the cross-sectional relation between corporate governance and corporate performance of the sample of 12 Chinese banks over the 2003-2006 periods. Taking other influential factors into account, such as the capital adequacy ratio and the firm size, this study investigates the...
Persistent link: https://www.econbiz.de/10005751541
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CEO Turnover, Firm Performance and Enterprise Reform in China: Evidence from New Micro Data
Kato, Takao; Long, Cheryl - Institute for the Study of Labor (IZA) - 2006
Using comprehensive financial and accounting data on China’s listed firms from 1998 to 2002, augmented by unique data … listing suspension mechanism, i.e., the ST designation, adopted by China’s securities regulatory agency appears to be … literature on economic transition, our findings suggest that any fundamental improvement in China’s corporate governance will …
Persistent link: https://www.econbiz.de/10005566546