governance mechanism use accounting to take decisions. In this way, the paper adds insight to both investor communities as well … sound governance. This the authors understand to result from institutional tensions between a traditional stewardship model … of governance and the more recent financial investor logic that emphasizes equity distributions as mean to create …

AGMs as a corporate governance device has become ineffective; a panel of experts has called on small shareholders to …

public's interest in corporate governance issues. Academics have long argued that voting rights constitute a critical … component of a system of corporate governance. We provide evidence on the importance of one aspect of the firm's corporate … governance system, namely shareholders' voting rights, by examining the determinants of the decision to grant equity …

Regelwerke zur Corporate Governance geschaffen. Ziel dieses Arbeitspapiers ist es, die neuen Vorschriften im Rahmen des … Bilanzrechtsmodernisierungsgesetzes zur Corporate Governance und zum Risikomanagement vorzustellen und mit den seit 2002 geltenden Anforderungen durch den …

the annual general meeting (AGM) and how accounting is used in the course of this process. Design … were analysed, using the theory of translation. Findings – One-third of all questions dealt with financial accounting … accounting information may make shareholders feel remote from the company. However, AGMs provide a setting where the financial …