Familienunternehmen gelten in der öffentlichen Wahrnehmung als besonders innovativ und als Hidden Champions der … unterschiedlichen Ergebnissen. Einerseits wird Familienunternehmen ein besonderer Unternehmergeist bescheinigt, der sie besonders …

This paper investigates the association between corporate governance mechanisms and earnings quality after the … implementation of the Malaysian Code of Corporate Governance in 2001. Using 1625 firm-year observations during the period 2003 …-2007, we tested whether corporate governance variables are significant determinants of earnings quality. We regressed eleven …

Purpose – The purpose of this research paper is to investigate the role of corporate governance in earnings management … examines the issue of accounting quality and corporate governance within banking corporations through the use of two different … gains and losses and discretionary loan loss provisions (LLPs), by applying a corporate governance index estimated from 63 …

information asymmetry, considering governance attributes. Our results show that both earnings quality and web-based disclosure are …. Finally, corporate governance is found to underlie both disclosure and earnings quality. …

Companies are under increasing pressure to have their corporate governance rated by an independent corporate governance … metrics firm, such as Institutional Shareholder Services (ISS) or Governance Metrics International (GMI). These rating firms … these board governance ratings when deciding which firms to include in their stock portfolios. This paper considers whether …

governance. This research attempts to utilize the association of newly-created Corporate Governance which measures from the … Corporate Governance Scores of the Thai Institute of Directors (IOD) in the Stock Exchange of Thailand (SET) in the year 2011 as … independent variable, which the higher IOD score usually reflext the higher level of Corporate Governance and earnings quality as …

Most evidence regarding the determinants and effects of corporate governance practices is based on large firms. Herein … were not subject to corporate governance guidelines prior to 2005 and thus analyze the determinants of voluntary governance … corporate governance index for each firm. We measure performance by two variables: quality of accounting earnings and financial …

Considerable attention given to the issues of corporate governance in recent years shows that the when corporate … governance mechanisms are strong, managers find less time to deceive and this consequently increases the quality and reliability … capital markets. The current investigation is aimed at investigating the effect of corporate governance mechanisms on the …

compliance will vary based on a firm's existing corporate governance regime and the level of external scrutiny (monitoring) it …, earnings quality and corporate governance mechanisms over the pre- and post-regulatory period. Findings – The paper's results … for emerging firms. The evidence also suggests that corporate governance mechanisms of board independence and board …