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Adams, Renee B.; Ferreira, Daniel - London School of Economics (LSE) - 2009

Many governance reform proposals are based on the view that boards have been too friendly to executives, for example, by awarding them excessive pay. Although boards are often on friendly terms with executives, it is less clear that they have systematically failed to function in the interests of...

Persistent link: https://www.econbiz.de/10011126080

Outside directors on the board and innovative firm performance

Balsmeier, Benjamin; Buchwald, Achim; Stiebale, Joel - In: Research Policy 43 (2014) 10, pp. 1800-1815

We investigate how outside directors on supervisory boards influence innovative activities of the firms they advise and monitor. Based on panel data on the largest German companies, the econometric analysis shows a positive influence of external executives on innovative firm performance,...

Persistent link: https://www.econbiz.de/10010939619

Board of Directors and Cost Efficiency: Do Stock and Cooperative Organizations Differ?

Katayama, Seiichi; Abe, Fumioshi - Research Institute for Economics and Business … - 1996

Persistent link: https://www.econbiz.de/10011274539

Board Accountability and Risk Taking in Banking – Evidence from a Quasi-Experiment

Körner, Tobias - Rheinisch-Westfälisches Institut für … - 2012

In this paper, a law reform is evaluated that aimed at improving the corporate governance of German savings banks by tightening accountability and legal liability of outside directors. The causal effect of this reform on bank risk is identified by difference-in-differences and triple differences...

Persistent link: https://www.econbiz.de/10010533910

Effects of Internal Governance Factors on Cross-Border-Related Party Transactions of Chinese Companies

Hu, Song-Hua; Li, Guang; Xu, Yue-Hua; Fan, Xu-Ang - In: Emerging Markets Finance and Trade 48 (2012) 1, pp. 58-73

This study investigates the determinants of the cross-border-related party (CBRP) transactions of Chinese firms. Our empirical analysis of companies listed on China's stock exchanges provides insightful findings. First, the size of CBRP transactions is positively associated with concentrated...

Persistent link: https://www.econbiz.de/10010612815

Stock option fraud prevention in Islamic country: does corporate governance matter?

Ismail, Tariq H.; Abdelmoniem, Zakia - In: Journal of Financial Reporting and Accounting 11 (2013), pp. 4-28

Purpose – This paper aims to investigate the extent to which companies in one of the Islamic culture countries, Egypt, are complying with the Islamic implementation of the Anglo-Saxon model of corporate governance and testing the impact, if any, of such compliance on mitigating of stock option...

Persistent link: https://www.econbiz.de/10010814947

Corporate tax aggressiveness, outside directors, and debt policy: An empirical analysis

Richardson, Grant; Lanis, Roman; Leung, Sidney Chi-Moon - In: Journal of Corporate Finance 25 (2014) C, pp. 107-121

This study examines the influence of corporate tax aggressiveness on corporate debt policy (the debt-substitution effect) and the influence of outside directors on both debt and the debt-substitution effect. Based on a sample of 6967 firm-year observations over the 2001–2010 period, we find...

Persistent link: https://www.econbiz.de/10010753533

Auditor independence, corporate governance and aggressive financial reporting: an empirical analysis

Abdel-Meguid, Ahmed; Ahmed, Anwer; Duellman, Scott - In: Journal of Management and Governance 17 (2013) 2, pp. 283-307

This paper seeks to provide empirical evidence on the efficacy of three important governance mechanisms (auditors, directors, and institutional shareholders) in constraining aggressive financial reporting, proxied by abnormal accruals. It also examines the effects of the Sarbanes–Oxley Act...

Persistent link: https://www.econbiz.de/10010867171

The effect of outside directors’ and auditors’ incentives on managers’ ability to manage cash bonuses

Pott, Christiane; Tebben, Tobias; Watrin, Christoph - In: Journal of Management and Governance 18 (2014) 2, pp. 505-540

discretionary accounting and managers’ cash bonuses in a two-tier system. For a sample of German stock corporations from 2005 to … high non-audit fees have the incentive to tolerate managers’ bonus-increasing accounting choices. More specifically, we … show that positive discretionary accruals are more strongly associated with managers’ cash bonuses than negative …

Persistent link: https://www.econbiz.de/10010867277

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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