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This paper provides a comprehensive overview of corporate governance (CG) developments in Greece and has two objectives … Greek CG framework; and to place the current CG developments and trends in Greece within the international debate … debate in Greece and its implication at the EU level. Second, provides a short view of the institutional-economic environment …
Persistent link: https://www.econbiz.de/10011110429
present the main aspects of corporate governance in Greece, contributing to the relevant growing body of literature, and (ii …) to place the current corporate governance developments and trends in Greece within the international debate, especially … governance debate and its implication at the EU level. Secondly, I describe the corporate governance framework in Greece in the …
Persistent link: https://www.econbiz.de/10005561586
Vietnamese listed firms are analyzed. Voluntary disclosure is measured using a Vietnamese Disclosure Index adapted from prior …)) are employed to generate empirical insights. Findings – The results indicate that the level of voluntary disclosure among … Vietnamese listed firms is relatively low (24.23 per cent). There are higher levels of disclosure relating to director and senior …
Persistent link: https://www.econbiz.de/10009350707
companies that issue negotiable shares to examine whether corporate disclosure patterns are different under various … corporate disclosure is obtained from the content analysis of annual reports for 191 sampled Chinese listed companies with … various share categories. The association are hypothesized and tested between the level of corporate disclosure and the …
Persistent link: https://www.econbiz.de/10008466099
Malaysia for studying differences in corporate governance characteristics which affect the financial disclosure. Findings – The … management and outsider investors. The negative relationship between board ownership and corporate voluntary disclosure is …/corporate voluntary disclosure relationship. Overall, the findings lend support for firms with a higher level of board ownership to …
Persistent link: https://www.econbiz.de/10008492071
Purpose – This paper seeks to examine the effects of Malaysian Code on Corporate Governance on the nature of financial restatements in Malaysia and whether corporate governance characteristics are associated with financial restatements. Design/methodology/approach – Data for this paper are...
Persistent link: https://www.econbiz.de/10009319225
/methodology/approach – Corporate governance in Greece is primarily based on the form of family-owned firms, as in many European countries. In countries …
Persistent link: https://www.econbiz.de/10009319844
Purpose – Using data on Indian listed companies for 2005, the purpose of this paper is to examine how firm ownership relates to auditor choice. More specifically, the author tests several hypotheses about the links between firm ownership, auditor relationships and earnings management....
Persistent link: https://www.econbiz.de/10009320916
Purpose – The purpose of this paper is to examine the effect of ownership structure and corporate governance on capital structure decisions of firms on the Ghana Stock Exchange (GSE). Design/methodology/approach – To analyze the impact of ownership structure and corporate governance on...
Persistent link: https://www.econbiz.de/10009392971
The governance of companies is of importance to developing countries due to the link between effective corporate governance and economic development. Ownership and control of public companies, except in the US and UK, is often in the hands of a few individuals, families or corporate groups and...
Persistent link: https://www.econbiz.de/10010728039