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Ausgangspunkt der vorliegenden Arbeit ist die Feststellung, dass sich die ?konomische Theorie trotz der mehr als 160j?hrigen Geschichte gewerbsm??iger medialer Berichterstattung ?ber das Geschehen rund um M?rkte und Unternehmen lange Zeit kaum mit den Massenmedien besch?ftigt hat. Dabei kann...
Persistent link: https://www.econbiz.de/10009481006
Forschungslücke leistet die vorliegende Arbeit einen Beitrag dazu, dualistische Aufsichtsräte in Deutschland näher zu beleuchten. Nach … Aufsichtsräten Gegenstand der Untersuchung. Nach einer Aufarbeitung des institutionellen Kontexts in Deutschland zu den Aufgaben der … supervisory boards in Germany. Following the introduction, chapter 2 is devoted to the question of how German supervisory boards …
Persistent link: https://www.econbiz.de/10009475315
The first part of this thesis analyzes and quantifies the magnitude of executive remuneration disclosure of the world’s 245 largest exchange-listed banks, using annual reports as the primary source of information, and the diverse disclosure rules in the 31 countries in which these banks are...
Persistent link: https://www.econbiz.de/10009451182
This thesis investigates the pattern of Financial Instrument Disclosures (FIDs) within the annual reports of Australian listed extractive resource companies (mining and petroleum) over a four year longitudinal period encompassing the 2003 to 2006 financial years. This is an important period to...
Persistent link: https://www.econbiz.de/10009435006
Boards of directors are thought to provide access to a wealth of knowledge and resources for the companies they serve, and are considered important to corporate governance. Under the Resource Based View (RBV) of the firm (Wernerfelt, 1984) boards are viewed as a strategic resource available to...
Persistent link: https://www.econbiz.de/10009437975
The objective of this thesis is to investigate whether the corporate governance practices adopted by Chinese listed firms are associated with the quality of earnings information. Based on a review of agency and institutional theory, this study develops hypotheses that predict the monitoring...
Persistent link: https://www.econbiz.de/10009438004
Using data from 2004 to 2008, we find that an audit committee is an important monitoring mechanism as audit committee independence, expertise and size are associated with reduced levels of abnormal accruals, our measure of earnings management. This study also attempts to discern when the...
Persistent link: https://www.econbiz.de/10009438215
The objective of this thesis is to investigate the corporate governance attributes of smaller listed Australian firms. This study is motivated by evidence that these firms are associated with more regulatory concerns, the introduction of ASX Corporate Governance Recommendations in 2004, and a...
Persistent link: https://www.econbiz.de/10009438296
This study compares firms in the Hees-Edper Group with a number of other independent firms of similar size and in the same industries over a four-year period from 1988 to 1992, just prior to the first release of news that the Hees-Edper group was in financial trouble. During that period,...
Persistent link: https://www.econbiz.de/10009438865
This paper utilizes a new data set from AllianceBernstein that, unlike other corporate governance data, has country-level and monthly-updated firm-level governance ratings for 22 emerging markets countries for almost a five year period. With these data we examine the relationship of firm-level...
Persistent link: https://www.econbiz.de/10009440652