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Untersuchung nach den Bestandsbedingungen der liberalen Demokratie, speziell nach deren moralischen Grundlagen. Diese werden im … Demokratie ist. Das zweite Ziel der Arbeit liegt in der Beantwortung der Frage, wie diese moralischen Orientierungen (liberale …Numerous sociological studies describe the status of contemporary liberal democracy as frightening. Taking up these …
Persistent link: https://www.econbiz.de/10009476269
Den Aufsichtsräten innerhalb des deutschen Corporate Governance Systems ist in den letzten Jahren erhöhte Aufmerksamkeit zugekommen. Es wurden Empfehlungen und gesetzliche Vorschriften formuliert, die die Zusammensetzung des Aufsichtsratsgremiums sowie dessen Tätigkeiten betreffen. Diesem...
Persistent link: https://www.econbiz.de/10009475315
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
The first part of this thesis analyzes and quantifies the magnitude of executive remuneration disclosure of the world … Banken der Welt analysiert und quantifiziert. Als Grundlage hierfür dienen hauptsächlich die Jahresberichte der Banken und …
Persistent link: https://www.econbiz.de/10009451182
In this thesis we consider how user-generated content that is assembled by different popular Web portals can be exploited for Multilingual Information Retrieval. We define the knowledge that can be derived from such portals as Social Semantics. We present to approaches, Cross-lingual Explicit...
Persistent link: https://www.econbiz.de/10009434662
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