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Labor market consequences of accounting fraud
Hoi, Chun-Keung; Robin, Ashok - 2010
market penalties upon revelation of accounting fraud? Are all executivedirectors treated by markets as a homogenous group? Or …?Design/methodology/approach – Board membership of incumbent directors in US firms accused ofaccounting fraud are tracked for three years after the … thelikelihood that incumbent directors leave the accused firm’s board upon accounting fraud revelation.The likelihood of losing at …
Persistent link: https://www.econbiz.de/10009459210
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Money laundering as a form of economic criminality – The case of the Republic of Kosovo
Ceku, Orhan Maxhun; Kutllovci, Sheqir; Emini, Ardian; … - 2019
Economic criminality is a criminal activity that violates the economic and property values of the state, harms the public budget, and causes losses to economic entities, harms society in general. Combating and preventing this criminal activity that takes on transnational crime dimensions...
Persistent link: https://www.econbiz.de/10012011723
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Aufsichtsräte deutscher Aktiengesellschaften: Zusammensetzung, Interventionsaktivitäten, Performance
Vetter, Karin - 2011
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
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Disclosure of executive remuneration in large banks
Schott, Max - 2008
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
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Zur Rolle der Printmedien bei der Steuerung und ?berwachung von Unternehmen. Eine Analyse der Berichterstattung ?ber die Einhaltung der Grunds?tze des Deutschen Corporate Governanc...
Schmid, Christoph - 2006
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
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Determinants of financial instrument disclosure patterns of Australian listed resource firms pre- and post-IFRS adoption
Taylor, Grantley J. - 2008
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
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Do board contacts matter? : an analysis of the relationship between boards of directors’ ties and the performance of Australia’s largest companies.
Smith, Kevin John - 2009
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
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Corporate governance mechanisms and earnings management in transitional countries – evidence from Chinese listed firms
Lin, Teng - 2011
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
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The role of the audit committee and institutional investors in constraining earnings management : evidence from Chinese firms listed in Hong Kong
Lin, Philip Teng; Hutchinson, Marion R.; Percy, Majella - 2009
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
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An analysis of the nature and effectiveness of corporate governance in smaller listed Australian companies
Plastow, Kevin Patrick - 2011
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