Showing 1 - 10 of 948
directorships and firm financial performance. Finally, we discuss the implications for boards and those interested in governance …, particularly the need to ensure governance recommendations and guidelines reflect empirical findings. We offer one solution to …
Persistent link: https://www.econbiz.de/10009447953
This study has examined the relationship between corporate governance structures and the performance of a sample of … (NGLCs), as it was anticipated that these groups would have different governance structures and that these differences might … differences between the corporate governance structures of GLCs and NGLCs, thus supporting the contention that it would be useful …
Persistent link: https://www.econbiz.de/10009440935
This paper examines the impact of corporate governance practices on the reported cost of contracted debt for Australian … listed companies. Good governance decreases the variability in cash flows, reduces the probability of default (reduces … to default and information risks. We show that increased corporate governance reduces default and information risk …
Persistent link: https://www.econbiz.de/10009441686
This study tests whether the adoption of Australian best practice corporate governance recommendations have a positive … or negative relation with financial performance measured by return on assets (ROA) and Tobin's Q. The governance …
Persistent link: https://www.econbiz.de/10009441749
accounting and finance disciplines to serve corporate governance. We test empirically if the use of some accounting and finance …A brief review of recent literature on corporate governance is provided, which is then concluded with a proposed … corporate governance framework as a starting point for further development. We propose that it is stakeholder concentration that …
Persistent link: https://www.econbiz.de/10009441761
reform, analyst following andownership concentration and one important internal corporate governance mechanism – board … corporate governance mechanisms have a significant influence on management earnings forecast behaviour after effectively … corporate governance mechanisms were more inclined to pre-empt their earnings announcements with earnings forecasts(overall, non …
Persistent link: https://www.econbiz.de/10009441836
. The results also suggest that future corporate governance research could benefit from incorporating characteristics of … independent directors rather than limiting governance measures to board independence especially when recent empirical evidence …
Persistent link: https://www.econbiz.de/10009459047
and media focus on internal control and corporate governance. Data gathered from 271 mid-sized US public companies reveal …
Persistent link: https://www.econbiz.de/10009459081
This study provides empirical evidence on how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. We employ city office-level client importance fee-based measures, both performance-adjusted discretionary total...
Persistent link: https://www.econbiz.de/10009459106
Over the past two decades, the corporate governance literature in accounting and auditing has grown rapidly. To better … over 250 studies. Our corporate governance focus is primarily on corporate board and audit committee issues. We discuss the … opportunities for future research. In particular, we make suggestions for: (1) improved research paradigms in corporate governance …
Persistent link: https://www.econbiz.de/10009459107