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Accounting disclosure quality and synergy gains: Evidence from cross-border mergers and acquisitions
Eiler, Lisa Ann - 2009
(IFRS). I compare the value and distribution of synergy gains for target firms from weak regulatory environments that have … cross-listed or adopted IFRS (i.e., "strategic firms") to (1) target firms in similar countries that have not done so (i …
Persistent link: https://www.econbiz.de/10009447419
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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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Cross-listing audit fee premiums: Theory and evidence
Choi, JH; Kim, JB; Liu, X; Simunic, DA - 2009
We study the effects of cross-listings on audit fees. We first develop a model in which legal environments play a crucial role in determining the auditor's legal liability. Our model and analysis predict that auditors charge higher fees for firms that are cross-listed in countries with stronger...
Persistent link: https://www.econbiz.de/10009471431
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Three Essays on International Finance and International Capital Markets.
Zhu, Qiaoqiao - 2009
This dissertation consists of three essays examining informational and behavioral frictions in international financial and capital markets. Chapter II investigates whether characteristics of the home country capital market environment, such as information disclosure and investor rights...
Persistent link: https://www.econbiz.de/10009477002
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Cross-Listing, Close Bank-Firm Relationships and Ownership Structure: Empirical Evidence on Corporate Governance Mechanisms
Korczak, Adriana - 2006
most effective in the world and can be borrowed by foreign companies through cross-listing in the United States. In Germany …
Persistent link: https://www.econbiz.de/10009460742
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Vertical competition between manufacturers and retailers and upstream incentives to innovate and differentiate
Venturini, Luciano - 2006
second central hypothesis in our framework is that in a world of asymmetric brands and intense vertical competition there is … a further mechanism at work due to retailers' delisting decisions. Giventhat retailers have to make room for their store … brands at the point of sale, they have to readjust their assortments delisting some manufacturer brands. Retailers would like …
Persistent link: https://www.econbiz.de/10009445574
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Does Capital Market Myopia Affect Plant Productivity? Evidence from Going Private Transactions
Dittmar, Amy - 2010
One influential criticism of the stock market oriented U.S. financial system is that its excessive focus on short term quarterly earnings forces public firms to behave in a myopic manner. We hypothesize that if capital markets pressure listed firms to be myopic in a way that impacts efficiency,...
Persistent link: https://www.econbiz.de/10009476643
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Pengaruh Insiders Ownership, Institutional Ownership Dan Shareholders Dispersion Terhadap Struktur Modal
Prayogi, Muhammad Hadi - 2011
This study aims to determine the influence of Insider Ownership, Institutional Ownership and Shareholder dispersion of capital structure either partially or simultaneously.The study took place within the Indonesian Stock Exchange, but the data can be retrieved through a website that is available...
Persistent link: https://www.econbiz.de/10009464546
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Analisis Persamaan Simultan Kepemilikan Manajerial, Kepemilikan Institusional, Risiko, Kebijakan Hutang, Dan Kebijakan Dividen Dalam Perspektif Teori Keagenan Pada Perusahaan Manuf...
Novianty, Lisa - 2011
The main objective of this research is to analyze the relationship between managerial ownership, institutional ownership, risk, debt policy, and dividend policy which are included as strategic variables in company.s decision making of Indonesian stock market. Company size, liquidity,...
Persistent link: https://www.econbiz.de/10009464573
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Analisis Pengaruh Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Consumer Goods Yang Terdaftar Di Bei Dengan Manajemen Laba Sebagai Variabel Intervening
Sibarani, Jojor Lisbet - 2010
Jojor Lisbet Sibarani, 2010. Analysis the Influance of Corporate Governance to Financial Performance for Consumers Goods Firm which listed in Indonesian Stock Exchange, with Earning Management as Intervening Variable.The purpose of this research is to find out and to analyze the influance of...
Persistent link: https://www.econbiz.de/10009464772