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Outside finance, dominant investors and strategic transparency
Perotti, E.C.; Thadden, E.-L. von - 2000
This paper studies optimal financial contracts and product market competition under a strategic transparency decision …
Persistent link: https://www.econbiz.de/10009460186
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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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Are Tax and Non-Tax Factors Associated with FIN 48 Disclosures?
Kinney, Michael R. (contributor) - 2010
This study examines the determinants of tax aggressiveness. I utilize the unrecognized tax benefits (UTB) disclosed by the adoption of Financial Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (FIN 48) to proxy for firms’ tax aggressiveness. I hand collect UTB...
Persistent link: https://www.econbiz.de/10009465157
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Client Importance and Earnings Management: The Moderating Role of Audit Committees
Sharma, Vineeta D.; Sharma, Divesh S.; … - 2011
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
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A critical analysis of the independence of the internal audit function : evidence from Australia
Christopher, Joe; Sarens, Gerrit; Leung, Philomena - 2009
Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...
Persistent link: https://www.econbiz.de/10009484060
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Competition, Innovation and Growth in Transition: Exploring the Interactions between Policies
Aghion, Philippe; Carlin, Wendy; Schaffer, Mark E. - 2002
Transition has entailed the introduction of policies to stimulate product market competition, to establish effective … relationship between competition and innovation, Aghion, Dewatripont and Rey (1999) showed that this could be reversed if agency … considerations were introduced. In their model competition acts as an incentive mechanism to reduce managerial slack, which produces …
Persistent link: https://www.econbiz.de/10009477161
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The Determinants of Privatised Enterprise Performance in Russia
Estrin, Saul; Bevan, Alan A.; Kuznetsov, Boris; … - 2001
structures and competition; and financial constraints. We conclude that private ownership and improved performance are not …
Persistent link: https://www.econbiz.de/10009477523
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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