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An investigation of the link between major shareholders' behavior and corporate governance performance before and after the COVID-19 pandemic: A case study of the companies listed...
Pourmansouri, Rezvan; Mehdiabadi, Amir Hedayati; … - In: Journal of Risk and Financial Management 15 (2022) 5, pp. 1-30
One of the basic functions of establishing corporate governance (CG) in companies is improving performance and increasing value for shareholders. Expanding the company's value will ultimately increase the shareholders' wealth. Therefore, it is natural for shareholders to seek to improve their...
Persistent link: https://www.econbiz.de/10014332409
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Structures and Trends in German Banking
Koetter, Michael; Nestmann, Thorsten; Stolz, Stéphanie; … - 2004
In this paper, we investigate the claim that German banks are special compared to banks in other industrialised economies. We show that banks are of particular importance to the German economy?as financial intermediary, as lender to the corporate sector, and as part of the corporate governance...
Persistent link: https://www.econbiz.de/10010260503
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Die bilanzielle Behandlung von Zweckgesellschaften und ihre Bedeutung im Rahmen der Corporate Governance. Betriebswirtschaftlihe Handlungshilfen
Schäfer, Henry; Kuhnle, Oliver - 2006
Fälle wie der des insolventen amerikanischen Energiekonzerns Enron erwecken den Eindruck, dass Special Purpose Entities in erster Linie dazu gegründet werden, den Einblick Unternehmensexterner in die wirtschaftliche Lage eines Unternehmens zu begrenzen. Die kritische Einstellung zu solchen...
Persistent link: https://www.econbiz.de/10011315102
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Internationale Rechnungslegungsnormen und Neue Institutionenökonomik
Wüstemann, Jens - 1999
This paper presents some consequences of economic theory for the regulation of corporate accounting and disclosure … under Geman accounting legislation (de lege lata) and in an international context. The following implications are discussed … of accounting data-users and can serve as a guidance for the interpretation of legal rules concerning disclosure. (ii …
Persistent link: https://www.econbiz.de/10010316236
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IFRS compliance, corporate governance and financial reporting quality of GSE-listed non-financial firms
Mbir, Deborah Esi Gyanba; Agyemang, Otuo Serebour; … - In: Cogent Business & Management 7 (2020) 1, pp. 1-18
The adoption of International financial reporting standards (IFRS) has been presented in several empirical literature … financial reporting quality after the adoption of IFRS. Literature reveals that lack of proper enforcement of these high …-quality financial reports. This study therefore argues that the relationship between IFRS compliance and reporting quality revolves …
Persistent link: https://www.econbiz.de/10012657135
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Corporate ‘excesses’ and financial market dynamics
Maddaloni, Angela; Pain, Darren - 2004
The recent corporate failures in the US and in Europe have considerably damaged investors’ confidence in the functioning of financial markets and the ability of the regulatory framework to safeguard their interest and prevent fraud. These episodes demonstrate that market failures exist, which...
Persistent link: https://www.econbiz.de/10011606169
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A focus on ethical value under the vision of leadership, teamwork, effective communication and productivity
Mercader, Víctor; Galván-Vela, Esthela; Ravina … - In: Journal of Risk and Financial Management 14 (2021) 11, pp. 1-32
The new economy and the knowledge-based society brought significant changes in all the areas of our daily lives. Also, the COVID-19 pandemic and the COVID-19 crisis implicated tremendous transformations in all the domains, on the one hand, threatening the balance of our society and, on the other...
Persistent link: https://www.econbiz.de/10013201205
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An exploratory study based on a questionnaire concerning green and sustainable finance, corporate social responsibility, and performance: Evidence from the Romanian business enviro...
Popescu, Cristina Raluca; Popescu, Gheorghe N. - In: Journal of Risk and Financial Management 12 (2019) 4, pp. 1-79
Green and sustainable finance, corporate social responsibility and financial and non-financial performance are attracting widespread interest due to the challenging times that the business environment is currently facing. Moreover, green and sustainable finance, corporate social responsibility,...
Persistent link: https://www.econbiz.de/10012611221
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Determinants and consequences of the unification of dual-class shares
Pajuste, Anete - 2005
This paper explores the reasons why an increasing number of firms in continental Europe are unifying their shares into a single class, and analyzes the consequences of this restructuring. Interestingly, recent changes in corporate governance environment have created a situation when the reasons...
Persistent link: https://www.econbiz.de/10011604511
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Hostile stakes and the role of banks in German corporate governance
Jenkinson, Tim J.; Ljungqvist, Alexander P. - 1997
This paper uses clinical evidence to show how the German system of corporate control and governance is both more active and more hostile than has previously been suggested. It provides a complete breakdown of ownership and take-over defence patterns in German listed companies and finds highly...
Persistent link: https://www.econbiz.de/10011608338