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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 on the Iranian stock market

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

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

The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country

Gamra, Souha Ben; Hamza, Fadhila; Borgi, Hela - In: Journal of Accounting and Management Information … 21 (2022) 4, pp. 604-630

(IFRS) adoption and corporate governance mechanisms (e.g., Board characteristics and Audit Committee (AC) characteristics … results indicate that ARL has significantly increased after the IFRSs' adoption. This result may imply that IFRS adoption … leads to a need of adaptation process. It may support the need for more training and IFRS education in Saudi Arabia …

Persistent link: https://www.econbiz.de/10015196179

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

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

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

Corporate Finance and Environmental, Social, and Governance (ESG) Practices

Gherghina, Ştefan Cristian (contributor) - 2024

(sustainability reporting; environmental accounting information disclosure and financial risk; compulsory preliminary profit and loss … disclosure and stock prices; capital expenditure and ESG disclosure; and International Financial Reporting Standards (IFRS …

Persistent link: https://www.econbiz.de/10015324922

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

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

An exploratory study based on a questionnaire concerning green and sustainable finance, corporate social responsibility, and performance: Evidence from the Romanian business environment

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