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We study whether the Sarbanes-Oxley Act (SOX) of 2002 made firms less opaque. For identification, we use a difference-in-differences estimation approach and compare EU firms that are cross-listed in the US—and therefore subject to SOX—with comparable EU firms that are not cross-listed. We...
Persistent link: https://www.econbiz.de/10010325984
This article analyzes how Danish listed firms comply with the Danish Corporate Governance Code's recommendations regarding the categories: Role of shareholders, role of stakeholders and transparency. It is shown that the number of recommendations can be explained by six different underlying...
Persistent link: https://www.econbiz.de/10011946354
and disclosure (T&D) rules in particular can necessarily boost firm performance. Existing literature suggests that CG …
Persistent link: https://www.econbiz.de/10010282468
Unternehmenskrisen, „überraschende“ zumal, standen am Anfang der gesetzlichen Normierung der Abschlußprüfung in Deutschland. Es entspricht daher einem legitimen Anliegen von Öffentlichkeit und Fachwelt, die herrschende Maßstäblichkeit der Qualität von Abschlußprüfungen und die...
Persistent link: https://www.econbiz.de/10010316273
agriculture disclosure (FVAD), consequently proposing a standardized fair value disclosure model that could help agricultural … companies to improve their FVAD. Based on disclosure paragraphs in MFRS 141 Agriculture, a comprehensive FVAD index was … important empirical inputs of a positive association between top executives' management attributes and accounting disclosure …
Persistent link: https://www.econbiz.de/10014527698
code, top management, control environment, transparency and disclosure, rights of shareholders and stakeholders) on the … normative). The results also confirmed that there is no significant effect of t transparency and disclosure and the rights of …
Persistent link: https://www.econbiz.de/10014551768
firms. For this reason, corporate governance disclosure is receiving more and more attention from both a professional and … disclosure within the integrated reports. The analysis, conducted on a sample of 73 international firms, shows a positive effect … governance disclosure level in the integrated reporting context …
Persistent link: https://www.econbiz.de/10012201805
Comparatively less research has examined the effect of corporate governance (CG) elements on environmental sustainability reporting performance (ESRP) in South Asian (SA) countries. Further, no study in literature documents a cross-country examination of CG and ESRP in this region. The study...
Persistent link: https://www.econbiz.de/10012217620
governance disclosure is gaining greater attention and the advent of integrated reporting offers a new interesting channel to … affect the level of corporate governance disclosure included in the integrated reports. Our analysis, conducted on a sample … governance disclosure. Moreover, it demonstrates a negative impact of CEO duality on corporate governance disclosure level. …
Persistent link: https://www.econbiz.de/10012290011
and regulatory framework for SOE disclosure and transparency. Some have made significant progress in terms of improving … information disclosure by SOEs with an accelerated process of corporatization of SOEs and adoption of adequate accounting … disclosure of financial and nonfinancial information about the activities of SOEs is critical. …
Persistent link: https://www.econbiz.de/10012609965