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Economic consequences of private equity investments on the German stock market

Achleitner, Ann-Kristin; Andres, Christian; Betzer, André - 2008

This paper investigates the wealth effects of private equity (PE) investor purchases of shares in German quoted companies. It is the first study to analyze these effects for the German market which is particularly interesting due to its distinct characteristics with regard to the ownership...

Persistent link: https://www.econbiz.de/10010305716

Mängel bei der Abschlußprüfung: Tatsachenberichte und Analysen aus betriebswirtschaftlicher Sicht

Wüstemann, Jens - 2001

shown that informational deficiencies of certain accounting treatments (in the sense of recognition and measurement), which … interpretation of the underlying expectations of management. Thus, the implicit or explicit set of accounting choices is, in economic …

Persistent link: https://www.econbiz.de/10010316273

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … the anomaly is less likely to be present under a conservative accounting system. While creditor monitoring is able to …

Persistent link: https://www.econbiz.de/10010305701

Determinanten der Vorstandsvergütung: Eine empirische Untersuchung der deutschen Prime-Standard-Unternehmen

Rapp, Marc Steffen; Wolff, Michael - 2010

Basierend auf einem neuen, die deutschen Prime-Standard-Unternehmen für die Jahre 2005 bis 2007 umfassenden Datensatz untersuchen wir die Determinanten der Höhe der Vorstandsvergütung. Dabei unterscheiden wir drei Kategorien möglicher Einflussfaktoren: Unternehmens-, Performance- und...

Persistent link: https://www.econbiz.de/10010305722

Foundations of Corporate Governance

Volonté, Christophe - 2012

This paper outlines the foundations of corporate governance. The discussion includes a review on the modern corporation, transaction costs theory, agency costs theory, legal investor protection, investor protection by corporate governance and its various mechanisms, as well as an overview of the...

Persistent link: https://www.econbiz.de/10011390672

Codes of Good Governance in Hungary

Bedo, Zsolt; Ozsvald, Eva - 2008

The purpose of the paper is to account for the short history of the soft law regulation of corporate conduct on the Budapest Stock Exchange (BSE). In theory, voluntary codes of good governance are expected to improve the deficiences of the existing mechanisms of corporate governance. In case of...

Persistent link: https://www.econbiz.de/10010494376

The Effects of Corporate Governance Mechanisms on Earnings Management of Listed Firms in Nigeria

Uwuigbe, Uwalomwa; Peter, Daramola Sunday; Oyeniyi, … - In: Journal of Accounting and Management Information … 13 (2014) 1, pp. 159-174

This study basically examined the effects of corporate governance mechanism on earnings management in Nigeria. To achieve the objectives of this study, a total of 40 listed firms in the Nigerian stock exchange market were selected and analyzed for this study using the judgmental sampling...

Persistent link: https://www.econbiz.de/10015195868

Impact of improved corporate governance and regulations on earnings management practices: Analysis of 7 industries from the Indian national stock exchange

Thoppan, Jose Joy; Nathan, Robert Jeyakumar; Victor, Vijay - In: Journal of Risk and Financial Management 14 (2021) 10, pp. 1-15

Indian Accounting standards which are converged with the IFRS. Findings suggest that services firms are engaging in …

Persistent link: https://www.econbiz.de/10013201138

Institutional investors, corporate governance, and earnings management around merger: Evidence from French absorbing firms

Njah, Mouna; Jarboui, Anis - In: Journal of Economics, Finance and Administrative Science 18 (2013) 35, pp. 89-96

This paper examines the association between institutional ownership and the earnings management behavior of some French absorbing firms. Using a sample of 76 French mergers and absorptions concluded over the period ranging from 2000 to 2010, we undertake to present some empirical evidence...

Persistent link: https://www.econbiz.de/10011859349

Corporate governance and dividend policy in Poland

Kowalewski, Oskar; Stetsyuk, Ivan; Talavera, Oleksandr - 2007

This study examines the relation between corporate governance practices measured by Transparency Disclosure Index (TDI) and dividend policy in Poland. Our empirical approach, constructs measures of the quality of the corporate governance for 110 non-financial companies listed on Warsaw Stock...

Persistent link: https://www.econbiz.de/10010264957