Developing banking standards is an important process for a country’s financial and economic well being. Their importance incites governments to insure the stability and the good performance of their banking systems. Accordingly, several researchers pay a particular attention to banking...

Durch vermehrt aufgetretene Finanzskandale und Zusammenbrüche namhafter Unternehmen wurde in den letzten Jahren das Vertrauen der Anleger nachhaltig gestört. Um die Glaubwürdigkeit in die veröffentlichten Finanzinformationen und in die Sicherheit der unternehmerischen Überwachungsprozesse...

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...

Purpose – This paper aims to extend the research on the Malaysian initial public offering (IPO) management earnings forecasts by examining the impact of corporate governance mechanisms and earnings forecasts accuracy. It seeks to investigate whether effective corporate governance is a credible...

Purpose – This paper aims to examine the impact of managerial equity ownership on return on assets as a measure of profitability and two financial statement-based agency cost measures, i.e. asset utilization and an expense ratio, which proxy for management's efficiency in use of assets and...

There has been a great acceleration in globalization; therefore it includes widening the social, cultural and political rules, norms and moderations. Different parts of the world gain these reforms for their economic well-beings, social and political structures, to solve their socio-economic...

In this study, we first offer the recent statistics about the women workforce and women managers in Turkey. Then we focus on the major factors that deprive many working women of the managerial positions and consider the problems that the women managers face in companies. Finally the news texts,...

Wovon hängt ab, ob es einem Berufsverband gelingt, Mitglieder zu binden und damit einen hohen Organisationsgrad zu erreichen? Eine Befragung von insgesamt 850 gegenwärtigen und ehemaligen Mitgliedern aus den 13 Sektionen eines Verbands mit unterschiedlichem Leistungsangebot in seinen Sektionen...