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This survey provides a synthetic and evaluative survey of issues in corporate financial distress and bankruptcy. This area has moved into a public domain as a result of the recent global financial crisis that witnessed failures of many venerable institutions that got rescued by the government....
Persistent link: https://www.econbiz.de/10010883376
This article, having as topic: ”Problematical interdependence between accounting and corporate governance in nowadays … between the corporate governance issues and IFRS/IAS in the nowadays context which concerns the accounting from Romania. …
Persistent link: https://www.econbiz.de/10011198589
governmental techniques, and accounting practices which lead to the elements of security, quantification and shareholder value …/value – The major inference from this paper is that corporate governance research in accounting should pursue new lines of inquiry …
Persistent link: https://www.econbiz.de/10009318096
the related disciplines of accounting, organization theory and strategy. The argument unfolds in four steps: first, it … briefly provides some theoretical background for analysis and relates it back to strategizing and accounting as a calculative … argument for city management and critical accounting; finally, it concludes with a discussion of the power effects of those …
Persistent link: https://www.econbiz.de/10009320522
, accounting statements and websites. The research comprises a sample of 27 Brazilian clubs that corresponds about 134,200 million …
Persistent link: https://www.econbiz.de/10009352583
Purpose – The purpose of this paper is to examine the contention that a strengthening of corporate governance mechanisms would result in the improved relevance and reliability of financial statements. Design/methodology/approach – Using pooled ordinary least squares regression, the paper...
Persistent link: https://www.econbiz.de/10008671882
Purpose – The purpose of this paper is to examine whether high analyst coverage increases or decreases accounting …-2006. The authors used both accrual-based and market-value-based measures of accounting conservatism, also the extent to which … accounting conservatism. The regression analyses are conducted to test the hypotheses. Findings – Strong evidence was found that …
Persistent link: https://www.econbiz.de/10009275387
Purpose – The purpose of this paper is to examine the impact of corporate governance on auditor quality choice by IPO companies in an emerging market setting. It seeks to identify whether efficiency or opportunism is the driving force behind the choice of auditors in Bangladeshi firms going...
Persistent link: https://www.econbiz.de/10010686116
Persistent link: https://www.econbiz.de/10010724083
This article, having as topic: ”Problematical interdependence between accounting and corporate governance in nowadays … between the corporate governance issues and IFRS/IAS in the nowadays context which concerns the accounting from Romania. …
Persistent link: https://www.econbiz.de/10010734994