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of Switzerland.  Swiss firms  are mainly located in two cultural areas, the German and French speaking parts of … Switzerland. Swiss federal law is equal in both regions which allows us to investigate the effect of cultural differences on … language-related factors: French-speaking  directors are prevalent in Swiss French boards and German-speaking  directors in …
Persistent link: https://www.econbiz.de/10011152759
Using a data set of 220 Taiwanese public firms with 2,200 observations over a ten-year period representing Taiwan’s economic takeoff period in the late 1990s, as well as six follow-up interviews conducted with top managers several years hence, this research examines the propensity of an...
Persistent link: https://www.econbiz.de/10010862953
Although US and European research has documented improvement in earnings quality associated with corporate governance characteristics, the situation in Latin America is questionable, given the business environment in which firms operate, which is characterized by controlling family ownership and...
Persistent link: https://www.econbiz.de/10010990008
In the theoretical framework of corporate governance this article studies the efficiency of the control exerted by the ownership structure and the board of directors on managers. The confrontation of entrenchment theory and agency theory allows to determine the necessary conditions of the...
Persistent link: https://www.econbiz.de/10010861596
In the theoretical framework of corporate governance this article studies the efficiency of the control exerted by the ownership structure and the board of directors on managers. The confrontation of en-trenchment theory and agency theory allows to determine the necessary conditions of the...
Persistent link: https://www.econbiz.de/10005263497
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...
Persistent link: https://www.econbiz.de/10008694021
In this article, we examine the factors determining the representation of women on boards of directors by considering three main questions. The first question deals with the relationship between characteristics of ownership and governance on one side, and female directorship on the other. The...
Persistent link: https://www.econbiz.de/10010868147
This paper examines the sensitivity of the governance mechanisms to the financial information quality in an emerging context which is the Tunisian market. It focuses mainly on the characteristics of the board of directors and the ownership structure in order to determine the principal governance...
Persistent link: https://www.econbiz.de/10010669817
This paper examines the relationship between the level of Japanese business managers' compensation and the quality of corporate governance, and whether weaker governance structures lead to poorer future performance. The conclusions of this paper are as follows. First, the level of Japanese...
Persistent link: https://www.econbiz.de/10005710093
Dans le cadre théorique du gouvernement d'entreprise, cet article étudie l'efficacité du contrôle exercé par la structure de propriété et le conseil d'administration sur les dirigeants. La confrontation des théories de l'enracinement et de l'agence permet de déterminer les conditions...
Persistent link: https://www.econbiz.de/10009002003