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Sarbanes Oxley, Non Audit Services (NAS) and the mandatory rotation of audit firms
Marianne, Ojo - Volkswirtschaftliche Fakultät, … - 2013
Whilst the benefits and potentials of the dual roles assumed by external auditors are emphasized, as well as the need to ensure that safeguards operating to guard against a compromise of objectivity and independence are in place, this paper also highlights the fact that even though such dual...
Persistent link: https://www.econbiz.de/10011260092
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Internal Corporate Governance and the Financial Crisis: Lessons for Banks,Regulators and Supervisors
Gualandri, Elisabetta; Mangone, Enzo; Stanziale, Aldo - Dipartimento di Economia "Marco Biagi", Università … - 2011
This paper aims to highlight the importance of banks’ Internal Corporate Governance (ICG), viewed as an operational mitigation instrument, in a context where banks enjoy a high degree of organisational flexibility due to principle-based regulatory and risk-based supervisory approaches. The...
Persistent link: https://www.econbiz.de/10009364742
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Country Creditor Rights, Information Sharing, and Commercial Banks’ Profitability
Amor-Tapia, Borja; Tascón, María T.; Fanluj, José L. - In: Czech Journal of Economics and Finance (Finance a uver) 60 (2010) 4, pp. 336-354
The authors analyze commercial banks’ profitability (return on equity, ROE) at different levels of creditor rights and an aggregate score of information sharing in terms of credit bureaus. After controlling for bank size and some macroeconomic variables, the results indicate that profitability...
Persistent link: https://www.econbiz.de/10008753447
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Voluntary disclosure and market value: empir cal evidence from social report publication in the European banking sector
Concetta, Carnevale; Maria, Mazzuca - In: Banca Impresa Società (2012) 1, pp. 49-88
The purpose of this work is to verify the existence of a relationship betwee stock price and publication of the company budget. The study considers a sample 131 listed European banks in the period 2002-2008. The results of empirical analysis (conducted using the value relevance analysi confirmed...
Persistent link: https://www.econbiz.de/10011157757
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Wspolczesne wyzwania rynku finansowego (Contemporary challenges of the financial market)
Chodnicka, Patrycja (contributor);  … - Wydział Zarządzania, Uniwersytet Warszawski
The book describes the contemporary problems and challenges of governing the financial market. The authors divided the issues associated with it in two parts. The first concerns the challenges of governing the banking sector. The authors discuss the analysis of systemic risk within the banking...
Persistent link: https://www.econbiz.de/10011100521
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Corporate governance of banks – present and perspectives
ZINCA, Clara-Iulia - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 278-286
banking activity, remuneration policies, stakeholders’ position, transparency and ethics; and finally to present a series of …
Persistent link: https://www.econbiz.de/10010641505
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Outside Finance, Dominant Investors and Strategic Transparency
Perotti, Enrico C; von Thadden, Ernst-Ludwig - C.E.P.R. Discussion Papers - 2001
This Paper studies the incentives for transparency under different forms of corporate governance in a context of … decision on the degree of transparency in a context of product market competition. When firms seeking outside finance resort to … transparency. More transparency about a firm's competitive position has both strategic advantages and disadvantages: in general …
Persistent link: https://www.econbiz.de/10005656269
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Predicción de quiebras empresariales en economías emergentes: uso de un modelo logístico mixto || Bankruptcy Prediction in Emerging Economies: Use of a Mixed Logistic Model
Caro, Norma Patricia; Díaz, Margarita; Porporato, Marcela - In: Revista de Métodos Cuantitativos para la Economía y … 16 (2013) 1, pp. 200-215
Este trabajo replica y adapta el modelo de Jones y Hensher (2004) a los datos de una economía emergente con el propósito de evaluar su validez externa. Se compara el desempeño del modelo logístico estándar en relación con el modelo logístico mixto para predecir el riesgo de crisis en el...
Persistent link: https://www.econbiz.de/10010721071
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Common points and particularities between financial audit and internal audit
Georgiana, Alexandru - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1399-1405
This paper has as objective marking of a line between internal and financial auditing, in order to a better understanding of these two concepts. Giving the fact that we find ourselves in a world trapped in a continuous movement, it is well known that world communities tend to globalization. Our...
Persistent link: https://www.econbiz.de/10008854848
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Materiality – Precondition or Consequence of Applying Professional Reasoning in Preparing and Presenting Financial Statements
Munteanu, Prof.univ.dr. Victor; Zuca, Lector univ.dr … - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1721-1725
The reliability of the accounting information is one of the most significant features in terms of quality and refers to its capacity to influence investors, creditors and other users of the financial statements in their decision-making. A reliable piece of information helps users assessing...
Persistent link: https://www.econbiz.de/10008854910