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The Reflexive Properties of Corporate Governance Codes: The Reception of the 'Comply or Explain' Approach in Slovenia
Cankar, Nina; Deakin, Simon; Simoneti, Marko - ESRC Centre for Business Research - 2008
of deviations as well as in the type of disclosure and explanations for deviations. At the same time, the quality of …
Persistent link: https://www.econbiz.de/10005813008
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The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)
Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 530-541
as disclosure and financial reporting requirements. Audits, which serve as vital signalling mechanisms in capital markets …
Persistent link: https://www.econbiz.de/10010941012
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The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)
Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 537-548
as disclosure and financial reporting requirements. Audits, which serve as vital signalling mechanisms in capital markets …
Persistent link: https://www.econbiz.de/10010951630
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Corporate Bonds, Bondholders and Corporate Governance
Çelik, Serdar; Demirtaş, Gül; Isaksson, Mats - Directorate for Financial, Fiscal and Enterprises … - 2015
Worldwide, primary corporate bond markets have become an increasingly important source of financing for non-financial companies. This trend is coupled with a relative decrease in traditional bank lending to non-financial companies and low levels of bond interest rates. Just as shareholders,...
Persistent link: https://www.econbiz.de/10011276711
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Disclosure of Beneficial Ownership and Control in Indonesia: Legislative and Regulatory Policy Options for Sustainable Capital Markets
Jurdant, Fianna - Directorate for Financial, Fiscal and Enterprises … - 2013
disclosure and enforcement of beneficial ownership and control as part of overall efforts to improve corporate governance …
Persistent link: https://www.econbiz.de/10011276713
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Beneficial Ownership and Control: A Comparative Study - Disclosure, Information and Enforcement
Vermeulen, Erik P.M. - Directorate for Financial, Fiscal and Enterprises … - 2013
Investor confidence in financial markets depends in large part on the existence of an accurate disclosure regime that …
Persistent link: https://www.econbiz.de/10011276717
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The role of external auditors in corporate governance: agency problems and the management of risk
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009
This paper not only recommends means whereby principal-agent problems could be addressed, but also considers various ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank regulations on risk taking and the need for a consideration of...
Persistent link: https://www.econbiz.de/10011260501
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Private equity investments and disclosure policy
BEUSELINCK, Christophe; DELOOF, Marc; MANIGART, Sophie - Faculteit Toegepaste Economische Wetenschappen, … - 2004
We investigate whether a firm’s disclosure policy is affected by the changing corporate setting and intensified … a significant switch to increased financial disclosure in the pre-investment year, consistent with the hypothesis that … entrepreneurs attempt to reduce information asymmetries inherent to the PE application by increasing their disclosure levels …
Persistent link: https://www.econbiz.de/10005252266
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Corporate governance determinants on Australian resource companies' financial instrument disclosure practices
Taylor, Grantley; Tower, Greg; Zahn, Mitchell Van Der; … - In: Asian Review of Accounting 16 (2008) May, pp. 56-73
Purpose – This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID … using a Financial Instrument Disclosure Index (FIDI) comprised of 120 items of both mandatory and discretionary financial …' governance structures and their disclosure responses to financial instruments and in particular, financial derivatives. …
Persistent link: https://www.econbiz.de/10005081120
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Corporate Governance and Firms' Market Values: Time Series Evidence from Russia
Black, Bernard S.; Love, Inessa; Rachinsky, Andrei - Center for Economic and Financial Research (CEFIR), New … - 2005
There is increasing evidence that broad measures of firm-level corporate governance predict higher share prices. However, almost all prior work relies on cross-sectional data. This work leaves open the possibility that endogeneity or omitted firm-level variables explain the observed...
Persistent link: https://www.econbiz.de/10005357267