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The largest corporate fraud in India: Satyam Computer Services Limited
Kumar, Gaurav; Paul, Puja; Sapkota, Pradeep - In: International Journal of Critical Accounting 4 (2012) 4, pp. 449-465
This paper examines the largest corporate fraud in India at Satyam Computer Services Ltd. This fiasco occurred in … January 2009 when Mr. Ramalinga Raju, the Chairman, confessed to an extensive accounting fraud that was ongoing for at least … board of directors and independent auditors of Satyam for this fraud. While this paper does not defend or blame the auditors …
Persistent link: https://www.econbiz.de/10010669137
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The effects of demand, competitive, and technological uncertainty on board monitoring and institutional ownership of IPO firms
Kor, Yasemin; Mahoney, Joseph; Watson, Sharon - In: Journal of Management and Governance 12 (2008) 3, pp. 239-259
Persistent link: https://www.econbiz.de/10005698998
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Israel; Detailed Assessment of IOSCO Objectives and Principles of Securities Regulation
International Monetary Fund (IMF); International … - 2012
Israel’s compliance with International Organization of Securities Commissions’ objectives and Principles of Securities Regulation has been assessed. The regulatory regime is well developed and in most respects is comparable with that of major jurisdictions. For the most part, it is...
Persistent link: https://www.econbiz.de/10011242660
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A Comparative Analysis of the Legal Obstacles to Institutional Investor Activism in Europe and in the US
Santella, Paolo; Baffi, Enrico; Drago, Carlo; Lattuca, Dino - Volkswirtschaftliche Fakultät, … - 2008
Starting from the observation that at the multilateral level shareholder activism is considered as an important aspect of good corporate governance, this paper examines several legal and economic obstacles to institutional investor activism in the EU and in the US. We also examine the voting...
Persistent link: https://www.econbiz.de/10005836299
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Corporate Governance and Ethical Behavior: A National Perspective
Ienciu, Ionel-Alin - In: Romanian Economic Journal 15 (2012) 35, pp. 49-68
Ethical behavior is an important aspect for the success of a company, as it influences its relations with various stakeholders. Our study reflects how the efficiency of the board of directors influences the ethical behavior of companies. We conclude stating that the efficiency of the board of...
Persistent link: https://www.econbiz.de/10010970414
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Bankers on boards as corporate governance mechanism: evidence from Poland
Slomka-Golebiowska, Agnieszka - In: Journal of Management and Governance 18 (2014) 4, pp. 1019-1040
This paper examines whether a bank exercises a monitoring role when a banker is represented on a firm’s board. Bank monitoring reduces information asymmetries, and hence lessens firm’s financial constraints—phenomenon frequently measured by investment-cash flow sensitivity in the sample of...
Persistent link: https://www.econbiz.de/10010989435
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Gender Diversity on European Banks’ Boards of Directors
Cabo, Ruth Mateos de; Gimeno, Ricardo; Nieto, María - In: Journal of Business Ethics 109 (2012) 2, pp. 145-162
This article investigates the gender diversity of the corporate board of European Union banks. Employing a large sample of 612 European banks from 20 European countries, it identifies organizational characteristics that could be predictive of women’s presence on bank boards. We identify three...
Persistent link: https://www.econbiz.de/10010989801
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Does Corporate Governance Influence Earnings Management in Latin American Markets?
González, Jesus Sáenz; García-Meca, Emma - In: Journal of Business Ethics 121 (2014) 3, pp. 419-440
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
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Does the Rolodex Matter? Corporate Elite's Small World and the Effectiveness of Boards of Directors
Nguyen, Bang Dang - In: Management Science 58 (2012) 2, pp. 236-252
This paper investigates the impact of social ties on the effectiveness of boards of directors. When the chief executive officer (CEO) and a number of directors belong to the same social networks, the CEO is less likely to be dismissed for poor performance. The results are robust to different...
Persistent link: https://www.econbiz.de/10010990454
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Les déterminants de la rémunération des administrateurs externes dans les sociétés françaises du SBF 120 - Determinants of outside director compensation in the major French compani...
Broye, Géraldine; Moulin, Yves - In: Revue Finance Contrôle Stratégie 15 (2012) 1, pp. 7-25
(VF)Cette étude s’intéresse aux déterminants de la rémunération des administrateurs externes des sociétés du SBF 120. Nos résultats mettent en évidence l’incidence de la structure de propriété de l’entreprise sur cette rémunération. La rémunération est en effet d’autant...
Persistent link: https://www.econbiz.de/10010860195