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Corporate Governance gemäß BilMoG und SOX
Kubisch, Sabine - Fachbereich Wirtschaft, Fachhochschule Stralsund - 2009
Bilanzrechtsmodernisierungsgesetzes zur Corporate Governance und zum Risikomanagement vorzustellen und mit den seit 2002 geltenden Anforderungen durch den …
Persistent link: https://www.econbiz.de/10010984579
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Globalization and Economic Crisis – Consequences in the Banking Portfolio Management
Bucur, Crina Raluca - In: Knowledge Horizons - Economics 5 (2013) 4, pp. 198-204
under conditions of risk. Insufficient knowledge of the risks, poor estimation or lack of protection against the effects of … context of globalization a process defining the period that our society is passing the risk becomes crucial importance for all …
Persistent link: https://www.econbiz.de/10010700147
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Do managers influence their own pay? Evidence from stock incentive plans in an emerging market economy
Yang, Huihui; Pan, Fei; Li, Siqi; Lin, Thomas W. - In: International Journal of Accounting and Finance 3 (2012) 4, pp. 320-342
plans in an emerging market economy, namely, China. Using a sample of 53 stock incentive plans in Chinese publicly listed …
Persistent link: https://www.econbiz.de/10010670172
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International investors’ reactions to cross-border acquisitions by emerging market multinationals
Ning, Lutao; Kuo, Jing-Ming; Strange, Roger; Wang, Boya - In: International Business Review 23 (2014) 4, pp. 811-823
How do international investors react to announcements of cross-border mergers and acquisitions (CM&As) by emerging market multinational enterprises (EMNEs)? Using a unique and manually-constructed firm-level dataset, this paper examines the stock price reactions to CM&A announcements made over...
Persistent link: https://www.econbiz.de/10010785184
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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
analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for … between systemic risk and information asymmetries - hence the justification for greater focus on information channels as well … particular, the Basel III leverage ratios in jurisdictions such as China. Ultimately the paper also aims to investigate whether …
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
analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for … between systemic risk and information asymmetries - hence the justification for greater focus on information channels as well … particular, the Basel III leverage ratios in jurisdictions such as China. Ultimately the paper also aims to investigate whether …
Persistent link: https://www.econbiz.de/10010951630
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A justification for the role of audits?: adoption of International Financial Reporting Standards (IFRS) and jurisdictional analyses (Brazil, China,Japan and South Africa)
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2014
analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for … between systemic risk and information asymmetries – hence the justification for greater focus on information channels as well … particular, the Basel III leverage ratios in jurisdictions such as China. Ultimately the paper also aims to investigate whether …
Persistent link: https://www.econbiz.de/10011107937
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Does the information content of payout initiations and omissions influence firm risks?
von Eije, Henk; Goyal, Abhinav; Muckley, Cal B. - In: Journal of Econometrics 183 (2014) 2, pp. 222-229
We study the influence on firm risks of NASDAQ and NYSE firm payout initiations and omissions. These payout events can be interpreted as managerial signals of firm financial life-cycle maturation resulting in concomitant changes in firm risks. We remove confounding payout types and we match on...
Persistent link: https://www.econbiz.de/10011077594
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Exposure-Based Cash-Flow-at-Risk for Value-Creating Risk Management under Macroeconomic Uncertainty
Andrén, Niclas; Jankensgård, Håkan; Oxelheim, Lars - Institutet för Näringslivsforskning (IFN) - 2010
A strategically minded CFO will realize that strategic corporate risk management is about finding the right balance … between risk prevention and proactive value generation. Efficient risk and performance management requires adequate assessment … of risk and risk exposures on the one hand and performance on the other. Properly designed, a risk measure should provide …
Persistent link: https://www.econbiz.de/10008553046
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Firm-Level Determinants of Board System Choice: Evidence from Russia
Iwasaki, Ichiro - Russian Research Center, Institute of Economic Research - 2013
In this paper, using a unique dataset of joint-stock companies, we empirically examine the determinants of the choice and size of the collective executive board, a core element of the multi-tier board system of Russian firms. Our empirical evidence strongly suggests that the need of company...
Persistent link: https://www.econbiz.de/10009371109