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Does Board Gender Diversity Make a Difference? New Evidence from Quantile Regression Analysis

Dang, Rey; Nguyen, Duc Khuong - Institut de Préparation à l'Administration et à la … - 2014

become not only an ethical business case but also a public pressure to improve this gender imbalance. While there is some … practical evidence to suggest that gender-diverse corporate boards have a positive impact on performance, the results from … relationship between board gender diversity and firm performance from a dynamic perspective through using quantile regression. This …

Persistent link: https://www.econbiz.de/10010860487

Risk monitoring tools in bank regulation and supervision – developments since the collapse of Barings Plc.

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2010

This paper consolidates the work of its predecessor, “International Framework for Liquidity Risk Measurement, Standards and Monitoring: Corporate Governance and Internal Controls”, by considering monitoring tools which are considered to be essential if risks,(and in particular liquidity...

Persistent link: https://www.econbiz.de/10008470455

Internal Audit Function, Organizational Culture and Their Influence on Corporate Governance

Cerasela, Spãtariu Elena; Carata? Maria Alina - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 738-742

Through this paper the authors are trying to highlight the strategic role that internal audit function holds in increasing the efficiency of corporate governance. The research starts with a comprehensive approach to internal audit and internal control, our intention being to identify synergies...

Persistent link: https://www.econbiz.de/10010940623

The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms

Goh, Beng Wee; Li, Dan - In: The International Journal of Accounting 48 (2013) 2, pp. 248-278

This study examines whether the internal control provisions under the Sarbanes–Oxley Act (SOX) have a disciplining effect on the governance structures of firms. We find that audit committee members and outside directors of firms that disclose material weaknesses (MWs) under Section 302 of SOX...

Persistent link: https://www.econbiz.de/10010665727

Information Disclosure and Corporate Governance

Hermalin, Benjamin E.; Weisbach, Michael S. - Institute for Financial Research (SIFR) - 2010

In public-policy discussions about corporate disclosure, more is typically judged better than less. In particular, better disclosure is seen as a way to reduce the agency problems that plague firms. We show that this view is incomplete. In particular, our theoretical analysis shows that...

Persistent link: https://www.econbiz.de/10008643875

Auditors and Corporate Governance: Evidence from the Public Sector

Schelker, Mark - Center for Research in Economics, Management and the … - 2008

Corporate auditors review and evaluate financial statements. To enhance independence the selection process and mandatory auditor rotation requirements have been debated intensively. The available empirical evidence is not conclusive and suffers from serious endogeneity problems. We propose...

Persistent link: https://www.econbiz.de/10005226981

Managerial Incentives and Stock Price Manipulation

Peng, Lin; Röell, Ailsa A - C.E.P.R. Discussion Papers - 2009

This paper presents a rational expectations model of optimal executive compensation in a setting where managers are in a position to manipulate short-term stock prices, and managers' propensity to manipulate is uncertain. Stock-based incentives elicit not only productive effort, but also costly...

Persistent link: https://www.econbiz.de/10005014567

Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies

Al-Matari, Yahya Ali; Al-Swidi, Abdullah Kaid; Fadzil, … - In: International Review of Management and Marketing 2 (2012) 4, pp. 241-251

This study examines the relationship between the internal corporate governance mechanism related to the board of directors, the audit committee characteristics and the performance of the Saudi companies listed in the Saudi stock exchange (TADAWL) in 2010, excluding financial companies. The...

Persistent link: https://www.econbiz.de/10010595431

Improving Corporate Governance. The role of Audit Committee Disclosures by Indian Corporations

Bhasin, Madan Lal - In: International Journal of Academic Research in … 2 (2012) 1, pp. 128-149

Now-a-days, an AC is being looked upon as a distinct culture for CG and has received a wide-publicity across the globe. Government authorities, regulators and international bodies all have indicated that they view an AC as a potentially powerful tool that can enhance the reliability and...

Persistent link: https://www.econbiz.de/10010706280

Modeling Financial Audit in the Services and Financial Investments Companies

Mitica, Pepi - In: Ovidius University Annals, Economic Sciences Series X (2010) 2, pp. 622-628

This paper is meant to deal with a generous theme, the auditing of S.S.I.F. and implicitly with the capital market, lent for such an accomplishment it is necessary to identity the audit in accordance with its standards, with its well defined subject matter named entity of audit.The optimum...

Persistent link: https://www.econbiz.de/10010632304

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