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The impact of internal governance mechanisms on audit quality: a study of large listed companies in China

Shan, Yuan George - In: International Journal of Accounting, Auditing and … 10 (2014) 1, pp. 68-90

This paper examines whether the audit quality of Chinese listed companies is affected by internal governance mechanisms (IGMs). The dataset comprises 443 firm-year observations during 2002-2005. The results show that foreign ownership concentration and the number of professional supervisors are...

Persistent link: https://www.econbiz.de/10010741436

Die Behandlung der operationellen Risiken nach Basel II: Ein Anreiz zur Verbesserung des Risikomanagements?

Rünger, Petra; Walther, Ursula - Fakultät Wirtschaftswissenschaften, Technische … - 2004

Risikomanagement der operationellen Risiken dürfte in Zukunft ein entscheidender Wettbewerbsfaktor sein. Im Rahmen der Neuregelung der … bankaufsichtsrechtlichen Vorgaben gemäß Basel II werden sowohl eine Eigenkapitalunterlegung als auch qualitative Vorgaben zum Risikomanagement … dieser Risikoklasse neu eingeführt. Erklärtes Ziel ist es, Anreize für ein verbessertes Risikomanagement zu setzen. Die …

Persistent link: https://www.econbiz.de/10009207050

Ownership structure and financial institutes risk taking: evidence from Tunisian quoted bank (financial institute)

Bouaziz, Wissem; Bouri, Abdelfettah - In: International Journal of Managerial and Financial Accounting 4 (2012) 1, pp. 47-60

This paper investigates whether the ownership structure influences the risk taking of the Tunisian quoted banks over the period 2000-2008. Overall, it can be gathered from the results of this study that the effect of ownership structure on bank risk taking varies according to the type of risk....

Persistent link: https://www.econbiz.de/10010816744

THE APPLICATION OF A DIAGNOSTIC MODEL: AN EMPIRICAL STUDY

STEGEREAN, ROXANA; GAVREA, CORINA; MARIN, ANAMARIA - In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA (2010)

The vast majority of managers and consultants use in conducting organizational diagnosis specific models to identify the organizational aspects that proved to be essential in the past. The object of this paper is to apply such a model within a Romanian organization. More specifically we extended...

Persistent link: https://www.econbiz.de/10010556164

CORPORATE BOARD STRUCTURE AND ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM ROMANIAN FIRMS

GAVREA, CORINA; STEGEREAN, ROXANA; MARIN, ANAMARIA - In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA (2012)

Good corporate governance is an important ingredient of the image of an organization. This is one reason that led to the increase of the importance of this concept in the past years. This paper examines the impact of board characteristics (board size, CEO duality and board diversity) as a...

Persistent link: https://www.econbiz.de/10010556185

Risk management in Takaful

Akhter, Waheed - Volkswirtschaftliche Fakultät, … - 2010

Risk management is of vital importance in Islam and Takāful provides a way to manage risks in business according to Sharī’ah principles. This research paper attempts to identify various types of risks involved in Takāful business that affect operational and investment functions of Takāful...

Persistent link: https://www.econbiz.de/10011261182

The effect of board size and composition on bank efficiency

Agoraki, Maria-Eleni K.; Delis, Manthos D.; Staikouras, … - In: International Journal of Banking, Accounting and Finance 2 (2010) 4, pp. 357-386

This paper analyses the relationship between board structure, in terms of board size and composition, and bank performance in terms of both cost and profit efficiency. Unlike previous studies, the present analysis is carried out within a stochastic frontier framework, while we use a suitable...

Persistent link: https://www.econbiz.de/10009352859

The Management of Operational Risk Specific to Non-banking Financial Institutions in the Context of Actual Financial Crisis

DARDAC, Nicolae; CHIRIAC, Petronel - In: Theoretical and Applied Economics 4(545) (2010) 4(545), pp. 93-100

The current financial crisis is not a singular event in the history of crisis episodes. The essential difference between past episodes of financial turmoil and the actual crisis is the unprecedented severity, the pace of contagion and its global size. Financial markets have been seriously...

Persistent link: https://www.econbiz.de/10008763590

Operational Risk Governance: The Basel Approach

Afanasyeva, Olga; Riabichenko, Dmitry - Volkswirtschaftliche Fakultät, … - 2014

This paper analyses key documents of Basel Committee which concern operational risk governance and identifies the interconnectedness between risk source, type of the event leading to losses, loss type and its distribution by business lines. The comparative characteristic of the main operational...

Persistent link: https://www.econbiz.de/10011111915

Information asymmetry around operational risk announcements

Barakat, Ahmed; Chernobai, Anna; Wahrenburg, Mark - In: Journal of Banking & Finance 48 (2014) C, pp. 152-179

Operational risk incidences are likely to increase the degree of information asymmetry between firms and investors. We analyze operational risk disclosures by US financial firms during 1995–2009 and their impact on different measures of information asymmetry in the firms’ equity markets....

Persistent link: https://www.econbiz.de/10011077989

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