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The influence of board characteristics on sustainability reporting: Empirical evidence from Sri Lankan firms
Shamil, Mohamed M.; Shaikh, Junaid M.; Ho, Poh-Ling; … - In: Asian Review of Accounting 22 (2014), pp. 78-97
Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach –A sample of...
Persistent link: https://www.econbiz.de/10010797615
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The influence of board characteristics on sustainability reporting: Empirical evidence from Sri Lankan firms
Shamil, Mohamed M.; Shaikh, Junaid M.; Ho, Poh-Ling; … - In: Asian Review of Accounting 22 (2014), pp. 78-97
Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach –A sample of...
Persistent link: https://www.econbiz.de/10010814479
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Corporate Governance and Dividend Policy in Poland
Kowalewski, Oskar; Stetsyuk, Ivan; Talavera, Oleksandr - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007
) and dividend policy in Poland. Our empirical approach, constructs measures of the quality of the corporate governance for … the TDI or its subindices leads to an increase in the dividend-to-cash-flow ratio. These results support the hypothesis … companies have a higher dividend payout ratio, while riskier and more indebted firms prefer to pay lower dividends. …
Persistent link: https://www.econbiz.de/10004963769
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Corporate governance mechanisms and capital structure in UAE
Hussainey, Khaled; Aljifri, Khaled - In: Journal of Applied Accounting Research 13 (2012), pp. 145-160
the interests of shareholders. It also finds that dividend policy is negatively associated with debt-to-equity ratio …
Persistent link: https://www.econbiz.de/10010610886
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Does Dividend Policy Have a Political Dimension? The British Case
Bank, Steven; Cheffins, Brian; Goergen, Marc - In: CESifo DICE Report 5 (2007) 1, pp. 33-37
Persistent link: https://www.econbiz.de/10005037372
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The dark side of 'good' corporate governance: compliance-fuelled book-cooking activities
Kirchmaier, Thomas; Selvaggi, Mariano - London School of Economics (LSE) - 2006
We argue on theoretical grounds that obligatory compliance with stricter financial reporting rules (e.g. the US Sabanes-Oxley Act) may entail important unintended consequences. Paradoxically, the amount of misreporting may increase because corporate boards spend more valuable resources...
Persistent link: https://www.econbiz.de/10010745362
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The Association Between Internal Governance Mechanisms And Corporate Value: Evidence From Bahrain
Mousa, Gehan A.; Desoky, Abdelmohsen M.; Sanusi, … - In: Asian Academy of Management Journal of Accounting and … 8 (2012) Supp. 1, pp. 67-91
This research investigates the effect of internal corporate governance mechanisms (e.g. board characteristics and ownership structure) on corporate value. The paper extends the previous literature in this area and provides evidence to this effect using a sample of listed companies on the Bahrain...
Persistent link: https://www.econbiz.de/10011158429
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The impact of the characteristics of the board of directors on the financial performance of Tunisian companies
Zied, Bouaziz; Mohamed, Triki - In: International Journal of Managerial and Financial Accounting 5 (2013) 2, pp. 178-201
The board of directors plays a key role as an internal mechanism of corporate governance. Indeed, its effectiveness is dependent on the presence of several factors, the most important are related to characteristics that relate primarily to the independence of its members, board size, the...
Persistent link: https://www.econbiz.de/10010669561
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A quantile regression analysis on corporate governance and the cost of bank loans: a research note
Chi, Wuchun; Huang, Huichi; Xie, Hong - In: Review of Accounting and Finance 14 (2015), pp. 2-19
Purpose –This paper aims to investigate whether there is heterogeneity in the relationship between the bank loan interest rate and its determinants using the quantile regression method and to reconcile some conflicting findings in prior literature. Design/methodology/approach –First, the...
Persistent link: https://www.econbiz.de/10011123436
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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