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This study investigates CEO turnover and corporate performance relationship as a measure of the effectiveness of a corporate governance system. The impact of different financial accounting regimes on the turnover/performance relationship is also analyzed. If systems replace poorly performing...
Persistent link: https://www.econbiz.de/10013114562
This study examined whether external users of financial statements are capable of assessing goodwill impairment apart from management. This study aimed at investigating goodwill write-offs resulted from acquisitions among Jordanian shareholding companies in Amman Stock Exchange (ASE) during...
Persistent link: https://www.econbiz.de/10013156883
We examine the economic consequences of the recent adoption of SFAS 123(R) in the United States. Consistent with the conjectures of prior research, our results show that the removal of favorable accounting treatment for stock options post SFAS 123(R) results in a switch from stock options to...
Persistent link: https://www.econbiz.de/10013123417
This is Professor Cunningham's Introduction to his renowned edited collection of Warren Buffett's famous letters to shareholders of Berkshire Hathaway Inc. The collection was originally prepared for a symposium held in New York City in 1997 and has been regularly updated through five editions,...
Persistent link: https://www.econbiz.de/10012857885
Sixty Three persons served as members of the Accounting Principles Board during its operations from l959 to 1973. In this report the backgrounds and affiliations of these members is detailed. The study represents a unique composition provides details about the board membership which will aid in...
Persistent link: https://www.econbiz.de/10014054360
We examine the economic consequences of more than 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004, the first case in which the SEC allowed a shareholder vote on an accounting matter. Our results indicate that these proposals...
Persistent link: https://www.econbiz.de/10014204618
Das Risikomanagement ist schon seit Jahrzehnten ein Thema der wissenschaftlichen Forschung und Praxis, und es existieren bereits zahlreiche betriebswirtschaftliche Konzeptionen und Methoden. Doch insbesondere in denletzten Jahren gewann das Risikomanagement zunehmend an Bedeutung, dadie...
Persistent link: https://www.econbiz.de/10005863388
Research Question- What are the determinants of audit report delay (ARD) among publicly traded firms in Saudi Arabia? Motivation- The motive to investigate audit report delays (ARD) in the Saudi context is driven by the critical need for timely disclosure of financial information. In emerging...
Persistent link: https://www.econbiz.de/10015196038
Over the past few years, the implementation of IT governance concept has increasingly gained the attention of the Romanian companies' senior management. IT governance is a comprehensive term that encompasses IT processes, IT resources, information, business and legal issues, and all concerns...
Persistent link: https://www.econbiz.de/10015196093
Within this study, we have focused on factors related to the entity, such as the internal characteristics, consisting mainly in how the entity is managed, in order to identify the existence of certain associations between the characteristics of corporate governance and the existence of...
Persistent link: https://www.econbiz.de/10015196157