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Corporate governance myths : comments on Armstrong, Guay, and Weber
Brickley, James A.; Zimmerman, Jerold L. - 2010
This paper argues that academics, politicians, and the media have six commonly held but misguided beliefs about corporate governance. While Armstrong, Guay, and Weber (2010) discuss some of these misconceptions, a wider recognition that these beliefs are actually “myths” is important. They...
Persistent link: https://www.econbiz.de/10008695774
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The Puzzle of Corporate Governance Definition(s) : A Content Analysis
Nerantzidis, Michail - 2014
This study contributes to the understanding of Corporate Governance term by using content analysis on twenty two definitions, dated from 1992 to 2010. We developed a six-dimensional framework and we calculated the frequency count using Internet search engine. Our results reveal that the more...
Persistent link: https://www.econbiz.de/10013066080
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The Integration of Corporate Governance in Corporate Social Responsibility Disclosures
Kolk, Ans; Pinkse, Jonatan - 2014
In recent years, attention for corporate governance has not only increased but the notion has also broadened considerably, and started to cover some aspects traditionally seen as being part of corporate social responsibility (CSR). CSR, corporate governance and their interlink seem particularly...
Persistent link: https://www.econbiz.de/10014210191
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Społeczna odpowiedzialność biznesu, podatki, inwestycje : wybrane aspekty
Uziębło, Aldona (ed.) - 2015 - Wydanie 1
Persistent link: https://www.econbiz.de/10011430340
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Ryzyko nadużyć w rachunkowości i finansach
Wójcik-Jurkiewicz, Magdalena (ed.) - 2016
Persistent link: https://www.econbiz.de/10011638370
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Impression management in letters to shareholders : evidence from Poland
Hadro, Dominika; Klimczak, Karol Marek; Pauka, Marek - In: Accounting in Europe 14 (2017) 3, pp. 305-330
Persistent link: https://www.econbiz.de/10011997806
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Corporate Governance and the Information Environment : Evidence from State Antitakeover Laws
Armstrong, Chris - 2011
We examine the relation between corporate governance and firms' information environments. We use the passage of state antitakeover laws in the U.S. as a source of exogenous variation in an important governance mechanism to identify changes in firms' information environments. We find that...
Persistent link: https://www.econbiz.de/10013133841
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Affiliated Banker on Board and Conservative Accounting
Erkens, David H. - 2012
accounting. We argue that private information obtained through board representation enhances the monitoring and the influence of …
Persistent link: https://www.econbiz.de/10013113704
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Accounting, Governance, and the Crisis : Is Risk the Missing Link?
Magnan, Michel - 2011
focus on two of accounting's key functions within organizations and markets, financial reporting and governance. In this … respect we find that accounting exhibited shortcomings in its structural foundation and in its application. Salient is its …. As such, accounting carried undesirable elements that interacted with other malicious market characteristics such as …
Persistent link: https://www.econbiz.de/10013122813
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Consequences of Financial Reporting Failure for Outside Directors : Evidence from Accounting Restatements and Audit Committee Members
Srinivasan, Suraj - 2011
, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and …
Persistent link: https://www.econbiz.de/10013122906