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This study examines how globalization of corporate governance practices influence the risk of European CEOs being dismissed. We argue that the harsh monitoring of the American corporate governance system spills over to the rest of the world as a result of this globalization. We focus on direct...
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The aim of this research is to assess the role of the board of directors in determining CEO’s compensation in the context of listed European companies for 3 fiscal years (2016-2017-2018). Based on a sample extracted from 11 European countries (France, Belgium, Germany, Italy, Spain, Ireland,...
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We examine the patterns of goodwill impairments in Europe and in the US over the period from 2006 to 2015, for a sample … of more than 35,000 firm-year observations. We define the timeliness of goodwill impairments as the frequency of … three metrics: equity market value minus equity book value less than goodwill, market-to-book smaller than one, and negative …
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