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Firm life cycle and earnings management : the moderating role of state ownership
Nguyen Vinh Khuong; Le Huu Tuan Anh; Nguyen Thi Hong Van - In: Cogent economics & finance 10 (2022) 1, pp. 1-28
The study examined the relationship between firm life cycle (FLC) and earnings management (EM) in the Vietnamese context with the moderating role of state ownership (SOE). We used the sample of 622 Vietnamese listed companies over the period 2010-2019. To eliminate autocorrelation and...
Persistent link: https://www.econbiz.de/10013435745
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Corporate governance and stock price synchronicity : empirical evidence from Vietnam
Anh Huu Nguyen; Thu Minh Thi Vu; Quynh Truc Thi Doan - In: International Journal of Financial Studies : open … 8 (2020) 2/22, pp. 1-13
This research is conducted to investigate the impact of corporate governance on stock price synchronicity in the context of the Vietnamese market. The paper tests four hypotheses proposing the effect of four crucial components of corporate governance including board size, board independence,...
Persistent link: https://www.econbiz.de/10012239279
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Quasi-indexer Ownership and Auditor Independence : Evidence from Non-audit Service Fees
Fang, Jing - 2019
We find that quasi-indexer ownership is negatively associated with the ratio of non-audit service fees to total fees … paid to the audit firm performing the audit service and with the likelihood of paying the audit firm more non-audit service … fees than audit service fees. Using the annual Russell 1000/2000 index reconstitution as plausibly exogenous variation in …
Persistent link: https://www.econbiz.de/10012859832
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Does Institutional Ownership Exacerbate Debt-Equity Conflicts? Evidence from the Auditor Certificate of Debt Covenant Compliance
Gad, Mahmoud - 2019
We study the effect of borrowing firms' institutional ownership on lenders' monitoring demand. Using the data on a covenant-monitoring mechanism known as auditor's certificate of covenant compliance (ACC), we show that the likelihood that a loan contract includes the ACC provision increases with...
Persistent link: https://www.econbiz.de/10012900138
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Firm Performance and Corporate Governance Through Ownership Structure : Evidence from Bangladesh Stock Market
Imam, Mahmood Osman - 2013
This paper examines how corporate governance is practiced through ownership structure and how firm's performance as well as its dividend payout policy is influenced by different ownership pattern. In doing so, this paper attempts to investigate the pattern of ownership mix and ownership...
Persistent link: https://www.econbiz.de/10013082841
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Governing the Business Enterprise : Ownership, Institutions, Society
Biondi, Yuri - 2014
For those concerned with nature and role of the business firm in economy and society, these are challenging times. Past and ongoing financial crises and scandals have focused attention on the system of regulation, governance and disclosure in a way many may never have imagined and few welcomed....
Persistent link: https://www.econbiz.de/10013070919
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Exporting Corporate Governance : Do Foreign and Local Proxy Advisors Differ?
Heinen, Vanda - 2018
European regulators are concerned that US-based proxy advisors might export US corporate governance by not considering sufficiently the unique aspects of the local setting. In contrast, local proxy advisors are expected to have a deeper understanding of the local setting. Using the German...
Persistent link: https://www.econbiz.de/10012911974
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Shareholder monitoring and discretionary disclosure
Nagar, Venky; Schoenfeld, Jordan - 2021
Theories of delegated monitoring predict that when public disclosure is costly, monitoring by a large investor leads management to supply more private information to that investor, and less public disclosure to other similarly aligned investors who free-ride off the monitor. We test this...
Persistent link: https://www.econbiz.de/10012584426
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Excessive Managerial Entrenchment, Corporate Governance, and Firm Performance
Antounian, Christelle; Dah, Mustafa A; Harakeh, Mostafa - 2022
This paper investigates the differential impact of positive and negative excessive managerial entrenchment on the CEO turnover-performance sensitivity, CEO compensation, and firm performance. We measure the degree of managerial entrenchment using the E-index introduced by Bebchuk et al. (2009)....
Persistent link: https://www.econbiz.de/10013406753
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Common Ownership, Common Information Environment?
Jang, In Ji - 2019
We examine the influence of common ownership on commonalities in the information environment. Specifically, we study commonalities in financial statements and in the actions of key agents such as financial analysts and firm managers who contribute and respond to the information environment....
Persistent link: https://www.econbiz.de/10012866578