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Monitoring the governance of state-owned enterprises : assessing the impact of corporate governance reforms in Brazil
Coelho, Daphne; Teodorovicz, Thomaz; Fritscher, André … - 2024
state ownership. This paper examines Brazil's efforts to address agency conflicts in SOEs, including new legislation (Law …
Persistent link: https://www.econbiz.de/10015054007
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The Ultimate Controlling Owner and Corporate Governance in Brazil
Crisóstomo, Vicente Lima - 2020
the ultimate firm owner affects the quality of corporate governance in Brazil. Econometric models are estimated to assess … controlling shareholders on the quality of the corporate governance system in Brazil, taking into account the main kinds of … highlighting the presence of the principal–principal agency model in an important emerging market, Brazil …
Persistent link: https://www.econbiz.de/10012851845
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Large Shareholders’ Power and the Quality of Corporate Governance : An Analysis of Brazilian Firms
Crisóstomo, Vicente Lima - 2020
This paper analyzes the incentives of large shareholders to implement the corporate governance system that favors their interests within a framework of highly concentrated ownership and poor legal protection for investors. A metric for corporate governance based on the fulfillment of...
Persistent link: https://www.econbiz.de/10012848254
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A Survey of Executive Compensation Contracts in China's Listed Companies
Li, Yubo - 2013
We analyze 228 executive compensation contracts voluntarily disclosed by Chinese listed firms and find that central-government-controlled companies disclose more information in executive compensation contracts than local-government-controlled and non-government-controlled companies. Cash-based...
Persistent link: https://www.econbiz.de/10013081109
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Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices
Fang, Vivian W. - 2016
This paper investigates whether foreign institutional investors affect the global convergence of financial reporting practices. Using several measures of reporting convergence, we show that U.S. institutional ownership is positively associated with subsequent changes in emerging market firms'...
Persistent link: https://www.econbiz.de/10013007835
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Ownership Concentration, IFRS Adoption and Earnings Quality : Evidence from an Emerging Market
Aksu, Mine H. - 2014
We investigate the impact of corporate governance characteristics, and IFRS on earnings quality in Borsa Istanbul (BIST). Our contribution stems from the fact that we study moderating effects of mandatory IFRS adoption on the relationship between ownership concentration and earnings quality in a...
Persistent link: https://www.econbiz.de/10013060411
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Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices
Fang, Vivian W. - 2016
This paper investigates whether foreign institutional investors affect the global convergence of financial reporting practices. Using several measures of reporting convergence, we show that U.S. institutional ownership is positively associated with subsequent changes in emerging market firms'...
Persistent link: https://www.econbiz.de/10012997663
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Quantifying foreign institutional block ownership at publicly traded U.S. corporations
Coates, John C.; Fein, Ronald A.; Crenny, Kevin; Dong, … - 2016
This short technical report provides an empirical analysis of the level of institutional block ownership overall, and of foreign block ownership, at a broad set of publicly traded corporations. Disclosed institutional blockholders of every company in the Standard & Poor's 500 index are analyzed,...
Persistent link: https://www.econbiz.de/10011581995
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The determinants of the German corporate governance rating
Drobetz, Wolfgang; Gugler, Klaus; Hirschvogl, Simone - 2004
This paper analyzes the determinants of the German corporate governance rating recently developed by Drobetz, Schillhofer, and Zimmermann (2004). We find a non- linear relationship between ownership concentration and the quality of firmlevel corporate governance as measured by the rating. Firms...
Persistent link: https://www.econbiz.de/10011570371