Vor der Reform und Deregulierung des Bankensystems in Nigeria im Jahr 1986 wiesen viele nigerianische Banken beträchtliche Gewinnmargen auf, die nach der Reform deutlich zurückgingen. Ursache war, wie diese Untersuchung zeigt, die von den Banken vor der Reform erhobenen...

The potential for pension funds to contribute to capital markets and thereby economic growth has been argued on a theoretical basis and demonstrated empirically. However, reforms fostering the development of funded pension systems have not had the economic impact hoped for in some countries....

Prior research finds that the Sarbanes-Oxley Act (US-SOX) of 2002 has affected earnings management in the United States. Cohen et al. (2008) indicate that accrual-based earnings management has declined since the passage of US-SOX, while real earnings management has increased. Further, Gilliam et...

The potential for pension funds to contribute to capital markets and thereby economic growth has been argued on a theoretical basis and demonstrated empirically. However, reforms fostering the development of funded pension systems have not had the economic impact hoped for in some countries....