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and inflation rates. China has recently adopted International Financial Reporting Standards (IFRS) in her efforts to …
Persistent link: https://www.econbiz.de/10010320377
International Financial Reporting Standards (IFRS) in an effort to improve the quality of information available for risk management … and for pricing of risk. This paper analyzes the gains in transparency from the implementation of IFRS in Europe as of …
Persistent link: https://www.econbiz.de/10003757004
financial performance and earnings management. We use a sample of 160 U.S. Multinational companies (MNCs) between 2001 and 2006 … advantages to get some private and non transferable benefits which increases earnings management. Moreover, it seems that the …&D to increase earnings management …
Persistent link: https://www.econbiz.de/10013138173
This paper investigates the effect of superstar CEOs on their competitors. Exploiting shocks to CEO status due to prestigious media awards, we document a significant positive stock market performance of competitors of superstar CEOs subsequent to the award. The effect is more pronounced for...
Persistent link: https://www.econbiz.de/10011344197
earnings management, excessive CEO compensation, and lower institutional ownership. These effects are less pronounced for …
Persistent link: https://www.econbiz.de/10012834629
We study the effect of corporate board structure on firm performance under different product market conditions. Using customer-supplier links to identify exogenous downstream demand shocks, we find that board independence has a more significant effect on firm performance when the firm-specific...
Persistent link: https://www.econbiz.de/10012899406
This paper investigates the relationship between working capital management, corporate performance and operating cash flow. The relationship is examined using dynamic panel data analysis. The analysis based on a sample of 5802 U.S. non-financial firms listed in the New York Stock Exchange,...
Persistent link: https://www.econbiz.de/10012976787
The purpose of this study is to investigate the relationship of value-based performance measures – economic value added (EVA), market value added (MVA) and cash value added (CVA) – with corporate governance using data on 41 corporations listed on the Istanbul Stock Exchange-100 Index....
Persistent link: https://www.econbiz.de/10013013745
The purpose of this paper is to investigate the relationship between working capital management efficiency and performance of construction companies listed in the Kuwait Stock Exchange. The relationship is examined using dynamic panel data two- steps robust system estimation for the period...
Persistent link: https://www.econbiz.de/10012933981
The study aims at checking the impact on corporate governance mechanism on firm performance of NSE 200 companies by using the existing models that are available. The study reveals that Board Size, Board Meeting and Board Independence are positively influencing the market performance of the firm....
Persistent link: https://www.econbiz.de/10013244068