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Dividend Policy and Earnings Management Across Countries

He, Wen - 2017

This paper examines whether dividend policy is associated with earnings management and whether the relationship varies across countries with wide-ranging degrees of institutional strength and transparency. Based on a sample of 23,429 corporations from 29 countries, we show that dividend payers...

Persistent link: https://www.econbiz.de/10012970698

Accrual-Based and Real Earnings Management : An International Comparison for Investor Protection

Enomoto, Masahiro - 2017

This paper examines the differences in accrual-based and real earnings management across countries from the perspective of investor protection. Following prior research (Leuz et al., 2003), we hypothesize that accrual-based earnings management is more constrained by strict discipline in...

Persistent link: https://www.econbiz.de/10012975223

Effects of National Culture on Earnings Quality of Banks

Kanagaretnam, Kiridaran (Giri) - 2020

We examine the relation between four dimensions of national culture and earnings quality of banks using a sample of banks from 39 countries. We conduct our analyses over two sample periods, one spanning the pre-financial crisis (i.e., the period 1993-2006) and the other spanning the financial...

Persistent link: https://www.econbiz.de/10012857490

Information Environment and Earnings Management of Dual Class Firms around the World

Li, Ting - 2017

This study examines the information environment and earnings management of dual class firms. Motivated by the pronounced entrenchment phenomenon at dual class firms due to divergence between voting and cash flow rights, we are interested in whether dual class firms adopt corporate disclosure...

Persistent link: https://www.econbiz.de/10012956323

Accountability and Transparency as Learning Processes in Private, Public and Global Governance

Apreda, Rodolfo - 2015

This paper argues that accountability in organizations should not be constrained to responsibilities alone, but it must also comprise the previous commitments without which responsibilities remain meaningless. It also asserts that transparency should not be merely predicated upon the production...

Persistent link: https://www.econbiz.de/10013032287

Internal Communication Problems in Privatization

Sawagvudcharee, Ousanee - 2018

The aim of this paper is to focus on demonstrating faults of internal communication in privatization. A case study … the privatization of the Provincial Electricity Authority was observed. It is anticipated that the paper will present … lacks of internal communication in a positive light, thus encouraging more widespread application to assure successful …

Persistent link: https://www.econbiz.de/10012940159

Privatisation, political risk and stock market development in emerging economies

Perotti, Enrico C.; van Oijen, Pieter - 1999

This paper investigates whether privatisation in emerging economies has a significant indirect effect on local stock market development through the resolution of political risk. We argue that a sustained privatisation programme represents a major political test which gradually resolves...

Persistent link: https://www.econbiz.de/10011608502

Governance of Financial Supervisors and its Effects – a Stocktaking Exercise

Quintyn, Marc - 2007

The attention for the governance of financial sector supervisors is of a recent date. The debate has risen to the fore as part of the wider discussion about the appropriate institutional organization of financial supervision and the drive for compliance with international best practices in the...

Persistent link: https://www.econbiz.de/10011689931

Governing the governors: A clinical study of central banks

Frisell, Lars; Roszbach, Kasper; Spagnolo, Giancarlo - 2008

Recent research on central bank governance has focused mainly on their monetary policy task. As the sub-prime loan market turmoil reminded us - central banks play a crucial role in financial markets not only in setting monetary policy, but also in ensuring their soundness and stability. In this...

Persistent link: https://www.econbiz.de/10010320771

Governing the governors : a clinical study of central banks

Frisell, Lars (contributor); Roszbach, Kasper (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003651452

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