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Audit committee effectiveness, bank efficiency and risk-taking : evidence in ASEAN countries
Quang Khai Nguyen - In: Cogent business & management 9 (2022) 1, pp. 1-12
This study investigates the inter-relationship between audit committee effectiveness, bank efficiency and risk … relation. Our results show that audit committee effectiveness reduces bank risk-taking through increasing bank efficiency. This …
Persistent link: https://www.econbiz.de/10014429678
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Value creation in M&A transactions, conference calls, and shareholder protection
Fraunhoffer, Robert M.; Kim, Ho Young; Schiereck, Dirk - In: International Journal of Financial Studies : open … 6 (2018) 1, pp. 1-21
This study investigates whether conference calls accompanying M&A announcements in Europe provide valuable information for capital market participants and hence induce an abnormal stock price revaluation on the bidder’s equity. Based on handpicked data for transactions between 2008 and 2012 we...
Persistent link: https://www.econbiz.de/10011848217
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Effect of analysts' earnings pressure on environmental information disclosure of firms : can corporate governance alleviate the earnings obsession?
Zhang, Ming; Wang, Aiqun; Zhou, Shuya - In: Borsa Istanbul Review 23 (2023) 2, pp. 495-515
Analysts' earnings pressure not only drives corporate managers to improve short-term financial performance but also encourages them to engage in myopic decisions detrimental to environmental performance. However, evidence on whether analysts' earnings pressure affects environmental information...
Persistent link: https://www.econbiz.de/10014307792
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The Influence of information transparency and disclosure on the value of listed companies : evidence from Vietnam
Loc Dong Truong; Le, Thai Xuan; Friday, H. Swint - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-14
This analysis examines the influence of information transparency and disclosure on the value of companies listed on the Vietnamese stock market. Data employed in this study were primarily gathered from the audited financial statements, management reports and other related documents of 430...
Persistent link: https://www.econbiz.de/10013380408
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Valor bursátil de los bancos europeos: Determinantes económico-financieros y de gobierno corporativo/Stock Market Value of European Banking: Economic, Financial and Corporate Gover...
MUÑOZ JIMÉNEZ, IVÁN; FERNÁNDEZ, RODRÍGUEZ; MIGUEL, … - In: Estudios de Economía Aplicada 32 (2014) Mayo, pp. 677-702
positive impact of good asset quality, adequate capital structure, operational efficiency, liquidity and corporate governance …
Persistent link: https://www.econbiz.de/10010764843
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Insider trading, accrual abuse, and corporate governance in emerging markets — Evidence from Taiwan
Tang, Hui-wen; Chen, Anlin; Chang, Chong-Chuo - In: Pacific-Basin Finance Journal 24 (2013) C, pp. 132-155
This study investigates the endogenous relationship between abnormal insider trading and accrual abuse, and explores whether corporate governance affects this relationship. Our results suggest that insiders take advantage of private information on abnormal accruals to time their trading and...
Persistent link: https://www.econbiz.de/10011043164
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Efficient Markets and the Law: A Predictable Past and an Uncertain Future
Hu, Henry T.C. - In: Annual Review of Financial Economics 4 (2012) 1, pp. 179-214
September 2008, arguably suggest a greater willingness to subordinate market efficiency in favor of other governmental goals. A … microstructure, and governmental goals. Foremost are those relating to the informational predicate on which market efficiency rests …
Persistent link: https://www.econbiz.de/10010603964
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Corporate governance ratings as a means to reduce asymmetric information
Holm, Claus; Balling, Morten; Poulsen, Thomas - In: Cogent economics & finance 2 (2014) 1, pp. 2-16
Can corporate governance ratings reduce problems of asymmetric information between companies and investors? To answer this question, we set out to examine the information basis for providing such ratings by reviewing corporate governance attributes that are required or recommended in laws,...
Persistent link: https://www.econbiz.de/10010469303
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The association between disclosures on control system over financial reporting and mechanisms of corporate governance : empirical evidence from Germany and Poland
Gad, Jacek - In: International journal of management and economics 56 (2020) 4, pp. 351-369
The aim of the research was to determine the impact of selected corporate governance mechanisms on the scope of disclosures related to control system over financial reporting in Poland and Germany. The research group comprised of companies from the Warsaw WIG 30 index and the German DAX index in...
Persistent link: https://www.econbiz.de/10012395278
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Corporate governance on intellectual capital disclosure and market capitalization
Widiatmoko, Jacobus; Indarti, Maria Goreti Kentris; … - In: Cogent business & management 7 (2020) 1, pp. 1-14
Intellectual capital (IC) has been widely recognized as an important resource in creating value and competitive advantage for companies. This study therefore examined the effect of corporate governance on intellectual capital disclosure and market capitalization through the use of the companies...
Persistent link: https://www.econbiz.de/10012626141