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Earnings quality and corporate governance following the implementation of Malaysian code of corporate governance

Wan Ismail, Wan Adibah; Dunstan, Keitha; van Zijl, Tony - 2010

This paper investigates the association between corporate governance mechanisms and earnings quality after the implementation of the Malaysian Code of Corporate Governance in 2001. Using 1625 firm-year observations during the period 2003-2007, we tested whether corporate governance variables are...

Persistent link: https://www.econbiz.de/10009441684

COSO: More Relevant Now than Ever

Hermanson, Heather M. - 2003

In 1992 when the Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued its internal control framework, few would have guessed that the framework would become an integral part of corporate accountability a decade later, but things are moving in that direction. COSO's...

Persistent link: https://www.econbiz.de/10009459014

Audit Committee Material Weaknesses in Smaller Reporting Companies

Gramling, Audrey A.; Hermanson, Dana R.; Hermanson, … - 2009

One of the critical elements of internal control over financial reporting is an effectively functioning audit committee. The Sarbanes-Oxley Act of 2002 (SOX) defines an audit committee as " committee (or equivalent body) established by and amongst the board of directors of an issuer for the...

Persistent link: https://www.econbiz.de/10009459074

An Empirical Investigation of Corporate Voluntary Disclosure of Management's Responsibilities for Financial Reporting

El-Gazzar, Samir M.; Fornaro, James M. - 2003

The Sarbanes-Oxley Act of 2002 mandates senior management to certify under oath that information contained in SEC filings is accurate and complete, and attest to the effectiveness of the internal control system. This study examines the factors that influenced senior management to voluntarily...

Persistent link: https://www.econbiz.de/10009463622

Climate change, financial risks and reporting: distant horizons?

Martínez Gómez-Galarza, Covadonga; Pérez Rodríguez, …

Artículo de revista ; The notes to financial statements and, in the case of credit institutions, Pillar 3 reports complete and supplement information contained in the balance sheet and income statement. This helps to provide a better estimate of the amount and timing of expected cash flows, and...

Persistent link: https://www.econbiz.de/10014442863

Una reflexión sobre los umbrales cuantitativos en los modelos de depósito de las cuentas anuales y su posible impacto en el tamaño empresarial en España

Maza, Luis Ángel

This paper examines how the business size thresholds that determine financial and accounting reporting requirements may influence company growth decisions in the economic context of Spain. Possible undesired effects are identified that act as barriers to business expansion, especially in the...

Persistent link: https://www.econbiz.de/10014573621

Designing Incentives for Inexpert Human Raters

Chen, Daniel L.; Horton, John J.; Shaw, Aaron D. - 2011

generally had weak effects on quality. Workers in India performed significantly worse than US workers, regardless of treatment …

Persistent link: https://www.econbiz.de/10009471553

Effects of ISP Interconnection Agreements on Internet Competition: TheCase of the Network Access Point as a Cooperative Agreement for InternetTraffic Exchange

Beltran, Fernando - Universidad de Los Andes - 2003

agreement for the exchange of domestic (national) traffichas been adopted all through the region; the Internet access market … Internet in South America. We have identified come crucialaspects such as the characteristics of the interconnection … stability of Internet growth in thecontext of the fast developing and ever more complex South AmericanInternet access markets …

Persistent link: https://www.econbiz.de/10009435074

Telecommunications Regulation: An Introduction

Economides, Nicholas - NYU Stern School of Business - 2004

the emergence and decline of thetelecom bubble, the impact on pricing of digitization and the emergenceof Internet …

Persistent link: https://www.econbiz.de/10009435083

Competing Against Simulated Equilibrium Price Dispersions:AnExperimentOn Internet-Assisted Search Markets

Garcia-Gallego, Aurora; GeorgantzIs, Nikolaos; Pereira, … - Universitat Jaume I; Universitat Jaume I; LINEEX, … - 2005

In a four-treatment experiment, we test some of the hypotheses inGarcia-Gallego et al.(2004) concerning competition among a number offirms of which some (or all) are indexed by a price-comparison enginefacilitating buyers' search process. In this paper, we isolateindividual behavior from noise...

Persistent link: https://www.econbiz.de/10009435086

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