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Corporate Governance and Investor Reactions to Seasoned Equity Offerings
Huang, Rongbing; Tompkins, James G - 2009
We study the role of corporate governance in abnormal returns around announcements of seasoned equity offerings (SEOs) by publicly traded U. S. firms from 2001 - 2004. We find that investors react more positively for firms in which different people hold the CEO and board chairman positions. We...
Persistent link: https://www.econbiz.de/10009458997
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The use of internal audit by Australian companies
Goodwin-Stewart, Jenny; Kent, Pamela - 2006
Purpose – The purpose of this study is to explore the voluntary use of internal audit by Australian publicly listed companies and to identify factors that lead listed companies to have an internal audit function.Design/methodology/approach – Drawing on the Institute of Internal Auditors'...
Persistent link: https://www.econbiz.de/10009441627
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15.997 Advanced Corporate Risk Management, Spring 2007
Parsons, John E.; Obizhaeva, Anna - 2007
Opportunity for group study by graduate students on current topics related to management not otherwise included in curriculum. From the course home page: Course Description This is a course on how corporations make use of the insights and tools of risk management. Most courses on derivatives,...
Persistent link: https://www.econbiz.de/10009432744
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Risikomanagement
Fachhochschule des BFI Wien - 2005
Thema Basel II / Risikomanagement.Inzwischen wurden an der Fachhochschule bereits mehrere Forschungsprojektezum Themenkreis … einerseits die Befragung von Banken und auch vonUnternehmen zu den erwarteten Auswirkungen von Basel II auf Rating … undKreditvergabe, andererseits eine Analyse der Auswirkungen von Basel II aufdie Ratingvorbereitung von KMUs. Zwei dieser Projekte …
Persistent link: https://www.econbiz.de/10005867535
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Features. Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; Tarancón … - 2020
Summary of Banco de España Working Paper no. 2003
Persistent link: https://www.econbiz.de/10012524760
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Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población, Javier; Tarancón …
realized losses. This leads to relatively higher (lower) provisions during the upswing (downswing) phase of the financial cycle …. Nevertheless, the lower procyclicality of US GAAP seems to come at cost of a large increase in provisions. …
Persistent link: https://www.econbiz.de/10012523804
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In High Gear: A Case Study of the Hees-Edper Corporate Group
Strangeland, David; Daniels, Ronald J.; Morck, Randall - 1995
This study compares firms in the Hees-Edper Group with a number of other independent firms of similar size and in the same industries over a four-year period from 1988 to 1992, just prior to the first release of news that the Hees-Edper group was in financial trouble. During that period,...
Persistent link: https://www.econbiz.de/10009438865
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Corporate Governance Ratings in Emerging Markets: Implications for Market Valuation, Internal Firm-Performance, Dividend Payouts and Policy
Baker, Edward; Godridge, Ben; Gottesman, Aron; Morey, … - 2007
This paper utilizes a new data set from AllianceBernstein that, unlike other corporate governance data, has country-level and monthly-updated firm-level governance ratings for 22 emerging markets countries for almost a five year period. With these data we examine the relationship of firm-level...
Persistent link: https://www.econbiz.de/10009440652
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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
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Corporate governance, risk assessment and cost of debt
Aldamen, Husam; Duncan, Keith; McNamara, Ray - 2010
This paper examines the impact of corporate governance practices on the reported cost of contracted debt for Australian listed companies. Good governance decreases the variability in cash flows, reduces the probability of default (reduces default risk), increases the quality of value-relevant...
Persistent link: https://www.econbiz.de/10009441686