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-frame, the results capture a strong picture of the association between earnings quality and corporate governance in Malaysia. …
Persistent link: https://www.econbiz.de/10009441684
schemes used by Hees-Edper firms encouraged managers to adopt high-risk strategies, and that the intercorporate co …
Persistent link: https://www.econbiz.de/10009438865
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
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
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
listed on the Bursa Malaysia for the financial year ending in 2003. Multiple regression analysis is used to estimate the … unique contribution in that it provides data on corporate governance practices in Malaysia for a large sample in the period … practices have changed in Malaysia since the amendments of Bursa Malaysia Listing Requirements 2001. …
Persistent link: https://www.econbiz.de/10009441721
This study tests whether the adoption of Australian best practice corporate governance recommendations have a positive or negative relation with financial performance measured by return on assets (ROA) and Tobin's Q. The governance mechanisms associated with increased ROA and Tobin's Q are the...
Persistent link: https://www.econbiz.de/10009441749
A brief review of recent literature on corporate governance is provided, which is then concluded with a proposed corporate governance framework as a starting point for further development. We propose that it is stakeholder concentration that determines the quality of corporate governance. Next...
Persistent link: https://www.econbiz.de/10009441761
We examine the influence of three important external corporate governancemechanisms – continuous disclosure regulatory reform, analyst following andownership concentration and one important internal corporate governance mechanism – board structure on the likelihood, frequency, horizon,...
Persistent link: https://www.econbiz.de/10009441836
creative productivity from a large number of key managers and employees. Thus, I will put to the side the few remaining …
Persistent link: https://www.econbiz.de/10009466418