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The financial sector has been one of the most profitable sectors of the Hungarian economy for years. The same financial sector which, in the nineties, underwent a painful and very expensive consolidation period. This matter of fact has drawn the researchers' attention to that particular sector....
Persistent link: https://www.econbiz.de/10010322862
Der Beschluss der SEC zur Regulierung von Proxy Advisors löst gegensätzliche Reaktionen aus. Der beabsichtigten gesteigerten Transparenz für Aktionäre stehen höhere Kosten zur Informationsbeschaffung gegenüber. Die vorliegende Arbeit befasst sich mit der Frage, ob Aktionäre die...
Persistent link: https://www.econbiz.de/10014528873
Um die sowohl von Bilanzskandalen als auch der Finanzkrise aufgedeckten Schwächen in der Corporate Governance rechtzeitig unternehmensintern aufzudecken, soll als eine mögliche Lösung die Interne Revision als prozessunabhängige Prüfungsinstitution die im Rahmen der Governance und des...
Persistent link: https://www.econbiz.de/10014528926
Transaktionskostenökonomik wird gezeigt, dass Relationship Banking (Private Debt) und Relationship Investing (Private Equity) hybride … banking (private debt) und relationship investing (private equity) are hybrid governance forms between market and hierarchy …
Persistent link: https://www.econbiz.de/10010377873
Is it good or bad for senior executives to have strong interpersonal ties to the CEO? We argue that a strong relationship with the CEO raises the likelihood that a top manager stays in office or makes an upward career move when the CEO leaves office voluntarily. At the same time, such...
Persistent link: https://www.econbiz.de/10010421378
The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...
Persistent link: https://www.econbiz.de/10013204643
This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...
Persistent link: https://www.econbiz.de/10011650273
This study aims to define the impact of two largest crises of 1997-1998 and 2007-2008 on changes to the models of corporate governance. In order to achieve the assumed aim, a critical analysis of specialist literature and relevant legal regulations has been applied. The analysis is focused on...
Persistent link: https://www.econbiz.de/10015192141
Most studies on corporate governance recognize endogeneity in the nexus between corporate governance and financial performance. Little attention has, however, been paid to the direction of causality between the two phenomena, and hence the Vector Error Correction (VEC) model, which allows for...
Persistent link: https://www.econbiz.de/10015192153
Business entities operated in the form of capital companies, to maintain reliability and transparency of the activities conducted, should observe general supervisory framework of legal nature. The primary objective of the information policy is to provide stock market participants with...
Persistent link: https://www.econbiz.de/10015192166