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IAS/IFRS and financial reporting quality: Lessons from the European experience
Palea, Vera - In: China Journal of Accounting Research 6 (2013) 4, pp. 247-263
/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and … enforcement rules. This allows investigating whether, and to what extent, accounting regulation per se can affect the quality of …
Persistent link: https://www.econbiz.de/10011936963
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Accruals quality, underwriter reputation, and corporate bond underpricing: Evidence from China
Xu, Si; Gong, Xun - In: China Journal of Accounting Research 10 (2017) 4, pp. 317-339
This study examines the relationship between accruals quality and the underpricing of corporate bonds in China and how underwriter reputation affects this relationship. We find that (1) accruals quality is negatively associated with the magnitude of bond underpricing and (2) the impact of low...
Persistent link: https://www.econbiz.de/10011937046
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Model of accounting engineering in view of earnings management in Poland
Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 37-54
The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …
Persistent link: https://www.econbiz.de/10011551374
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The relationship between corporate governance mechanisms and the performance of Saudi listed firms
Al-Faryan, Mamdouh Abdulaziz Saleh - In: Corporate Ownership & Control 14 (2017) 2-2, pp. 338-349
This paper gauges, both qualitatively and quantitatively, the pertinent variables to corporate governance practices and their relationship to business productivity in the context of the Kingdom of Saudi Arabia. This study was conducted in response to the limited literature in this context. A new...
Persistent link: https://www.econbiz.de/10012309169
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Corporate governance in Latin American firms: Contestability of control and firm value
Jara Bertín, Mauricio; López Iturriaga, Felix J.; San … - In: BRQ Business Research Quarterly 22 (2019) 4, pp. 257-274
Using a sample of 595 firms listed in the capital markets of Argentina, Brazil, Chile, Colombia, Mexico, and Peru for the period of 2000-2015, we confirm prior literature by showing that when power distribution among several large shareholders (contestability) increases, firms' financial...
Persistent link: https://www.econbiz.de/10013327683
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La relación entre el gobierno corporativo y la valoración, apalancamiento y desempeño financiero en Colombia
Meneses Cerón, Luis Ángel; Carabalí Mosquera, Jaime … - In: Revista de Métodos Cuantitativos para la Economía y … 32 (2021), pp. 324-340
Financial literature and empirical evidence in global markets indicate that those companies that adequately manage their stakeholders, strengthen and disclose their corporate governance policies, achieve greater effectiveness in their institutional operation. In the context of an emerging...
Persistent link: https://www.econbiz.de/10014494558
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Tendenzen in der deutschen Industrie - Effekte veränderter Finanzierungsbedingungen und neuer IuK-Techniken
Vieweg, Hans-Günther - In: ifo Schnelldienst 56 (2003) 09, pp. 23-27
Das Bundesministerium für Wirtschaft und Technologie beauftragte das ifo Institut, den Zusammenhang zwischen sich rasch verändernden Rahmenbedingungen und dem Wandel von Unternehmensstrukturen und -strategien in der Industrie zu untersuchen. Als zentrale Bereiche, die einen wesentlichen...
Persistent link: https://www.econbiz.de/10011692014
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Firms' Financial and Corporate Governance Characteristics Association with Earning Management Practices: A Meta-Analysis Approach
Hamid, Fatima Abdul; Eddine, Chaabane Oussama Houssem; … - In: Economic Review: Journal of Economics and Business 12 (2014) 2, pp. 49-72
This paper aims to investigate the association between firm’s corporate governance and financial attributes (namely, board of directors’ size, board of directors’ independence, chief executive officer (CEO) duality, ownership structure, audit type, firm’s size, firm’s return and...
Persistent link: https://www.econbiz.de/10011985093
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Models and Practices of Corporate Governance Worldwide
Ungureanu, Mihaela - In: CES Working Papers 4 (2012) 3a, pp. 625-635
In the current context of globalization, we can no longer talk about increasing organizational value ignoring the interests of shareholders, employees, business partners, etc. Such interests may come into conflict, leading to internal conflicts, with negative influence on the entity’s...
Persistent link: https://www.econbiz.de/10012017034
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Timely loss recognition and termination of unprofitable projects
Srivastava, Anup; Sunder, Shyam V.; Tse, Senyo - In: China Journal of Accounting Research 8 (2015) 3, pp. 147-167
suggest that timely loss recognition in accounting earnings enables lenders, shareholders, and boards of directors to identify …
Persistent link: https://www.econbiz.de/10011937008