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Audit committee effectiveness, bank efficiency and risk-taking : evidence in ASEAN countries
Quang Khai Nguyen - In: Cogent business & management 9 (2022) 1, pp. 1-12
This study investigates the inter-relationship between audit committee effectiveness, bank efficiency and risk … relation. Our results show that audit committee effectiveness reduces bank risk-taking through increasing bank efficiency. This …
Persistent link: https://www.econbiz.de/10014429678
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Value creation in M&A transactions, conference calls, and shareholder protection
Fraunhoffer, Robert M.; Kim, Ho Young; Schiereck, Dirk - In: International Journal of Financial Studies : open … 6 (2018) 1, pp. 1-21
This study investigates whether conference calls accompanying M&A announcements in Europe provide valuable information for capital market participants and hence induce an abnormal stock price revaluation on the bidder’s equity. Based on handpicked data for transactions between 2008 and 2012 we...
Persistent link: https://www.econbiz.de/10011848217
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Effect of analysts' earnings pressure on environmental information disclosure of firms : can corporate governance alleviate the earnings obsession?
Zhang, Ming; Wang, Aiqun; Zhou, Shuya - In: Borsa Istanbul Review 23 (2023) 2, pp. 495-515
Analysts' earnings pressure not only drives corporate managers to improve short-term financial performance but also encourages them to engage in myopic decisions detrimental to environmental performance. However, evidence on whether analysts' earnings pressure affects environmental information...
Persistent link: https://www.econbiz.de/10014307792
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The Influence of information transparency and disclosure on the value of listed companies : evidence from Vietnam
Loc Dong Truong; Le, Thai Xuan; Friday, H. Swint - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-14
This analysis examines the influence of information transparency and disclosure on the value of companies listed on the Vietnamese stock market. Data employed in this study were primarily gathered from the audited financial statements, management reports and other related documents of 430...
Persistent link: https://www.econbiz.de/10013380408
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Corporate governance ratings as a means to reduce asymmetric information
Holm, Claus; Balling, Morten; Poulsen, Thomas - In: Cogent economics & finance 2 (2014) 1, pp. 2-16
Can corporate governance ratings reduce problems of asymmetric information between companies and investors? To answer this question, we set out to examine the information basis for providing such ratings by reviewing corporate governance attributes that are required or recommended in laws,...
Persistent link: https://www.econbiz.de/10010469303
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The association between disclosures on control system over financial reporting and mechanisms of corporate governance : empirical evidence from Germany and Poland
Gad, Jacek - In: International journal of management and economics 56 (2020) 4, pp. 351-369
The aim of the research was to determine the impact of selected corporate governance mechanisms on the scope of disclosures related to control system over financial reporting in Poland and Germany. The research group comprised of companies from the Warsaw WIG 30 index and the German DAX index in...
Persistent link: https://www.econbiz.de/10012395278
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Corporate governance on intellectual capital disclosure and market capitalization
Widiatmoko, Jacobus; Indarti, Maria Goreti Kentris; … - In: Cogent business & management 7 (2020) 1, pp. 1-14
Intellectual capital (IC) has been widely recognized as an important resource in creating value and competitive advantage for companies. This study therefore examined the effect of corporate governance on intellectual capital disclosure and market capitalization through the use of the companies...
Persistent link: https://www.econbiz.de/10012626141
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Influence of transparency and disclosures on the dividend distribution decisions in the firms : do profitability and efficiency of firms matter?
Rastogi, Shailesh; Pinto, Geetanjali; Pathak, Amit Kumar; … - In: International Journal of Financial Studies : open … 11 (2023) 4, pp. 1-16
' current income (dividends) is moderated by technical efficiency (te) and profitability. The study employs econometrics on … this study, a company's dividend policy is influenced by its TD levels, which are controlled by its efficiency and … profitability, efficiency, and dividend distribution choices to ascertain whether the companies' operating effectiveness and …
Persistent link: https://www.econbiz.de/10014485338
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Corporate governance and firm efficiency : an application of internet companies of China
Shabbir, Muhammad Farooq; Ye, Xin; Hafeez, Sadaf - In: Emerging markets, finance and trade : EMFT 56 (2020) 12, pp. 2874-2890
Persistent link: https://www.econbiz.de/10012312685
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The productivity of European banking sector : a review of the post-2000 literature
Maradin, Dario; Prohaska, Zdenko; Nikolaj, Stella Suljic - In: UTMS journal of economics / University of Tourism and … 10 (2019) 2, pp. 249-257
background of two concepts of performance evaluation – the terms efficiency and productivity, and empirically, the performance …
Persistent link: https://www.econbiz.de/10012178843