Showing 1 - 10 of 1,089
Purpose – The purpose of the paper is to find out which incentives are present for persons who are taking care of financial regulation in practice, and how these incentives impact their attitudes towards complexity of financial regulation. Design/methodology/approach – Based on recent...
Persistent link: https://www.econbiz.de/10014902149
Abstract Proponents of liberal economic policies in the financial market often refer to the moral and economic authority of Adam Smith, the founder of economics as a science, to add weight to their recommendations. They think, they can do so, because Adam Smith is in these circles considered a...
Persistent link: https://www.econbiz.de/10014630814
Purpose – The paper aims to offer an exploration of the Banking Act 1987 which was passed following the failure of Johnson Matthey Bankers (JMB) in 1984. This Act extended the role of auditors in banking supervision by removing traditional confidentiality constraints and created a new role of...
Persistent link: https://www.econbiz.de/10014641361
Purpose The purpose of this paper is to investigate whether bank capital strength and external auditing requirements influenced international stock market stability during the 2007/2008 global financial crisis. Design/methodology/approach Bank mandatory regulation data are obtained from the...
Persistent link: https://www.econbiz.de/10014870808
Abstract Der Beitrag analysiert die Hintergründe und Ursachen der weltweiten Finanzkrise und kommt zu dem Ergebnis …
Persistent link: https://www.econbiz.de/10014586322
Purpose The purpose of this paper is to investigate the underpricing of real estate investment trust (REIT) initial public offerings (IPOs) from January 2010 to June 2015, as the sector recovered from the global financial crisis. Design/methodology/approach This study analyses the first day...
Persistent link: https://www.econbiz.de/10014898925
‐level disclosures are associated with cross‐listing in the USA or London or otherwise. Design/methodology/approach – The authors test … environments and having higher firm‐level disclosure scores are more likely to seek listing in the USA. Further, the paper provides … initial evidence that these Asia‐Pacific firms are as likely to seek listing in London as in the USA. No significant …
Persistent link: https://www.econbiz.de/10014759170
Purpose – This paper aims to examine whether capital market rewards firms with good corporate sustainability practices in an international setting by using the Dow Jones Sustainability Index (DJSI hereafter) as an integrated measure of firm sustainability performance....
Persistent link: https://www.econbiz.de/10014759443
Purpose Small and ignorant investors have had very unpleasant experiences in the stock market. They should be alert and have proper knowledge and understanding of the various problems that can arise in their dealings and how these can be resolved. This paper aims to analyse the investors’...
Persistent link: https://www.econbiz.de/10014782172
Purpose – Bangladesh is an emerging economy and international audit firms operate there through affiliated local audit firms. The Bangladesh audit market can be characterized as an intensely competitive small audit market with relatively poor demand for high‐audit quality. In addition,...
Persistent link: https://www.econbiz.de/10014929241