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Voluntary vs. Forced Financial Restatements : The Role of Board Independence
Marciukaityte, Dalia - 2009
Using a sample of companies that restated their earnings over the period 1997-2002, this study finds that the probability of voluntary as opposed to forced restatements is positively related to the independence of both the board of directors and the audit committee. Following both voluntary and...
Persistent link: https://www.econbiz.de/10013155808
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Performancecontrolling im Konzern : Berichterstattung an den Aufsichtsrat nach § 90 Abs. 1 Satz 2 AktG
Eibelshäuser, Manfred - In: Rechnungslegung, Prüfung und Unternehmensbewertung : …, (pp. 123-141). 2014
Persistent link: https://www.econbiz.de/10011472063
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Inhalt und Berichterstattung des Vorstandes an den Aufsichtsrat von Kreditgennossenschaften
Götzl, Stephan - In: Handbuch Aufsichts- und Verwaltungsräte in …, (pp. 129-150). 2013
Persistent link: https://www.econbiz.de/10009759207
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Corporate reporting provides insight into companies' commitment to gender equality
Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW weekly report : economy, politics, science : a … 13 (2023) 3/4, pp. 32-39
shows that the major publicly listed corporations in Germany implement the reporting requirements very differently …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However … with fulfilling the legal requirements. Companies’ reporting on women and leadership positions is thus an indicator and …
Persistent link: https://www.econbiz.de/10013532157
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Two-tier board characteristics and expanded audit reporting : evidence from China
Noureldeen, Emad; Elsayed, Mohamed; Elamer, Ahmed A.; … - In: Review of quantitative finance and accounting 63 (2024) 1, pp. 195-235
Persistent link: https://www.econbiz.de/10014546432
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Judgment and courage in the boardroom
Whyte, Glen - In: Organizational dynamics : a quarterly review of … 49 (2020) 1, pp. 1-8
Persistent link: https://www.econbiz.de/10012237531
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Die Zulässigkeit von Unternehmensspenden : aktienrechtliche Grenzen und Handlungsoptionen für Vorstand und Aufsichtsrat
Eickelberg, Jan - 2016 - 1. Auflage
Persistent link: https://www.econbiz.de/10011864366
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Regulation and the evolution of corporate boards : monitoring, advising or window dressing?
Helland, Eric (contributor);  … - 2002 - [Elektronische Ressource]
It is generally agreed that boards are endogenously determined institutions that serve both an oversight and advisory role in a firm. While oversight role of boards has been extensively studied relatively few studies have examined the advisory role of corporate boards. In this study we examine...
Persistent link: https://www.econbiz.de/10001769012
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Bankers on boards : monitoring, conflicts of interest, and lender liability
Kroszner, Randall S.; Strahan, Philip E. - In: Journal of financial economics 62 (2001) 3, pp. 415-452
Persistent link: https://www.econbiz.de/10001634355
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Bankers on boards : monitoring, conflicts of interest, and lender liability
Kroszner, Randall S.; Strahan, Philip E. - 1999
Persistent link: https://www.econbiz.de/10001415049