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Corporate Governance in the European Union: Firm Nationality and the ‘German’ Model

Rahman, Manzur - In: Multinational Business Review 17 (2009) 4, pp. 77-98

While there has been some convergence in corporate governance codes and securities regulations across the European Union (EU), the remaining areas of divergence are the most contentious as they reflect differences in fundamental societal norms and values. I propose that using the multinational...

Persistent link: https://www.econbiz.de/10014931871

FRS 13 and corporate governance: a fund management perspective

Mallin, Chris; Dunne, Theresa; Helliar, Christine; … - In: Qualitative Research in Accounting & Management 1 (2004) 2, pp. 17-42

The use of derivative instruments such as futures, options and swaps has become increasingly widespread in the last twenty years, particularly among large companies in economies with well‐developed financial markets. This paper examines the impact of Financial Reporting Standard 13:...

Persistent link: https://www.econbiz.de/10014987824

Do corporate governance codes improve board accountability?

Soobaroyen, Teerooven; Devi Mahadeo, Jyoti - In: Qualitative Research in Accounting & Management 9 (2012) 4, pp. 337-362

Purpose – The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived, understood and practiced by company board members in an emerging economy (Mauritius)....

Persistent link: https://www.econbiz.de/10014987959

Researching the lived experience of corporate governance

Ahrens, Thomas; Khalifa, Rihab - In: Qualitative Research in Accounting & Management 10 (2013) 1, pp. 4-30

Purpose – This literature review seeks to engage with the discussion of the limitations of studying corporate governance processes as a “black box” by developing a theoretical framework for qualitative corporate governance research that can support the design of future hermeneutic research...

Persistent link: https://www.econbiz.de/10014987962

A consensus-based corporate governance paradigm for Islamic banks

Abdel-Baki, Monal; Leone Sciabolazza, Valerio - In: Qualitative Research in Financial Markets 6 (2014) 1, pp. 93-108

Purpose – Islamic banking is a viable sustainable banking model that has shown resilience to financial crises. The aim of this research is to design a consensus-based ethical and market-driven corporate governance index (CGI) to boost financial performance and ensure compliance with Islamic...

Persistent link: https://www.econbiz.de/10014988323

Shareholders and managers as principal-agent hierarchies and cooperative teams

Kiefer, Matthias; Jones, Edward A.E.; Adams, Andrew T. - In: Qualitative Research in Financial Markets 9 (2017) 1, pp. 48-71

Purpose Shareholders and managers can work in a hierarchy in which principals attempt to control the actions of agents … value implications of the incomplete contracting framework and control arrangements in principal-agent hierarchies, the … renegotiation of agreements is built into contracts. Practical implications By surrendering control using stock options programmes …

Persistent link: https://www.econbiz.de/10014988405

The impact of principal-principal conflict on financial flexibility

Estwick, Stacey Alicia - In: Qualitative Research in Financial Markets 8 (2016) 4, pp. 305-330

factors in controlling principal–principal (PP) conflict may be the ability to separate ownership from control and the … ownership in the Caribbean. Design/methodology/approach This study used qualitative methodology via the use of case studies … emphasise professionalism in managing the firm. This professionalism, accompanied by a genuine separation of ownership and …

Persistent link: https://www.econbiz.de/10014988579

Disclosure biases in proxy performance graphs

Bannister, James W.; Newman, Harry A. - In: Review of Accounting and Finance 5 (2006) 1, pp. 30-44

Purpose – The purpose of this paper is to investigate whether proxy statement performance graph disclosures are influenced by the firm's governance structure and management concerns about relative performance. Design/methodology/approach – Logistic regression is used to test whether the...

Persistent link: https://www.econbiz.de/10014989497

Sensitivity of executive wealth to stock price, corporate governance and earnings management

Weber, Margaret - In: Review of Accounting and Finance 5 (2006) 4, pp. 321-354

Purpose – This paper seeks to investigate whether executive wealth sensitivity to stock price fluctuations serves as an incentive for earnings management. Design/methodology/approach – Using a sample of 475 chief executive officers (CEOs) from 410 randomly selected Standard and Poor's (S&P)...

Persistent link: https://www.econbiz.de/10014989516

Earnings management and board activity: an additional evidence

Ebrahim, Ahmed - In: Review of Accounting and Finance 6 (2007) 1, pp. 42-58

Purpose – The purpose of this paper is to examine the relation between earnings management behavior and the activity of both the board and audit committee. Design/methodology/approach – Different models to isolate abnormal accruals as a proxy for earnings management are applied to a sample...

Persistent link: https://www.econbiz.de/10014989526