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CEO influences and executive compensation: large firms vs. small firms

Joe Ueng, C.; Wells, Donald W.; Lilly, Juliana D. - In: Managerial Finance 26 (2000) 8, pp. 3-12

Prior research has investigated determinants of CEO compensation. However, that research has been primarily limited to large firms. This study investigates the impact of CEO influence over the board of directors on CEO pay for both large and small firms. Additionally, other determinants of CEO...

Persistent link: https://www.econbiz.de/10014939517

Real ploughback earnings as an indicator of enterprise performance: FAS no. 33 disclosures revistited

Farrell, Kathleen A.; Karels, Gordon V.; Montfort, … - In: Managerial Finance 26 (2000) 8, pp. 13-28

possible when an enterprise registers growth in its resource base. Reported income is considered a good indicator of success … achieved by an enterprise because it represents increase in available resources. An important link between reported income and …

Persistent link: https://www.econbiz.de/10014939518

An investigation of the relationship between Dutch auction repurchase tender offers and cash dividend payments

Forjan, James; Durr, David; Thesis, John - In: Managerial Finance 26 (2000) 8, pp. 29-40

It is well established in academic literature that self‐tender offers and corporate dividends can be used independently to effectively signal firm value. It is unclear, however, whether these two forms of earnings distributions can be used simultaneously. This paper is an empirical examination...

Persistent link: https://www.econbiz.de/10014939519

Insider response to credit watch placements

Yook, Ken; Hudson, William C.; Cole, Steven; … - In: Managerial Finance 26 (2000) 8, pp. 41-53

An examination of insider trading before and after the announcement of Credit Watch placements sheds new light on the study of both bond rating changes and insider trading. This paper utilizes Credit Watch placements classified by 11 indentifiable trigger events for the years 1981‐1990. We...

Persistent link: https://www.econbiz.de/10014939520

Quantity versus quality of directors’ time: the effectiveness of directors and number of outside directorships

Li, Joanne; Ang, James S. - In: Managerial Finance 26 (2000) 10, pp. 1-21

Outlines the role of directors and previous research on their selection, reputation, relationship to firm performance and multiple directorships, noting criticism of those who sit on many boards. Develops hypothese on the value directors provide through their time and expertise and tests them on...

Persistent link: https://www.econbiz.de/10014939527

Convergence of corporate governance systems

Carati, Guido; Tourani Rad, Alireza - In: Managerial Finance 26 (2000) 10, pp. 66-73

Differentiates market (e.g. USA) from group‐based (e.g. Germany) corporate governance systems, traces their evolution … for corporate control and the focus on shareholder value creation/activism. Presents statistics from the USA, UK, Germany …

Persistent link: https://www.econbiz.de/10014939531

Auditors’ ethical sensitivity and the assessment of the likelihood of fraud

Abdolmohammadi, M.H; Owhoso, V.D - In: Managerial Finance 26 (2000) 11, pp. 21-32

Describes the objectives herein as examining auditors’ ethical sensitivity to assess risk of fraud in financial reporting. Gives background literature as the opening section, and this is followed by a section in which the investigation method is described, study results are then discussed,...

Persistent link: https://www.econbiz.de/10014939533

Understanding fraud in the accounting environment

Riahi‐Belkauoi, A.; Picur, R.D. - In: Managerial Finance 26 (2000) 11, pp. 33-41

Looks at fraud and crime in the accounting world. States that beside the conflict approach there are also the … business ethics — particularly in the USA. …

Persistent link: https://www.econbiz.de/10014939534

The effects of audit committee activity and independence on corporate fraud

Abbott, L.J.; Park, Y.; Parker, S. - In: Managerial Finance 26 (2000) 11, pp. 55-68

Examines whether two key audit committee characteristics combined, activity and independence, reduce likely fraud or aggressive financial statement actions. Utilizes evidence on potential of Blue Ribbon Committee (1999) recommendations regarding composition of audit committees, and further...

Persistent link: https://www.econbiz.de/10014939536

Granger Causality Tests of Stock Returns: The US and Japanese Stock Markets

Mavrides, Marios - In: Managerial Finance 26 (2000) 12, pp. 13-25

This article uses Granger‐causality tests to study the dynamic relationship between stock returns and dividend yields in the American and Japanese equity markets. The “signaling” hypothesis of dividends along with the efficient market hypothesis is considered to : a) explain the strong...

Persistent link: https://www.econbiz.de/10014939538