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Empirical Analysis of Joint Impact of Enterprise Risk Management (ERM) and Corporate Governance (CG) on Firm Value

Rao, Ananth - 2021

This paper analyzes simultaneity and endogeneity of ERM and Corporate Governance. It assesses quantitative relationship between Corporate Governance, ERM and value of the firm. The research results provide quantitative justifications for the boards to make investments in ERM and Corporate...

Persistent link: https://www.econbiz.de/10013223797

Development of Corporate Governance Codes in the GCC : An Overview

Shehata, Nermeen F. - 2015

Purpose: This paper discusses and compares the corporate governance codes in Gulf Cooperation Council (GCC) countries.Design/methodology/approach: The development of corporate governance codes in the GCC is considered using an analytical approach.Findings: Efforts and initiatives are underway in...

Persistent link: https://www.econbiz.de/10013032739

Individual-Collectivism, Private Benefits of Control, and Earnings Management : A Cross-Culture Comparison

Zhang, Xu - 2011

rules and law enforcement on private control benefits and earnings management, however, the role of culture has been … control benefits (earnings management). In collectivist cultures, people make their moral judgment based on relationship … managers enjoy a large amount of private control benefits and in order to protect their private control benefits, they use …

Persistent link: https://www.econbiz.de/10013133791

Executive Overconfidence and the Slippery Slope to Financial Misreporting

Schrand, Catherine M. - 2014

A detailed analysis of 49 firms subject to AAERs suggests that approximately one-quarter of the misstatements meet the legal standards of intent. In the remaining three quarters, the initial misstatement reflects an optimistic bias that is not necessarily intentional. Because of the bias,...

Persistent link: https://www.econbiz.de/10013067494

Why are US Corporate Boards Under-Diversified among Genders and Races?

Lemayian, Zawadi - 2020

The popular and academic literatures report that women, Blacks, Hispanics, and Native Americans are under-represented on US corporate boards of directors, relative to their incidence in the US labor force. We confirm this observation by tabulating the presence of female and under-represented...

Persistent link: https://www.econbiz.de/10012838014

Shareholder Wealth Effects of Corporate Governance Deficiencies on Nasdaq

Frost, Carol Ann - 2017

The Nasdaq Stock Market's enforcement activities offer a unique setting for investigating the consequences of changes … suggests that market participants view Nasdaq listing requirements as minimum corporate governance standards and with declines …

Persistent link: https://www.econbiz.de/10012972580

Corporate Governance, Corporate Health Accounting and Firm Value : The Case of HIV/AIDS Disclosures in Sub-Saharan Africa

Ntim, Collins G. - 2015

Sub-Saharan Africa (SSA) has the highest prevalence rate of HIV/AIDS in the world with negative effects on productivity, profitability, economic growth and development. The social responsibility role of public companies in contributing towards reducing the negative effects of HIV/AIDS is...

Persistent link: https://www.econbiz.de/10013013309

Sustainability Disclosure, Dominant Owners and Earnings Informativeness

Bona‐Sánchez, Carolina - 2014

and/or reputation concerns driving sustainability disclosure. To the extent that market participants interpret this …

Persistent link: https://www.econbiz.de/10013048696

Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China

Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-17

The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership, management ownership, concentration of ownership, board size,...

Persistent link: https://www.econbiz.de/10012672056

Investors as stewards of the commons?

Serafeim, George - 2017

Over the past few years, there has been a significant increase in the number of initiatives seeking to mobilize investor voice towards positive social impact. In this paper, I provide a framework outlining the role of investors as stewards of the commons. While companies are increasingly...

Persistent link: https://www.econbiz.de/10011901764