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The Government and Civil Society Roles in the CSR – Case of Poland
Faracik, Beata - 2015
Taking for granted that a joint action of all actors of the society is necessary to ensure sustainable development and … human rights protection universally, and that State and civil society roles not only compliment each other, but often … overlap, this paper attempts to define the roles of the State and civil society in the area of CSR, focusing on Poland as a …
Persistent link: https://www.econbiz.de/10014139043
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Clawing Back Executive Compensation : Will Dodd-Frank Matter?
Ang, James S. - 2012
We explore the effectiveness of the clawback provision of the Dodd-Frank Wall Street Reform and Consumer Protection Act as a deterrent to earnings manipulations. Using a sample of firms that issued “high concern” earnings restatements, we estimate the career and monetary benefits the CEO...
Persistent link: https://www.econbiz.de/10013109039
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Clawing Back Executive Compensation
Ang, James S. - 2013
We explore whether clawback provisions (i.e. Dodd-Frank and SOX) can mitigate agency problems by deterring the executives from manipulating earnings in an effort to boost their incentive compensation. We estimate the direct and indirect gains executives receive as a result of manipulating...
Persistent link: https://www.econbiz.de/10013090313
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Disciplining Delegated Monitors : When Venture Capitalists Fail to Prevent Fraud by Their IPO Firms
Tian, Xuan - 2015
Information-based theories of financial intermediation focus on delegated monitoring. However, there is little evidence on how markets discipline intermediaries who fail at this function. We exploit the direct link between corporate fraud and monitoring failure and examine how a venture capital...
Persistent link: https://www.econbiz.de/10013038213
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Corporate Insolvency : Separate Legal Personality and Directors' Duties to Creditors
Salim, Mohammad Rizal - 2009
The primary purpose for the doctrine of separate legal personality is to encourage entrepreneurship, by shifting the risks of business failure away from entrepreneurs to creditors and other risk bearers. Unfortunately this doctrine is subject to abuse by corporate controllers, which prompted the...
Persistent link: https://www.econbiz.de/10013156731
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Strengthening the Ties that Bind : Preventing Corruption in the Executive Suite
Bishara, Norman - 2009
High-profile corporate scandals earlier in this decade provoked outrage and legislative action, however corporate executive-level ethical lapses continue to come to light. This article examines the work of Professor Dunfee and his co-authors on corruption, ethical leadership, and social...
Persistent link: https://www.econbiz.de/10013157410
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Predictive Ability of Directors’ and Officers’ Liability Insurance Coverage for Class Action Lawsuit Settlements
Kim, Irene Y. - 2019
The primary conclusion from prior literature is that firm size, as a measure of firm resources and capacity to pay, is a key predictor of class action securities settlement amount, and the merits of the case are less important in settlement negotiations. The purpose of this study is to shed...
Persistent link: https://www.econbiz.de/10012898951
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CEO Tenure and Cost of Debt
Owusu, Andrews; Kwabi, Frank Obenpong; Ezeani, Ernest; … - 2022
In this study, we investigate the relationship between CEO tenure and cost of debt. Using a sample of the FTSE All-Share Index firms listed on the London Stock Exchange for the period 2009 to 2018 and the ordinary least squares regression (OLS) estimation method, we find that cost of debt is...
Persistent link: https://www.econbiz.de/10013403408
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The role of a company's internal control system in fraud prevention
Dimitrijevic, Dragomir; Milovanovic, Vesna; Stancic, … - In: e-Finanse: Financial Internet Quarterly 11 (2015) 3, pp. 34-44
The emergence of internal control over specific segments of activities has been associated with management needs for … activities has been associated with management needs for evaluation of the consistency between the actual situation and …
Persistent link: https://www.econbiz.de/10011551457
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The role of a company's internal control system in fraud prevention
Dimitrijevic, Dragomir; Milovanovic, Vesna; Stancic, … - In: E-Finanse : finansowy kwartalnik internetowy 11 (2015) 3, pp. 34-44
The emergence of internal control over specific segments of activities has been associated with management needs for … activities has been associated with management needs for evaluation of the consistency between the actual situation and …
Persistent link: https://www.econbiz.de/10011455373