Showing 71 - 80 of 47,901
was handed over to the European Central Bank. A voluntary rejection of monetary national independence and transition to …
Persistent link: https://www.econbiz.de/10009478178
and the moderating effect of board independence are yet to be conducted. This study aims to point out how these board … environmental activities. The findings of this study also support that board independence moderates the associations between tenure …
Persistent link: https://www.econbiz.de/10014527699
test these assumptions. In a recent paper, Wilson (2003) investigates a number of independence tests and finds that they … as heteroscedasticity, so that the test can be used to test for (full) independence when the efficiency distribution has … and (iii) obtaining aggregate measures of industry efficiency. We propose a semi-parametric Hausmann-type asymptotic test …
Persistent link: https://www.econbiz.de/10009448574
This paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big … characteristics examined. We find significant positive relations between audit fees and board independence, diligence, and expertise …
Persistent link: https://www.econbiz.de/10009459080
Bei b?rsennotierten Aktiengesellschaften ist im Rahmen der Abschlusspr?fung die Erf?llung der Vorstandsverpflichtung nach ? 91 Abs. 2 AktG zu beurteilen. Der Anwendungsbereich der Vorstandsverpflichtung in ? 91 Abs. 2 AktG umfasst nicht nur das Risikofr?herkennungssystem, sondern erstreckt sich...
Persistent link: https://www.econbiz.de/10009481005
authorities contributes to the Committee’s review of the “measures needed to strengthen the impartiality and independence of … independent authorities and regulatory agencies”. He first reviews the arguments warranting the independence of economic … authorities and supervisors. He then goes on to address the features that conform an institution’s formal independence, detailing …
Persistent link: https://www.econbiz.de/10012525507
contributes to the Committee’s review of the “measures needed to strengthen the impartiality and independence of independent … authorities and regulatory agencies”. He first reviews the arguments warranting the independence of economic authorities and … supervisors. He then goes on to address the features that conform an institution’s formal independence, detailing their specific …
Persistent link: https://www.econbiz.de/10012525707
increases regulatory uncertainty regarding the bureaucratic and fiscal burdens on firms. Moreover, quests for independence … create political uncertainty. To evaluate economic costs and benefits for firms from decentralization or independence, we … analyze the Catalan-Spanish negotiation leading to the 2006 Catalan Statute and the more recent quest for independence. We use …
Persistent link: https://www.econbiz.de/10012214165
The article discusses the status and role of regulatory bodies and the aftermaths of their independence and … possible breaching of: 1) independence of regulatory bodies, 2) accountability of regulatory bodies to the parliament, and 3 …
Persistent link: https://www.econbiz.de/10012217818
Die Unabhängigkeit des Abschlussprüfers ist von anhaltender Relevanz, wird jedoch immer wieder in Frage gestellt. Der Fokus von Regulierungsbehörden und Forschung liegt auf kapitalmarktorientierten Unternehmen. Die Unabhängigkeit kann besonders gefährdet sein, wenn Schutzmechanismen, wie z....
Persistent link: https://www.econbiz.de/10012318040