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Effects of Institutional Structures on Accounts Manipulation : An International Study
Nuri, Julinda - 2012
This paper identifies, and then examines, whether institutional structures can be used to explain the occurrence of accounts manipulation. Specifically, it investigates whether legal origin, level of corruption, the extent of press freedom, State's ownership of enterprises, and the State's...
Persistent link: https://www.econbiz.de/10013115812
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Academic Freedom, Institutions and Productivity
Berggren, Niclas; Bjørnskov, Christian - 2021
The issue of what explains differences in the wealth of nations is one of the most classic in economics. We propose de facto academic freedom as an explanatory variable. The main idea is that such freedom allows for the development of new useful knowledge through research unconstrained by...
Persistent link: https://www.econbiz.de/10013212286
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New Institutional Accounting and IFRS
Wysocki, Peter D. - 2011
) and non-accounting institutions observed around the world. I conclude with a discussion of opportunities and directions …
Persistent link: https://www.econbiz.de/10013128112
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Democracy, Law and Global Finance : A Legal and Institutional Perspective
Lothian, Tamara - 2014
Finance has become more a problem than a solution to what the world most wants: socially inclusive growth. It has … itself in some of the major countries and regions of the world, but also, how it can be corrected. The intellectual and …
Persistent link: https://www.econbiz.de/10013053812
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Corporate Governance in Extreme Institutional Environment : Evidence From Emerging Economy
Arslan, Muhammad - 2019
Corporate governance (CG) is often split among rule and principlebased methods to regulation in distinctive institutional contexts. Relying on an alternative theoretical framework (i.e. institutional theory), rather than the dominant agency theory, this study conceptualizes corporate governance...
Persistent link: https://www.econbiz.de/10012857828
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Earnings Management, Capital Structure and the Role of Institutional Environments
An, Zhe - 2013
This paper examines the effect of earnings management on financial leverage and how this relation is influenced by institutional environments by employing a large panel of 25,798 firms across 37 countries spanning the years 1989 to 2009. We find that firms with high earnings management...
Persistent link: https://www.econbiz.de/10013087813
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Organizational Slack, National Institutions, and Innovation Effort
Malen, Joel; Vaaler, Paul M. - 2016
and innovation effort in firms. We test predictions derived from our framework using a sample of more than 7,000 firms … induce managers to decrease buffering effects promoting innovation effort; but 2) stronger NCGI employee protections magnify … increase commitment effects promoting innovation effort. Cross-country research on the relationship between firm slack and …
Persistent link: https://www.econbiz.de/10014129534
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From institutions to financial development and growth : what are the links?
Fernández, Andrés; Tamayo, César E. - 2015
This paper presents an integrated overview of the literature linking institutions, financial development and economic growth. From the large body of research on institutional development, the paper first selects those contributions that make it possible to study the role of institutional...
Persistent link: https://www.econbiz.de/10011290078
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Foreign Independent Directors and the Quality of Legal Institutions
Miletkov, Mihail K. - 2016
Foreign directors can affect firm value through their advising and monitoring functions. However, the demand for these directors, as well as their effect on firm performance is likely to be influenced by firm- and country-level characteristics. In a large sample of non-U.S. firms, we find that...
Persistent link: https://www.econbiz.de/10013008195
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Corporate Governance in Extreme Institutional Environments
Cumming, Douglas J.; Girardone, Claudia; Śliwa, Martyna - 2021
, banking and corporate governance, and governance in entrepreneurship and innovation. We document some classic papers in each …
Persistent link: https://www.econbiz.de/10013212869