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Corporate Governance, Auditing and Earnings Management Through Accounting Choices and Operational Decisions in Brazil
Martinez, Antonio Lopo - 2010
Brazil. Although there are some studies on earnings management by Brazilian companies, very few have examined the presence of …
Persistent link: https://www.econbiz.de/10013144418
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Monitoring the governance of state-owned enterprises : assessing the impact of corporate governance reforms in Brazil
Coelho, Daphne; Teodorovicz, Thomaz; Fritscher, André … - 2024
state ownership. This paper examines Brazil's efforts to address agency conflicts in SOEs, including new legislation (Law …
Persistent link: https://www.econbiz.de/10015054007
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The Ultimate Controlling Owner and Corporate Governance in Brazil
Crisóstomo, Vicente Lima - 2020
the ultimate firm owner affects the quality of corporate governance in Brazil. Econometric models are estimated to assess … controlling shareholders on the quality of the corporate governance system in Brazil, taking into account the main kinds of … highlighting the presence of the principal–principal agency model in an important emerging market, Brazil …
Persistent link: https://www.econbiz.de/10012851845
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Large Shareholders’ Power and the Quality of Corporate Governance : An Analysis of Brazilian Firms
Crisóstomo, Vicente Lima - 2020
This paper analyzes the incentives of large shareholders to implement the corporate governance system that favors their interests within a framework of highly concentrated ownership and poor legal protection for investors. A metric for corporate governance based on the fulfillment of...
Persistent link: https://www.econbiz.de/10012848254
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Interlocked Boards of Directors, Voluntary Disclosures and Earnings Quality
Mindzak, Justin - 2013
This paper studies the effects of interlocked boards of directors on voluntary disclosures, governance practices and earnings quality. The Canadian environment, where director interlocks are prevalent, is examined. A checklist of twenty voluntary disclosure measures from proxy statements is...
Persistent link: https://www.econbiz.de/10013084583
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The Influence of Management’s Internal Audit Experience on Earnings Management
Ege, Matthew - 2020
We examine whether firms with managers that have prior internal audit experience are less likely to manage earnings. We find that firms with managers that have internal audit experience are associated with less overall earnings management, driven by lower real earnings management. Importantly,...
Persistent link: https://www.econbiz.de/10012823577
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SOX Section 404 Material Weaknesses and Shareholder Dissatisfaction with Directors
Ye, Zhongxia Shelly; Hermanson, Dana R.; Krishnan, Jagan - 2014
Given the board of directors’ oversight role with respect to internal control systems, we examine how disclosures of internal control material weaknesses under Sarbanes-Oxley Section 404 affect shareholders’ voting in director elections. We find that the presence of material weaknesses is...
Persistent link: https://www.econbiz.de/10014216830
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Audit Committee Quality and Internal Control : An Empirical Analysis
Krishnan, Jayanthi - 2014
In this study, I examine the association between audit committee quality and internal control quality. While information on the quality of internal control is not generally available, companies changing auditors are required to disclose any internal control problems that were pointed out by...
Persistent link: https://www.econbiz.de/10014069922
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A Survey of Executive Compensation Contracts in China's Listed Companies
Li, Yubo - 2013
We analyze 228 executive compensation contracts voluntarily disclosed by Chinese listed firms and find that central-government-controlled companies disclose more information in executive compensation contracts than local-government-controlled and non-government-controlled companies. Cash-based...
Persistent link: https://www.econbiz.de/10013081109