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Managing crash risks through supply chain transparency : evidence from China

Zhong, Qiming; Song, Qinghua; Lee, Chien-chiang - In: Financial innovation : FIN 10 (2024), pp. 1-31

Using data on Chinese non-fnancial listed frms covering 2009 to 2022, we explore the efect of supply chain transparency on stock price crash risk. Two proxies for sup‑ ply chain transparency are constructed using the number of supply chain partners' names and the proportion of their...

Persistent link: https://www.econbiz.de/10014547292

Corporate Governance and Resource Security in China - The Transformation of China's Global Resources Companies

Jia, Xinting; Tomasic, Roman - 2009

This book is based on an empirical study of China’s leading resources and metals companies and seeks to examine the … comparable foreign companies. The Chinese companies selected for this study included: Sinopec, PetroChina, China National … Offshore Oil Corporation (CNOOC) and the metals companies Aluminium Corporation of China (Chalco) and Baosteel. Comparisons …

Persistent link: https://www.econbiz.de/10014202573

Board Gender Diversity and Firm Performance : Evidence from Supply-Side Shocks in China

Bao, Yangming; Lu, Di - 2019

historical events in China. Specifically, the Famine resulted in an evident gender gap in the supply of qualified directors of …

Persistent link: https://www.econbiz.de/10014032580

Government subsidies and corporate environmental, social and governance performance : evidence from companies of China

In: International studies of economics 19 (2024) 3, pp. 374-405

empirical findings as a basis for reforming China's subsidy policies, showcasing the actual impact of diverse subsidy policies …

Persistent link: https://www.econbiz.de/10015063936

Determinants of manager pay in German state-owned enterprises and international public policy implications : 3-year study for sectors, performance and gender

Papenfuß, Ulf; Schmidt, Christian - 2015

Empirical studies have shown that state-owned enterprises (SOEs), and especially the compensation of topmanagers, are very relevant to the performance and sustainable provision of public services. Whereas there are numerous studies on the compensation of top-management of private sector...

Persistent link: https://www.econbiz.de/10010487553

Should the Outsiders Be Left Out? Director Stock Options, Expectations and Earnings Management

Boumosleh, Anwar S. - 2012

We examine the potential confounding effects that awarding outside directors stock options may have on the quality of financial disclosure. By aligning their interests with those of shareholders, directors should be more inclined to monitor and disclose relevant information to investors....

Persistent link: https://www.econbiz.de/10013114078

Does Investor Protection Regime Affect the Effectiveness of Outside Directorship on the Board?

Pathak PhD, CPA, CGA, CFF, CFE, CISA, Jag - 2013

Since the Sarbanes-Oxley Act was enacted in U.S., there has been a general tendency to globally harmonize regulations and practices of board governance. The purpose of this study is to compare among countries how well the board of directors constrains earnings management. Using a sample of firms...

Persistent link: https://www.econbiz.de/10013088051

The Audit Committee : Management Watchdog or Personal Friend of the CEO?

Bruynseels, Liesbeth - 2013

To ensure that audit committees provide sufficient oversight over the auditing process and quality of financial reporting, legislators have imposed stricter requirements on the independence of audit committee members. Although many audit committees appear to be “fully” independent, anecdotal...

Persistent link: https://www.econbiz.de/10013091491

Auditor Governance, Institutions and Analyst Forecast Properties : International Evidence

Verriest, Arnt - 2013

This paper investigates how political and legal institutions affect the governance role of auditors for a sample of firms originating in 42 countries. Prior studies focus on investor protection, but I focus on political rights as well. Specifically, I investigate how institutions and audit...

Persistent link: https://www.econbiz.de/10013092384

The Effect of Board Characteristics and Audit Committee Existence on Earnings Quality of Indonesian State-Owned Enterprises

Hermawan, Ancella Anitawati - 2014

The objective of this research is to determine the effect of Board of Commissioners characteristics which is assessed by number or size of, level of independence of, and amount of remuneration received by the Board of Commissioners on earning's quality of Indonesia's State-Owned Enterprises...

Persistent link: https://www.econbiz.de/10013065610