a very popular compensation plan and corporate governance metric
essays in corporate finance and corporate governance
... Trang 1Reproduced with permission of the copyright owner Further reproduction prohibited without permission.Essays in corporate finance and corporate governance Knyazeva, Diana ProQuest ... corporate finance and corporate governance Knyazeva, Diana ProQuest Dissertations and Theses; 2007; ProQuest Central pg n/a Trang 2Reproduced with permission of the copyright owner Further reproduction
Ngày tải lên: 03/06/2014, 01:09
Goodwill Impairment Charges Under Sfas 142: Role Of Executives’ Incentives And Corporate Governance
... sum of all directors on a board 12 For example, Beasley (1996), Core, Holthausen, and Larcker (1999), Fich and Shivdasani (2006) and Larcker, Richardson and Tuna (2005) Trang 37who are active ... executive compensation data (salary, bonus, options, and total compensation) in ExecuComp database For the remaining 131 firms, I hand-collected the executive compensation data from firms’ proxy statements ... ownership percentage, institutional owners’ percentage) was available through the Corporate Library database for 111 firms I hand-collected the corporate governance data from firms’ proxy statements
Ngày tải lên: 10/12/2016, 17:14
Article cultural difference and corporate governance 2008
... wealth, and prestige 30 Societies with greater power distance, such as China, Latin America, and the Arab world, show a greater acceptance of hierarchical as Austria, Israel, and ... Covernance, Contracting, and Investment Horizons: A Look at Japan and Germany, in STUDIES IN INTERNATIONAL CORPORATE GOVERNANCE-COMPARISON OF THE U.S., JAPAN, AND EUROPE 227, 236 (Donald H Crew ed., ... ''•s and instead have advocated treating a country's entire corporate regime as a unified whole They outlined the two key regimes of stock market capitalism and welfare capitalism a dichotomy
Ngày tải lên: 02/03/2017, 21:07
Financial management theory and practice chapter15 corporate valuation, value based management and corporate governance
... ễãẵằ²-ằẳ ơ±ổ ³ằà㺿ẳĐũẵ±³ Trang 6ẻĩĩ ÝịƯồểỪệ ỉẻ ÝổệồổệƯểỪ ÊƯƠềƯểởổỗô ÊƯƠềỪóỡƯ-ỪỬ ÓƯỗƯỰỪỠỪỗểô ƯỗỬ ÝổệồổệƯểỪ ÙổếỪệỗƯỗơỪủĩỉĩòđđòỉủỉéòđđ ủèẻòđđ ủỉéđòđđĩ ỉủỉéòđđ ủìắòđđĩ Trang 8-Ơổẹ-ô ỨệỪỪ ơƯ-ị ỨƠổẹ ... ỬởỨỨỪệỪỗơỪò Trang 11ẫá¿ơ ã- ơáằ ơằđ³ã²¿´ụ ±đ á±đãƯ±²ụ ê¿´ôằỏ ẫáĐ ã- ãơ ¿´-± ẵ¿´´ằẳ ơáằ ẵ±²ơã²ôã²ạ ê¿´ôằỏ Ûă°´¿ã² á±â ơ± ằ-ơ㳿ơằ ơáằ °đãẵằ °ằđ -á¿đằ ô-ã²ạ ơáằ ẵ±đ°±đ¿ơằ ê¿´ô¿ơã±² ³±ẳằ´ũTrang 12ẻĩè ... ừỗ-ểệềỠỪỗể- ÝổỠồƯỗậ Trang 13ấ¿´ôằúị¿-ằẳ ể¿²¿ạằ³ằ²ơ ởợỗì²ãơã¿´ éđ±ảằẵơã±²- º±đ ơáằ ịằ´´ ểằ³±đĐ ĩãêã-ã±² ứểã´´ã±²- ±º ĩ±´´¿đ-ụ Ûăẵằ°ơ º±đ éằđẵằ²ơ¿ạằ-ữè¿ắ´ằ ùởúờ ễãẵằ²-ằẳ ơ±ổ ³ằà㺿ẳĐũẵ±³ Trang 14ởớð íá¿°ơằđ
Ngày tải lên: 07/03/2018, 09:22
A very short, fairly interesting and reasonably cheap book about studying marketing
... year of the start of the American War of dence, a Scotsman called Adam Smith published a remarkable Indepen-book It was called An Inquiry into the Nature and Causes of the Wealth of Nations, and ... drawbacks of classical economics became painfully clear as the nineteenth century rolled on Wealth became trated in the hands of capitalists and landowners, and wageswere screwed down as low as ... I always got a combinedChristmas and birthday present, but he got two presents That Trang 39made me jealous, and I really hated my brother and we graduallydrifted apart Then I heard that he was
Ngày tải lên: 09/01/2020, 11:51
The Relationship between Corporate Social Responsibility Disclosure and Corporate Governance Characteristics: Evidence from VN100.
... Disclosure and Corporate Governance Characteristics Panel data regression analysis was employed to analyze the data Specification tests (F-Test, Hausman test, and Breusch-Pagan LM test) are used ... their absolute values, which does not indicate any collinearity problem Tolerance statistics and variance inflation factors also refuted the problem Table 7: Mean, Standard deviation, Min, Max, and ... Vietnam may be due to the lack of standards or guidelines In practice, many companies have acknowledged the importance of disclosing CSR and followed international financial reporting standards According
Ngày tải lên: 01/09/2020, 13:49
Voluntary Disclosures and Corporate Governance Characteristics: Evidence from Vietnam
... accounting and financial reporting scandals like Enron, WorldCom, and Paramalat in 2012, scholars have raised ideas about the concept “corporate governance” The governance of a corporation is said to ... Sarbanes Oxley Act of (2002) has required that companies must establish and maintain an audit committee that have independent directors as members and at least one member among them has financial ... the managers’ behaviors Agency problems can be categorized as moral hazard and adverse selection Moral hazard or hidden cost: It is a situation that the principal cannot access the agent’s
Ngày tải lên: 01/09/2020, 16:12
Exploring the role of good leadership and corporate governance practices in improving institutional investment to listed companies in vietnam stock market
... institutional investors, leadership and corporate governance CHAPTER 2: ANALYSIS AND ASSESSMENT ON THE APPLICATION OF LEADERSHIP-CORPORATE GOVERNANCE PRACTICES IN VIETNAM LISTED COMPANIES This chapter ... the leadership and corporate governance application in Vietnam Trang 206 CHAPTER 1: LITERATURE REVIEW Chapter 1 provides an economic rationale for why leadership and corporate governance matters ... thanks to capitalization The other and major part is management, in other words, is leadership and corporate governance, which, to be more exact, is the management‟s role in raising capital and
Ngày tải lên: 22/09/2020, 21:28
Exploring the role of good leadership and corporate governance practices in improving institutional investment to listed companies in vietnam stock market
... Bank, made this concept more specific: “Corporate governance is about promoting corporate fairness, transparency and accountability” Basically, “Fairness, transparency and accountability” matter ... Market 2.2 Leadership and corporate governance in Vietnamese listed companies 2.2.1 Organization type influences the leadership and corporate governance style 2.2.2 Vietnamese companies are late ... (Determinants of institutional ownership) 1.2 An overview of leadership and corporate governance 1.2.1 Leadership 1.2.2 Corporate Governance 1.3 Why good leadership and corporate governance practices
Ngày tải lên: 17/03/2021, 17:21
Democratization and Corporate Governance in Korea One Step Forward, Two Steps Back
... of corporate governance began its steady decline In the past, as described by Chalmers Johnson, the developmental state was "plan rational" as opposed to a regulatory state that was "market ... Liberalization of Capital Movements This entailed additional liberalization of its banking, financial and corporate system such as lifting ownership restrictions and deregulation From a statutory standpoint, ... <Graph 3> Corporate Audits Trang 9V Corporate Governance and Corruption The effects of democratization upon corporate governance can be gleaned from another angle through the different nature
Ngày tải lên: 18/10/2022, 22:34
Voluntary disclosures and corporate governance characteristics evidence from vietnam
... Becauseofthisreason,theSarbanesOxleyActof(2002)hasrequiredthatcompaniesmustestablishandmaintainanauditcommitteethathaveindependentdirectorsasmembersandatleastonememberamongthemhasfinancialexpertise Circular71ofVietnamMinistryofFinancehasrecommendedthateachcompanyshouldhaveanauditcommitteehavingminimumofthreemembersandmaximumoffivemembers.Membersinauditcommitteea ... findingssuggestedthatcorporategovernancecanbeconsideredasaneffectivemonitoringmethodtoincreasethevoluntarydisclosurepractice.Hieu&Lan(2015)foundthatboardsizehadapositivelinkwiththeextentofvoluntarydisclosure,whileboardindependence,roleduality,andtypeofauditorswerefoundtohavenosignificantassociations Inrecentyears,corporategovernancepracticehasattractedmoreandmoreattention.VietnamhasjointedA S E A N ... tocontributetoliteratureonvoluntarydisclosureinVietnam.TheycanbehelpfulforpolicymakerstograduallyimprovethevoluntarydisclosurepracticeaswellasinformationasymmetryinVietnammarket dc o r p o r a t e governance.Companiesprovetheirtransparencybydisclosingasmuchinformationaspossiblethroughmandatoryandvoluntarydisclosure.Mandatorydisclosureistocomplywithlawsandregulations,thereforeallcompanieshaveto
Ngày tải lên: 23/10/2022, 11:16
The relationship between corporate social responsibility disclosure and corporate governance characteristics evidence from VN100
... Boardofdirectorsizehasbeenfoundtopositivelyaffectthecorporatesocialresponsibilityreportinginmanydifferentnations(e.g.,KathyRaoetal.2012a;Esa&AnumMohdGhazali2012;DeVilliersetal.2011a n d Jizietal.2014a).Forexample,KathyRaoetal (2012a)foundthattheextentofenvironmentalinformationa n d theboardofdirectorsizewerepositivelyconjoinedbasingondatacollectedforthelargest100firmsonAustraliastockexchangein2008.Giventhesupportfrompriorpapers,thefollowinghypothesisisproposed: ... m s withnaturalan Therefore,managersarelikelytoreleasetheircorporatesocialresponsibilityactivitiesandotherrelatedinformationtopresentandsustainthelegitimacyofthefirmsorasaremedialstrategyofthefirm(Hooghiemstra,2000) ... totheassociationbetweenthecorporatesocialresponsibilitydisclosureandcorporategovernance First,theagencytheoryindicatesaconflictofinterestbetweenmanagersandshareholders.Thea worktotheagent,buttheyareunabletoexaminehowtheagentsbehave(JensenandMeckling,1976)causinganagencyproblemasthereexistedthecontradictionbetweenthegoalandtheinterestamongthem(Eisenhardt,1989).Thisindicatedthattheagentcouldperform
Ngày tải lên: 23/10/2022, 11:30
Tài liệu Transparency, Financial Accounting Information, and Corporate Governance ppt
... Research (1995), and appear in the table 76 Transparency, Financial Accounting Information Variables Used to Measure Corporate Transparency and Data Sourcesa Corporate reportingb Financial accounting ... 1) corporate reporting (voluntary and mandatory), 2) information dissemination via the media and Internet channels, and 3) private information acquisition and communication by financial analysts, ... variables that can support a wide range of enforceable contractual arrangements and that form a basis for outsiders to monitor and discipline the actions and statements of insiders.3 A fundamental...
Ngày tải lên: 17/02/2014, 09:20
incomplete contracts and corporate governance theory and evidence---case studies on chinese banking and u.s. franchising
... Association IFAEF: International Franchise Association Educational Foundation USDOC: United States Department of Commerce BID: Branding-inherent Demand SAR: Spatial Autoregressive SMA: Spatial ... until fairly recently, was not a topic that attracted enough attention from both academic and industrial applications However, recent events, such as the Enron scandal and other corporate governance ... spot assets Two cases are studied here: Chinese banking and U.S franchising Partly due to the Asian financial crisis, the corporate governance in this area’s financial sector has received most attention...
Ngày tải lên: 03/06/2014, 02:02
góis - 2009 - financial reporting quality and corporate governance in portugues
... BOONE, Audra L.; Laura Casares Field; Jonathan M Karpoff e Charu G Raheja (2006): "The determinants of corporate board size and composition: An empirical analysis", AFA 2005 Philadelphia Meetings, ... Journal of Banking and Finance, Vol 24, pp 1959-1995 ROMANO, Roberta (1996): Corporate law and corporate governance , Industrial and Corporate Change, Vol 5, pp 277-339 SHIVDASANI, Anil e David ... Meetings, March, Available at SSRN: http://ssrn.com/abstract=605762 BOWEN, Robert M.; Shivaram Rajgopal e Mohan Venkatachalam (2005): "Accounting discretion, corporate governance and firm performance",...
Ngày tải lên: 02/01/2015, 17:33
xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee
... discretionary current accruals as the dependent variable and overall company and total board characteristic variables as the independent variables CEO duality is unrelated to discretionary current accruals ... How widespread is the earnings management problem? In an article in Fortune magazine, Loomis (1999) argues that earnings management is rampant and that CEOs view earnings management as a tool to ... and Engel, 1996; Liu et al., 1998) Still others (Magnan et al., 1999; Makar and Alan, 1998; Key, 1997; Hall and Stammerjohn, 1997; Mensah et al., 1994; Jones, 1991; Lim and Matolosy, 1999) have...
Ngày tải lên: 02/01/2015, 17:34
[cg-cf] williamson - 2012 - corporare finance and corporate governance
... by Williamson [55, 56, 58] and by Klein, Crawford ,and Alchian [38] The appearanceof the "classic capitalist firm" and its financing was explicated by Alchian and Demsetz [12] and Jensen and Meckling ... THE JOURNAL OF FINANCE * VOL XLIII, NO * JULY 1988 Corporate Finance and Corporate Governance OLIVER E WILLIAMSON* ABSTRACT A combined treatment of corporate finance and corporate governance is ... Remarks The transaction-cost approach to economic organization focuses on the governance needs of exchange relations Governance structures that mitigate hazards and facilitate adaptation plainly...
Ngày tải lên: 06/01/2015, 19:47
góis - 2006 - financial reporting quality and corporate governance - the portuguese companies
... BOONE, Audra L.; Laura Casares Field; Jonathan M Karpoff e Charu G Raheja (2006): "The determinants of corporate board size and composition: An empirical analysis", AFA 2005 Philadelphia Meetings, ... Journal of Banking and Finance, Vol 24, pp 1959-1995 ROMANO, Roberta (1996): Corporate law and corporate governance , Industrial and Corporate Change, Vol 5, pp 277-339 SHIVDASANI, Anil e David ... the company, and with the fact that the board members classified as external are in a dominant position and with the nomination of an external CEO According Francis, Khurana and Pereira (2003)...
Ngày tải lên: 06/01/2015, 19:49
FM11 Ch 15 Corporate Valuation, Value-Based Management, and Corporate Governance
... 15 - Corporate Valuation: List the two types of assets that a company owns Assets-in-place Financial, or nonoperating, assets 15 - Assets-in-Place Assets-in-place are tangible, such as buildings, ... usually is very close to figure that is reported on balance sheets 15 - Total Corporate Value Total corporate value is sum of: Value of operations Value of nonoperating assets 15 - Claims ... per share = $376.94 /10 = $37.69 15 - 25 Value-Based Management (VBM) VBM is the systematic application of the corporate valuation model to all corporate decisions and strategic initiatives...
Ngày tải lên: 06/04/2015, 19:41