corporate governance practice and reporting
cohen et al - 2004 - the corporate governance mosaic and financial reporting quality
... future research THE CORPORATE GOVERNANCE MOSAIC Figure provides an overview of the corporate governance mosaic and its impact on financial reporting quality Prior accounting research and the accounting ... as a rapid expansion of research on corporate governance The purpose of this paper is to review research on corporate governance and its impact on financial reporting quality This review will ... (1) to suggest a corporate governance “mosaic”(i.e., the interactions among the actors and institutions that affect corporate governance) that encompasses a broader view of governance than has...
Ngày tải lên: 06/01/2015, 19:49
pari chalaki - 2012 - corporate governance attributes and financial reporting quality - empirical evidence from iran
... structure, corporate governance, and fraud: Evidence from China, Journal of Corporate Finance, 12 424– 448 Cong, Y Freedman, M 2011 Corporate governance and environmental performance and disclosures, ... ownership structure and corporate governance on firm value in Thailand,, Journal of Banking & Finance 36, 1722–1743 Cornett , M.M McNutt, J.J Tehranian, H (2009) Corporate governance and earnings management ... Shleifer and Vishny (1997) and Bozec and Bozec (2007) Contrary results shown in above are not surprising while Doidge et al (2007) show that Corporate governance varies widely across countries and...
Ngày tải lên: 06/01/2015, 19:49
botti et al - 2014 - corporate governance efficiency and internet financial reporting quality
... web-based disclosure among best practices for compliance with good corporate governance In France, recommendations on corporate governance diffused by the AFG[1] in 2004 and updated in 2008 suggest ... items); (2) corporate governance information (13 items); and (3) corporate and social responsibility (eight items) The presentation format items assess the use of a variety of web technologies and advantages ... 2384-2421 Corporate governance efficiency 61 RAF 13,1 62 Chandar, N., Chang, H and Zheng, X (2012), “Does overlapping membership on audit and compensation committees improve a firm’s financial reporting...
Ngày tải lên: 06/01/2015, 19:49
incomplete contracts and corporate governance theory and evidence---case studies on chinese banking and u.s. franchising
... Commerce BID: Branding-inherent Demand SAR: Spatial Autoregressive SMA: Spatial Moving Average Bond: Bond’s Franchise Guide Incomplete Contracts and Corporate Governance: Theory and Evidence ... essential element of corporate governance, which has been raised by Coase (1937) and more recently developed by Jensen and Meckling (1976), Fama and Jensen (1983a, b), Williamson (1985), and Tirole (2006) ... Effects of Branding Value on Choice of Governance Structure: Scenario 87 Figure 3.2 Effects of Branding Value on Choice of Governance Structure: Scenario 88 Figure 3.3 Effects of Branding Value...
Ngày tải lên: 03/06/2014, 02:02
love and rachinsky - 2007 - corporate governance, ownership and bank performance in emerging markets - evidence from russia and ukraine [rcgi]
... Corporate Governance Index Average Russia I Commitment to Corporate Governance Code of corporate conduct Disclosure of corporate governance practices Corporate governance committee or corporate governance ... bank’s corporate governance practices In selecting questions we relied on the OECD corporate governance principles and commonly known best practices to choose the questions most relevant and least ... Description Standardized sum of corporate governance indicators Standardized sum of Commitment to Corporate Governance indicators Standardized sum of Shareholders rights indicators Standardized...
Ngày tải lên: 02/01/2015, 17:33
love and rachinsky - 2007 - corporate governance, ownership and bank performance in emerging markets - evidence from russia and ukraine [rcgi]
... Corporate Governance Index Average Russia I Commitment to Corporate Governance Code of corporate conduct Disclosure of corporate governance practices Corporate governance committee or corporate governance ... bank’s corporate governance practices In selecting questions we relied on the OECD corporate governance principles and commonly known best practices to choose the questions most relevant and least ... Description Standardized sum of corporate governance indicators Standardized sum of Commitment to Corporate Governance indicators Standardized sum of Shareholders rights indicators Standardized...
Ngày tải lên: 06/01/2015, 19:47
[cg-asx] asx corporate governance council - 2007 - corporate governance principles and recommendations
... Foreword Corporate governance in Australia Disclosure of corporate governance practices The Corporate Governance Principles and Recommendations 10 Principle 1: Lay solid foundations for management and ... August 2007 Corporate governance in Australia What is corporate governance? The fundamentals Corporate governance is “the framework of rules, relationships, systems and processes within and by which ... development and exploration, and provide accountability and control systems commensurate with the risks involved The evolving nature of corporate governance Corporate governance practices will...
Ngày tải lên: 06/01/2015, 19:47
[cg-fiq] fathi - 2013 - corporate governance system and quality of financial information in french
... financial reporting and the quality of governance Our study has developed the following main contributions: understanding the concept of voluntary disclosure and its relationship with corporate governance ... (**) and (***) respectively significant at a level of 10%, 5% and 1% 4.2.2 Using the governance index Recent research studies are moving more towards systemic analysis and qualitative corporate governance ... Jang and Kim (2006) built themselves a governance index for a sample of 515 Korean firms to seek the relationship between corporate governance and performance As Jiang et al (2008), their governance...
Ngày tải lên: 06/01/2015, 19:47
black, love, and rachinsky - 2005 - corporate governance indices and firms' market values - time series evidence from russia [rcgi]
... of directors and management structure Shareholder rights Expropriation risk Corporate governance history Standard and Poor’s Corporate Governance (S&P 4th qtr 2000 4th qtr 2004 Governance) Ownership ... = 506 n = 848 n = 714 Table Corporate governance rankings availability and average standardized corporate governance scores by quarter and rankings Number of firms and average score in each period ... Figure 1: Corporate governance indices over time Average interpolated standardized corporate governance scores for each governance index All indices are standardized with mean =0; σ = 1, and positive...
Ngày tải lên: 06/01/2015, 19:48
ben - 2014 - corporate governance index and firm performance - 2014 - [cgi-g-index]
... (2008) Corporate governance and firm value: The case of Venezuela”, Corporate Governance: An International Review, 16, 194–209 Gompers, P., Ishii, J., & Metrick, A (2003) Corporate governance and ... Bhagat, S & Bolton, B (2008) Corporate governance and firm performance”,Journal of Corporate Finance, 14, 257-273 Black, B.S (2001) “The corporate governance behavior and market value of Russian ... Credit Analysis and Research Limited (CARE)5has also undertaken Corporate Governance Ratings (CGR) and there are levels with being the highest level of CGR and being the least Corporate Governance...
Ngày tải lên: 06/01/2015, 19:48
tan et al - does stronger corporate governance improve financial reporting quality
... corporate governance and financial reporting Our study also adds to our understanding of the 21 economic consequences of shareholder-initiated governance proposals by demonstrating that the governance- related ... financial reporting quality Overall, our results suggest that stronger corporate governance leads to an improvement in financial reporting quality, and this positive effect is concentrated in governance ... endogeneity of corporate governance and financial reporting represents perhaps the biggest challenge (Armstrong et al 2010; Brickley and Zimmerman 2010) A firm’s choice of a particular governance...
Ngày tải lên: 06/01/2015, 19:49
brennan and solomon - 2008 - corporate governance, accountability and mechanisms of accountability - an overview
... Bangladeshi corporate governance, the authors push the frontiers of context and global reach in corporate governance research By exploring mechanisms of accountability and governance in mediaeval England, ... 577-93 Bruce, A and Buck, T (2005), “Executive pay and UK corporate governance , in Keasey, K., Thompson, S and Wright, M (Eds), Corporate Governance: Accountability, Enterprise and International ... Code on Corporate Governance (2003), The Combined Code on Corporate Governance, Financial Reporting Council, London (The) Combined Code on Corporate Governance (2006), The Combined Code on Corporate...
Ngày tải lên: 06/01/2015, 19:49
Corporate governance principles and voting guidelines 2nd
... principles of corporate governance in conducting the affairs of KWA P and its investee companies Corporate governance is the process and structure used to direct and manage the business and affairs ... of new and revised corporate governance guidelines, namely: i Second Edition of Bursa Malaysia’s Corporate Governance Guide, 2013; ii Securities Commission’s Malaysian Code on Corporate Governance, ... first edition of KWA P’s Corporate Governance: Principles and Voting Guidelines (the Guidelines) released in 2011 marks KWA P’s commitment to promote good corporate governance practices amongst our...
Ngày tải lên: 14/09/2017, 15:24
góis - 2009 - financial reporting quality and corporate governance in portugues
... characteristics of corporate governance on the financial reporting quality of Portuguese companies The major reference case studies on the relationship between corporate governance and the financial reporting ... information and corporate governance , Journal of Accounting and Economics, Vol 32, December, pp 237-333 CHEN, En-Te e John Nowland (2007): "Asian family-owned companies: optimal board governance and ... managerial control and the governance of companies on the Brussels Stock Exchange", Journal of Banking and Finance, Vol 24, pp 1959-1995 ROMANO, Roberta (1996): Corporate law and corporate governance ,...
Ngày tải lên: 02/01/2015, 17:33
[cg-frd] hasan et al - 2010 - corporate governance and financial reporting disclosures - bangladesh perspective
... Haq and Co KPMG Hoda Vasi Chowdhury and Co Delloite Haskins and Sells S.F Ahmed and Co Earnest and Young Howlader Younus and Co Arther Young A Quasem and Co Cooper and Lybrand M.J Abedin and ... relationship between corporate governance and corporate reporting disclosures index The researchers capture the impact of corporate governance using three measures, such as dependent variable (corporate ... the association between traditional financial reporting disclosures and corporate governance Chen and Jaggi (2000) and Eng and Mark (2003) Chen and Jaggi (2000) find a positive association between...
Ngày tải lên: 06/01/2015, 19:47
[cg-frq] batool - corporate governance and the financial reporting
... CORPORATE GOVERNANCE AND THE FINANCIAL REPORTING A study of board of directors and audit committee role Introduction Corporate governance does not only govern the corporate within ... financial reporting can be affected by good and bad corporate governance practices There are several areas in which good governance practices can save a business from any illegal activity and also ... between corporate governance characteristics and the quality of financial reporting by Athur Levitt, chairman, securities and exchange commission, USA 2: Accounting quality, auditing and corporate governance, ...
Ngày tải lên: 06/01/2015, 19:47
góis - 2006 - financial reporting quality and corporate governance - the portuguese companies
... characteristics of corporate governance on the financial reporting quality of Portuguese companies The major reference case studies on the relationship between corporate governance and the financial reporting ... information and corporate governance , Journal of Accounting and Economics, Vol 32, December, pp 237-333 CHEN, En-Te e John Nowland (2007): "Asian family-owned companies: optimal board governance and ... managerial control and the governance of companies on the Brussels Stock Exchange", Journal of Banking and Finance, Vol 24, pp 1959-1995 ROMANO, Roberta (1996): Corporate law and corporate governance ,...
Ngày tải lên: 06/01/2015, 19:49
kla and omri - 2011 - corporate governance and financial reporting quality - the case of tunisian firms
... Accounting Information and Corporate Governance Journal of Accounting and Economics, 32, 237-351 Bushman, R & Smith, A (2003) Transparency, Financial Accounting Information, and Corporate Governance Economic ... Organizational Complexity and Corporate Governance Systems Journal of Accounting and Economics, 37, (2), 167-201 Byard, D., Li, Y & Weintrop, J (2006) Corporate Governance and the Quality of Financial ... Chadha, S (2005) Corporate Governance and Accounting Scandals Journal of Law and Economics, 48, (2), 371-406 Ahmed, K., Hossain, M & Adams, M (2006) The Effects of Board Composition and Board Size...
Ngày tải lên: 06/01/2015, 19:49
siagian et al - 2013 - corporate governance, reporting quality, and firm value - evidence from indonesia
... Agrawal, A and Chadha, S (2004), Corporate governance and accounting scandals”, AFA 2004 San Diego Meetings, San Diego, CA, January Alves, C and Mendes, V (2004), Corporate governance policy and company ... low PBV and vice versa We find significant positive correlation between corporate governance and reporting quality at 10 percent level This suggests that firms that implement corporate governance ... improve corporate governance and reporting quality For example, the government through the capital market authority (BAPEPAM) promotes corporate governance by requiring independent board members and...
Ngày tải lên: 06/01/2015, 19:49
Financial management theory and practice chapter15 corporate valuation, value based management and corporate governance
Ngày tải lên: 07/03/2018, 09:22