CORPORATE GOVERNANCE AND ACCOUNTING SCANDALS* pot

... 0022-2186/2005/4802-0016$01.50 CORPORATE GOVERNANCE AND ACCOUNTING SCANDALS* ANUP AGRAWAL University of Alabama and SAHIBA CHADHA HSBC, New York Abstract This paper empirically examines whether certain corporategovernancemechanisms are ... 2002, at A1; and N.Y. Times, O’Neil Condemns Corporate Scandals, June 24, 2002, at C2. 4 Bengt Holmstrom & Steven N. Kaplan, The State...

Ngày tải lên: 15/03/2014, 22:20

... companies and the code of corporate governance for listed and nonlisted companies introduced by the China Securities Regulatory Commission and the State Eco- nomic and Trade Commission. Notwithstanding ... a potential link between state ownership and poorer economic performance. Next we correlated the corporate governance features identified as potentially important with mea...

Ngày tải lên: 09/12/2013, 17:22

... examined the CG and CSR: Model 1: Corporate Governance as foundation for Corporate social reponsibility. Model 2 : Corporate social responsibility as an extended model of Corporate governance. ... of the following hypothesis: - I am aware of the term “ Corporate Governance “ . - I am understand the meaning of Corporate social responsibility”. 18 - Companies‟ govern...

Ngày tải lên: 13/03/2014, 14:20

... different strategies and objectives for the bank. 12 III. UK FINANCIAL REGULATION AND CORPORATE GOVERNANCE: THE STATUTORY AND REGULATORY REGIME A. Corporate Governance and Company Law – Recent ... laws and regulations; disclosure and listing requirements by securities regulators and stock exchanges; sound accounting and auditing standards as a basis for commu...

Ngày tải lên: 15/03/2014, 10:20

... Determines Corporate Transparency?” Unpublished paper, University of Chicago. Bushman, R., and A. Smith. 2001. “Financial Accounting Information and Corporate Governance. ” Journal of Accounting and ... of Mandatory Changes in Accounting Principles on Corporate Loan Agreements.” Journal of Accounting and Economics 3, no. 1: 3-36. Lehn, K., and A. Makhija. 1997. “EVA...

Ngày tải lên: 17/02/2014, 09:20

... develop and promote the use of accounting and reporting standards for business. It comprises of two separate but linked standards—the GHG Protocol Corporate Accounting and Reporting Standard and ... accounting WHOLLY OWNED AND JOINT OPERATIONS OF HOLLAND Holland Switzerland Holland America BGB IRW Kahuna Chemicals QuickFix Nallo Syntal LEGAL STRUCTURE AND PARTNERS Incorp...

Ngày tải lên: 15/03/2014, 22:20

... der Deutschland AG. WSI-Mitteilungen 53:655-663. Jackson, Gregory, and Martin Hoepner. 2001. An Emerging Market for Corporate Control? The Mannesmann Takeover and German Corporate Governance. ... non-financial corporate sector and to promote startups and the high-tech sector. Finally, public outcry over perceived failures in corporate governance in a number spectacular...

Ngày tải lên: 06/03/2014, 10:20

... includes both financial and managerial accounting, is defined as accounting for international transactions, the operations of international firms, and comparisons of accounting principles and practices found ... Environmental influences on accounting systems and practices 29 Segmental reporting 30 History of international accounting 31 Ethics in international accounting 32...

Ngày tải lên: 06/03/2014, 15:21

... such as mergers and acquisitions. Governance mechanisms and Ownership structure A study of Norwegian banks 13 Economic performance is measured through the ratio of accounting profits and the bank’s ... coefficient for hypotheses H1 and H2 as better performance means a lower likelihood of intervention. Further, we expect a positive sign for ȕ 11 and ȕ 12 (according to our hyp...

Ngày tải lên: 08/03/2014, 04:22

... basic issues of corporate culture and the management accounting innovation ii. Understand what is the relationship between the corporate culture and the innovations of managerial accounting in ... capital flows but also corporate culture to ensure management success and access to international market. According to Maloney and Federle (1990), and Flamholtz and Randle...

Ngày tải lên: 13/03/2014, 14:20