laksmana - 2008 - corporate board governance and voluntary disclosure of executive compensation practices

... quality of accounting earnings, as proxied by the size of the firm’s auditor, positively affects the stock price informativeness of earnings. 2.3.2. The information argument Concentrating ownership ... value of equity in millions of U.S. dollar at the beginning of the year. Q = the market value of equity divided by the book value of total assets a...

Ngày tải lên: 18/02/2014, 01:20

... Disclosure of Information on Intangibles 1 Hurdles for the Voluntary Disclosure of Information on Intangibles – Empirical Results for “New Economy” Industries by Thomas W. Guenther, Dirk ... from the companies’ point of view. 65 % of the respondents consider informa- Hurdles for the Voluntary Disclosure of Information o...

Ngày tải lên: 07/03/2014, 01:20

... implementation of social responsibility. How is the situation of implementing social responsibility of Vietnamese enterprises at present? Which are solutions to improve the social responsibility of ... advocacy and implementation of the provisions of the standard of social responsibility, especially for workers and consumers. However, due to lack of neces...

Ngày tải lên: 13/03/2014, 14:20

... audit of the governance and organizational structure of the inter-agency secretariat to the United Nations International Strategy for Disaster Risk Reduction (ISDR). The overall objective of the ... REPORT Governance and organizational structure of the inter-agency secretariat to the United Nations Internationa...

Ngày tải lên: 23/03/2014, 02:20

... http://www.thebhc.org/publications/BEHonline/2011/wright.pdf Governance and the Success of U.S. Community Banks, 1790-2010: Mutual Savings Banks, Local Commercial Banks, and the Merchants (National) Bank of New Bedford, Massachusetts ... contributions that tens of thousands of institutions, many of them community banks like the M...

Ngày tải lên: 29/03/2014, 08:20

... the ECB website, http :// www.ecb.europa. eu/pub/scientific/wps/date/html/index. en.html ISSN 1561-0810 (print) ISSN 1725-2806 (online) Working PaPer SerieS no 967 / november 2008 Central bank ... because they are not needed to characterize the transmission of interest rate changes to in ation in Keynesian-style models. In these models changes in the...

Ngày tải lên: 29/03/2014, 13:20

... best practices. This model provides a simple and practical framework that can be standardized for organization-wide implementation of best practices. CORPORATE MANAGEMENT, G OVERNANCE, AND ETHICS BEST ... scorecards, and dashboard scorecards), metrics, cycle times, and standards. These standards include national standards, regional standards, international standards, o...

Ngày tải lên: 28/06/2014, 00:20

... governance and ethics, the better the performance by corporate management. Both corporate governance and corporate ethics support corporate management. That is, Corporate governance + corporate ethics ... procedures and practices ã Impact metrics to measure business or mission impact of organization’s events CORPORATE MANAGEMENT, G OVERNANCE, AND ETHICS BE...

Ngày tải lên: 28/06/2014, 22:20

... on Saudi Arabia in a number of ways. First, previous Saudi studies use either a quantitative approach (e.g., Alsaeed, 2006; Al-Abbas, 2009; Al-Moataz and Lakhal, 2012) or a qualitative approach ... general and Saudi Arabia in particular (Al-Motairy, 2003). Similarly, until 2006, the Companies Act of 1965 was the main legislation governing companies’ behaviour in Saudi...

Ngày tải lên: 22/12/2014, 22:03

... board governance quality, are associated with the extent of board disclosure of compensation practices. Executive compensation disclosure provides a natural setting to examine disclosure of board ... Vol. 25 No. 4 (Winter 2008) pp. 114782 â CAAA doi:10.1506/car.25.4.8 Corporate Board Governance and Voluntary Disclosure of Executive Compensation...

Ngày tải lên: 06/01/2015, 19:46

... lower than the strategic and financial indices. The range of the STRAT index (0.69) is wider than the range of the FIN and CSR indices (0.55 and 0.50, respectively). The minimum of the CSR and ... Companies, 1945–1983. New York: Garland Publishing, Inc. Camfferman, K. and Cooke, T.E. (2002) An analysis of disclosure in the annual reports of UK and Dutch comp...

Ngày tải lên: 06/01/2015, 19:46

... for the following regres- sions 24 : GOVERNANCE - CHAIRMAN GOVERNANCE - SIZEB INDUSTRY - GOVERNANCE INDUSTRY - INDEX LASSETS - GOVERNANCE LISTING - INDEX LOWNERSHIP - INDEX LOWNERSHIP 2 LISTING LOWNERSHIP ... structure and disclosure is ex- plained by the in uence exercised by the dispersion of ownership on the adoption of rules of good...

Ngày tải lên: 06/01/2015, 19:46

... analytical and empirical researchers in accounting. Analytical * Corresponding author. Tel.: + 1-9 1 8-5 9 4-8 287; fax: + 1-9 1 8-5 9 4-8 281. E-mail address: engli@okstate.edu (L.L. Eng) . 027 8-4 254/03/$ - see ... directors. Voluntary disclosure is proxied by an ag- gregated disclosure score of non-mandatory strategic, non-financial and financial in- formation....

Ngày tải lên: 06/01/2015, 19:46

... relationship between corporate governance and performance, by taking into account the inter-relationships among corporate governance, corporate performance, corporate capital structure, and corporate ownership ... theoretical and empirical literature in accounting and finance that considers the relations among corporate governance, management turnover, corporate pe...

Ngày tải lên: 06/01/2015, 19:48

... GUEST EDITORIAL Corporate governance, accountability and mechanisms of accountability: an overview Niamh M. Brennan University College Dublin, Ireland, and Jill Solomon University of Cardiff, Wales, ... the interests of management and shareholders, and with mechanisms of accountability such as audit committees, internal audit and risk management as assur...

Ngày tải lên: 06/01/2015, 19:49