eng and mak - 2003 - corporate governance and voluntary disclosure

... and manag- ers and detailed case studies of 14 enterprises in the towns of Jinhua in Zhejiang province and Zhucheng in Shandong province; interviews with enterprise and government officials in ... in Beijing, Chongqing, Chengdu in Sichuan province, Shunde in Guangdong province, and other localities; and findings from surveys and research conducted by Chinese acad...

Ngày tải lên: 09/12/2013, 17:22

... 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

... FINANCIAL REGULATION AND CORPORATE GOVERNANCE: THE STATUTORY AND REGULATORY REGIME A. Corporate Governance and Company Law – Recent Developments The Combined Code of Corporate Governance ... international standards of corporate governance as they relate to banking and financial firms. This involves a general discussion of the international norms of corporate...

Ngày tải lên: 15/03/2014, 10:20

... 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 ... term, a, from this regression. accounting scandals 403 VIII. Summary and Conclusions Following accounting scandals at prominent companie...

Ngày tải lên: 15/03/2014, 22:20

... 113 Ev 119 8 Banking Crisis: reforming corporate governance and pay in the City 2 Remuneration in the banking sector Introduction 6. The banking crisis has propelled the issue of remuneration ... 13 Q 1949 14 Lloyds Banking Group, Annual Report 2008, p 86 Banking Crisis: reforming corporate governance and pay in the City 7 b...

Ngày tải lên: 19/03/2014, 11:20

... influence of political and physical distance on the geographic expansion of savings banks This figure shows the main patterns of savings banks geographic expansion. Savings banks are classified ... 1988. Savings and loans ownership structure and expense-preference. Journal of Banking and Finance 12, 419-437. Alessandrini, P., Presbitero, A., Zazzaro, A., 2007. Banks, distanc...

Ngày tải lên: 29/03/2014, 08:20

... the Journal of Corporate Finance and the Journal of Banking and Finance. Terry Walter Terry Walter is a Professor of Finance and Head of School in the School of Banking and Finance at the ... Restructuring & Corporate Governance Page- 1 Faculty of Commerce and Economics School of Banking and Finance MF...

Ngày tải lên: 20/06/2014, 14:20

... of the market value of assets to the book value of assets: the market value is calculated as the sum of the book value of assets and the market value of common stock less the book value of common ... the methods of Fama and MacBeth [1973], we estimate annual cross sections of (2) with statistical signi - cance assessed within each year (by cross-sectional standard er- rors) and acros...

Ngày tải lên: 02/01/2015, 17:33

... earlier Dal- ton et al. (1998) meta-analysis, this analysis in- cluded both accounting and market-based mea- sures of financial performance. Another instructive stream of research, also dominated ... Vishny. 1997). Two meta-analyses provide some context and illustrate the general state of corporate gover- nance research relying on agency theory (Dalton et al 2003; Dalt...

Ngày tải lên: 02/01/2015, 17:34

... 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

... of the market value of assets to the book value of assets: the market value is calculated as the sum of the book value of assets and the market value of common stock less the book value of common ... the methods of Fama and MacBeth [1973], we estimate annual cross sections of (2) with statistical signi - cance assessed within each year (by cross-sectional standard er- rors) and acros...

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

... control by the blockholders affects the quality of financial reporting. H 3: The control by the families affects the quality of financial reporting. H 4: The control by the State and the financial ... the effect of the governance mechanisms on the financial reporting quality for a sample of Tunisian firms. Specifically, we focus on the...

Ngày tải lên: 06/01/2015, 19:49

... 20433 Fax: (202) 52 2-2 422 Corporate Governance and Development — An Update Stijn Claessens and Burcin Yurtoglu Global Corporate Governance Forum Focus 10 FOCUS 10 Corporate Governance and Development An ... Corporate Governance and Development An Update viii This paper reviews the relationships between corporate governance and economic development...

Ngày tải lên: 06/01/2015, 19:49

... Book Reviews Corporate Governance and Accountability Jill Solomon and Aris Solomon, Wiley, 2004. 303 pages, ISBN 0-4 7 0-8 436 5-9 , £24.95 Corporate governance is one of the most rapidly expanding topics ... the area. Corporate Governance and Accountability by Jill Solomon and Aris Solomon is one of a number of texts which have been released in recen...

Ngày tải lên: 06/01/2015, 19:49