góis - 2006 - financial reporting quality and corporate governance - the portuguese companies

... Determines Corporate Transparency?” Unpublished paper, University of Chicago. Bushman, R., and A. Smith. 2001. Financial Accounting Information and Corporate Governance. ” Journal of Accounting and ... publicly reported financial accounting information. Financial accounting information is the product of corporate accounting and external reporting systems that...

Ngày tải lên: 17/02/2014, 09:20

... contradict the interests of the banks, who were interested in reducing their links anyways. 7 CHANGES IN GERMANY’S BANK-BASED FINANCIAL SYSTEM: IMPLICATIONS FOR CORPORATE GOVERNANCE ... pension reform on the German financial system to date has thus been quite limited. 3.4 Reform of Corporate Governance Corporate governance reform in Germany...

Ngày tải lên: 06/03/2014, 10:20

... Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without ... permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further repr...

Ngày tải lên: 03/06/2014, 00:50

... functions of corporate governance is to ensure the quality of the financial reporting process. According Sloan (2001) the financial information is the first source of independent and true, communication ... the financial reporting as the main attraction to management influence. The paper of Bushman and Smith (2001) refers to the dual role of financial accounting sys...

Ngày tải lên: 02/01/2015, 17:33

... Earnings management and corporate governance: the role of the board and the audit committee Biao Xie a , Wallace N. Davidson III a, * , Peter J. DaDalt b a Department of Finance, ... active and financially oriented board and audit committee may influence the level of earnings management, but the level of earnings management may influence...

Ngày tải lên: 02/01/2015, 17:34

... How does financial reporting quality relate to investment efficiency? Citation Biddle, Gary C., Gilles Hilary, and Rodrigo S. Verdi. How Does Financial Reporting Quality Relate to Investment ... firm-specific financial reporting quality (see Section 5.2). 3.1. Conditional relation between financial reporting quality and investment First, we tes...

Ngày tải lên: 02/01/2015, 17:34

... a financial expert. In their study, McDaniel et al. compared how financial experts may differ from financial literates in the evaluation of the quality of financial reporting items and whether ... reporting quality. ” For example, although, the BRC (1999) and Sarbanes-Oxley (2002) require auditors to discuss the quality of the financial reporting metho...

Ngày tải lên: 06/01/2015, 19:49

... 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 ... LEVERAGE -0 ,059 -3 ,465 *** -0 ,057 -2 ,002 ** -0 ,071 -4 ,066 *** GROWTH 0,018 1,646 0,079 3,887 *** 0,022 1,869 * BOARDSIZE -0 ,200 -3 ,59...

Ngày tải lên: 06/01/2015, 19:49

... 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

... Ethics, Diversity Management, and Financial Reporting Quality Re ´ al Labelle Rim Makni Gargouri Claude Francoeur ABSTRACT. This article proposes and empirically tests a theoretical framework ... to 33 9Ethics, Diversity Management and Financial Reporting Quality equity and equality in employment are an important dimension of diversity. Armstrong et al. (2...

Ngày tải lên: 06/01/2015, 19:49

... Journal of Business and Social Science Vol. 3 No. 15; August 2012 223 Corporate Governance Attributes and Financial Reporting Quality: Empirical Evidence from Iran Pari Chalaki Department ... size, firm size and firm age) and financial reporting quality. Keywords: Corporate governance attributes, financial reporting quality Intr...

Ngày tải lên: 06/01/2015, 19:49

... examines whether stronger corporate governance leads to higher quality financial reporting. We use a regression discontinuity method to analyze the effect on financial reporting quality of shareholder-sponsored ... on financial reporting quality of shareholder-sponsored governance proposals that pass or fail by a small margin of votes in annual meetings (i.e., close-...

Ngày tải lên: 06/01/2015, 19:49

... A-B-C-D-E-F A-20 – historical share prices D-E-F A-21 – current share price A-B-C-D-E-F A-22 – stock price performance in relation to stock market index D-F A-23 – sales of key products F A-24 ... page B-D-F B-3 – online investor information order service A-B-D-F B-4 – mailing list A-B-D-F B-5 – postal address to investor relations B-D-F B-6 – e-mail to investor relations A-B-C-D-F B-7 – ......

Ngày tải lên: 06/01/2015, 19:49

... Finance & Accounting ISSN 194 6-0 52X 2012, Vol. 4, No. 1 www.macrothink.org/ajfa 245 Board Characteristics and Financial Reporting Quality among Jordanian Listed Companies: Proposing Conceptual ... the management and boards in Jordan. To achieve this five board characteristics are proposed, namely, board independent, CEO duality, board financial ex...

Ngày tải lên: 06/01/2015, 19:49

... src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAA3YAAAQYCAIAAADNltx+AAAACXBIWXMAABYlAAAWJQFJUiTwAAAgAElEQVR42uzde3hU9YHw8ZlkEgZNIFlBEiUKq1kNchG34AJeamClxkIt2u1acVHR1RYsVhFopc+6j7gVRKkubNFdXYOGrVTxSlRUdFWgBYtF1KyiRoyaQKiEkDWTySTz/jFv5807CRhuGujn80c7+c2Zc4Y5+zz77e/cAvF4PAAAAAdOKPFfQhMAgAMiGAym+RUAADiwJCYAABITAACJCQCAxAQAAIkJAIDEBABAYgIAgMQEAEBiAgAgMaErisVifgQA+BqF/AQcoiKRSHV1dUVFxRtvvLFjx45I...

Ngày tải lên: 06/01/2015, 19:49