kla and omri - 2011 - corporate governance and financial reporting quality - the case of tunisian firms

... equations of loan-growth of the bank that issue the instrument, the performance of the loan portfolio of that bank and the rating of the instrument issued by that bank: Loan growth i,j,t = ... structure and lending at banks. Journal of Banking and Finance 28, 19-43. Coleman, M., LaCour-Little, M., Vande, K.D., 2009. Subprime lending and the ho...

Ngày tải lên: 22/03/2014, 20:20

... VNUJournal of Science,Econom ics and Business27,No.5E (2011) 12‐19 12 Corporate governance and its impact on the performance of firms in emerging countries: The evidence from Vietnam Dr. Nguyen ... 13 of the stock market and a transparent economy in Vietnam. In the light of the both domestic and international attention paid to...

Ngày tải lên: 02/01/2015, 17:33

... 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

... her audit firm. The objective of this research is to study the different types of auditor’s report and audit rotation over the period of ten years (2003 - 2012). The rotation of audit is either ... (mandatory rotation of audit partner and voluntary rotation of audit firm) for the period of ten years; 4. To exam ine the assoc...

Ngày tải lên: 06/01/2015, 19:44

... 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

... VNUJournal of Science,Econom ics and Business27,No.5E (2011) 12‐19 12 Corporate governance and its impact on the performance of firms in emerging countries: The evidence from Vietnam Dr. Nguyen ... 13 of the stock market and a transparent economy in Vietnam. In the light of the both domestic and international attention paid to...

Ngày tải lên: 06/01/2015, 19:47

... overall financial reporting disclosures index. The weak form of corporate governance in Bangladesh allows the researchers to (1) overview corporate financial reporting practices by non -financial ... 1994). Recent empirical works on the association between traditional financial reporting disclosures and corporate governance Chen and Jaggi (2000) and Eng a...

Ngày tải lên: 06/01/2015, 19:47

... committee and in every report. Knowledge and expertise The other important area in the analysis of the corporate governance s role in determining the quality of the financial reporting is the knowledge ... the evaluation of these two factors. The first section of this paper will deal with the literature review of the practices and the scholarly and pra...

Ngày tải lên: 06/01/2015, 19:47

... 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

...  The relationship between corporate governance and company performance. 1.2 Research Problem  The onslaught of corporate scandals has compelled the world to recognise and acknowledge the ... The relationship between corporate governance and company performance MBA 2010/ 11 Student Name: Anusha Rambajan Student Number: 99116317 A re...

Ngày tải lên: 06/01/2015, 19:48

... 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

... 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

... 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

... 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