pari chalaki - 2012 - corporate governance attributes and financial reporting quality - empirical evidence from iran

The effect of economic and accounting variables on capital structure empirical evidence from iranian companies

... internal structure and the impact of internal factors of the company and they are based on assumption of stability of economic factors and variables (Bokpin, 2009). In general, all of these theories ... accounting variables and capital structure. Keywords: Capital Structure, Microeconomic Variables, Accounting Variables, Multivariate Regression 1. Introduction One of the main concerns of companies ... regression equation is used and this research is contributed to the knowledge of this issue by using the new method and using accounting variables and macroeconomic variables at the same time and the...

An empirical analysis of the relationship between audit committee multiple directorships and financial reporting quality

... 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 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...

Comparison of cosmetic earnings management for the developed markets and emerging markets some empirical evidence from the united states and taiwan

... Cramer's V of the seconddigit in the United States (0.0079). Overall, the degree of deviation in Taiwan is larger than the degree of deviation in the United States. The results reject the hypothesis ... 1990 to 2011. The empirical results show that, regardless of developed markets and emerging markets, the phenomenon of cosmetic earnings management exists. In contrast to developed markets, corporate ... developed markets is weaker than that of emerging markets. Formally, our ﬁrst hypothesis is stated as follows: (in the null form)H1. The degree of earnings management of publicly listed companies indeveloped...

MONETARY AND FINANCIAL THINKING IN EUROPE EVIDENCE FROM FOUR DECADES OF SUERF

... picture of the way in which monetary and financial thinking has penetrated the coreactivity of SUERF in the four decades since its constitution, and will be usefulas a source of inspiration for ... policy, and trends in banking and financial markets in Europe. This was, and remains, the central mission of SUERF. The Missionis to offer a forum for high-quality and informed analyses of key ... in all aspects of European and international finance with many changes in both theinternational and domestic architecture and monetary regimes. The “business of banking”, and the operation of...

corporate governance, voluntary disclosure and financial performance - ban empirical analysis of saudi listed firms using a mixed-methods research design

... 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 Arabia1 (Haniffa and ... Glasgow Theses Service http://theses.gla.ac.uk/ theses@gla.ac.uk Albassam, Waleed (2014) Corporate governance, voluntary disclosure and financial performance: ban empirical analysis...

góis - 2009 - financial reporting quality and corporate governance in portugues

... 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 systems. On the one hand the financial ... 1,81*BOARDSIZE -0 ,015 -0 ,5680,0731,57 -0 ,023 -0 ,83INDBOARD0,000 -0 ,1990,0001,440,000 -0 ,07BOARDCHAN 0,000 0,400 0,000 -1 ,63 0,000 -0 ,31CEO -0 ,019 -1 ,612 0,0361,85 *-0 ,023 -1 ,96* R212,10...

al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]

... Do audit tenure and ﬁrm size contribute to audit quality? Empirical evidence from Jordan Ali Abedalqader Al- Thuneibat Department of Accounting, Faculty of Business,University of Jordan, ... CapitalTotal Assetsỵ 1:4*Retained EarningsTotal Assetsỵ 3:3*Earnings before Interest and TaxesTotal Assetsỵ 0:6*Market Value of EquityBook Value of Total Debtỵ 1:0*SalesTotal Assets4. ... of the auditor-client engagement,would determine if big auditors deliver improved audit quality when compared withnon-big auditors, and would prove whether the length of the auditor-client...

18
1,485
0

[cg-fiq] fathi - 2013 - corporate governance system and quality of financial information in french

... between the corporate governance system and the quality of financial reporting. 2.1. Financial information Quality Several definitions of the financial information quality were provided by previous ... respecting the accounting standards. For Leung, Morris and Gray (2005), the presence of Big4 signal the quality of financial information disclosed by firms and the integrity of financial information. ... quality of governance depends largely on the information system of the company. Financial information must be reliable and able to provide excellent signal quality of corporate governance system. ...

[cg-frd] hasan et al - 2010 - corporate governance and financial reporting disclosures - bangladesh perspective

... 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 and Mark (2003). Chen and Jaggi (2000) ... and 52 percent of respondents identify that improving financial reporting quality is a governance priority for policymakers. Good governance goes hand-in-hand with reduced risk of financial...

cohen et al - 2004 - the corporate governance mosaic and financial reporting quality

... 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 methods and not just their acceptability, the ... Journal of Accounting Literature (2004, pp. 8 7-1 52) 1 THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY INTRODUCTION One of the most important functions that corporate governance...

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

... 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 ,596 *** -0 ,136 -1 ,458 -0 ,135 -2 ,339**INDBOARD 0,000 0,430 -0 ,001 -1 ,931 ... between the economic performance and results shown in the financial reporting. Thus, the higher the accounting manipulation the lower the quality of the financial information presented by the company....

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

... 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 characteristics of the board of directors and the ownership ... quality of financial reporting. However, we discern that the presence of the blockholders, the families and the foreigners in the Tunisian firms reduces the information content of incomes and...

labelle et al - 2010 - ethics, diversity management, and financial reporting quality

... Ethics, Diversity Management, and Financial Reporting Quality Re´ al Labelle Rim Makni GargouriClaude FrancoeurABSTRACT. This article proposes and empirically testsa theoretical framework ... to33 9Ethics, Diversity Management and Financial Reporting Quality equity and equality in employment are an importantdimension of diversity. Armstrong et al. (2008) positthat diversity and employment equality ... Ethics, diversity management, and ﬁnancial reporting quality. 336 Re´ al Labelle et al. reﬂect a diversity of experience, gender, race, and age (TIAA-CREF, 1997). TIAA uses diversity as aninvestment...

pari chalaki - 2012 - corporate governance attributes and financial reporting quality - empirical evidence from iran

... 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 Introduction Financial reporting quality is a major ... between board size and financial reporting quality. Sub-hypothesis 2: there is a significant relationship between board independence and financial reporting quality. Sub-hypothesis 3: there...

alzoubi - 2012 - board characteristics and financial reporting quality among jordanian listed companies

... 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 expertise, board size and board meeting. ... which is board characteristics. To be more specific this paper intends to investigate the roles of the board of directors on EM among Jordanian listed companies. The study serves as a wake-up call...

Xem thêm

Từ khóa: corporate governance and enterprise reform in china corporate governance best practices 2012 wiley ifrs 2012 interpretation and application of international financial reporting standards pdf corporate governance best practices identifying attributes and relationships the corporate governance Báo cáo thực tập tại nhà thuốc tại Thành phố Hồ Chí Minh năm 2018 Biện pháp quản lý hoạt động dạy hát xoan trong trường trung học cơ sở huyện lâm thao, phú thọ Giáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôit Giáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôit ĐỒ ÁN NGHIÊN CỨU CÔNG NGHỆ KẾT NỐI VÔ TUYẾN CỰ LY XA, CÔNG SUẤT THẤP LPWAN NGHIÊN CỨU CÔNG NGHỆ KẾT NỐI VÔ TUYẾN CỰ LY XA, CÔNG SUẤT THẤP LPWAN SLIDE Quản lý hoạt động học tập của học sinh theo hướng phát triển kỹ năng học tập hợp tác tại các trường phổ thông dân tộc bán trú huyện ba chẽ, tỉnh quảng ninh Phát triển du lịch bền vững trên cơ sở bảo vệ môi trường tự nhiên vịnh hạ long Nghiên cứu khả năng đo năng lượng điện bằng hệ thu thập dữ liệu 16 kênh DEWE 5000 Tìm hiểu công cụ đánh giá hệ thống đảm bảo an toàn hệ thống thông tin Kiểm sát việc giải quyết tố giác, tin báo về tội phạm và kiến nghị khởi tố theo pháp luật tố tụng hình sự Việt Nam từ thực tiễn tỉnh Bình Định (Luận văn thạc sĩ)BT Tieng anh 6 UNIT 2 Tăng trưởng tín dụng hộ sản xuất nông nghiệp tại Ngân hàng Nông nghiệp và Phát triển nông thôn Việt Nam chi nhánh tỉnh Bắc Giang (Luận văn thạc sĩ)Tranh tụng tại phiên tòa hình sự sơ thẩm theo pháp luật tố tụng hình sự Việt Nam từ thực tiễn xét xử của các Tòa án quân sự Quân khu (Luận văn thạc sĩ)Giáo án Sinh học 11 bài 15: Tiêu hóa ở động vật chuong 1 tong quan quan tri rui ro Giáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vật Giáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vật Đổi mới quản lý tài chính trong hoạt động khoa học xã hội trường hợp viện hàn lâm khoa học xã hội việt nam MÔN TRUYỀN THÔNG MARKETING TÍCH HỢP