a very popular compensation plan and corporate governance metric

Tài liệu Transparency, Financial Accounting Information, and Corporate Governance ppt

Tài liệu Transparency, Financial Accounting Information, and Corporate Governance ppt

Ngày tải lên : 17/02/2014, 09:20
... Research (1995), and appear in the table 76 Transparency, Financial Accounting Information Variables Used to Measure Corporate Transparency and Data Sourcesa Corporate reportingb Financial accounting ... 1) corporate reporting (voluntary and mandatory), 2) information dissemination via the media and Internet channels, and 3) private information acquisition and communication by financial analysts, ... variables that can support a wide range of enforceable contractual arrangements and that form a basis for outsiders to monitor and discipline the actions and statements of insiders.3 A fundamental...
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incomplete contracts and corporate governance theory and evidence---case studies on chinese banking and u.s. franchising

incomplete contracts and corporate governance theory and evidence---case studies on chinese banking and u.s. franchising

Ngày tải lên : 03/06/2014, 02:02
... Association IFAEF: International Franchise Association Educational Foundation USDOC: United States Department of Commerce BID: Branding-inherent Demand SAR: Spatial Autoregressive SMA: Spatial ... until fairly recently, was not a topic that attracted enough attention from both academic and industrial applications However, recent events, such as the Enron scandal and other corporate governance ... spot assets Two cases are studied here: Chinese banking and U.S franchising Partly due to the Asian financial crisis, the corporate governance in this area’s financial sector has received most attention...
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Faculty of Commerce and Economics School of Banking and Finance MFINS6210 TAKEOVERS, RESTRUCTURING AND CORPORATE GOVERNANCE potx

Faculty of Commerce and Economics School of Banking and Finance MFINS6210 TAKEOVERS, RESTRUCTURING AND CORPORATE GOVERNANCE potx

Ngày tải lên : 20/06/2014, 14:20
... Journal of Financial and Quantitative Analysis, The Journal of Banking and Finance, the Pacific Basin Finance Journal, the Australian Journal of Management, the Journal of Futures Markets and ... international conferences, including the American Finance Association, the European Finance Association, the European Financial Management Association and the Australian Banking and Finance Conference ... manipulate large datasets, develop econometric models and test hypotheses and theories using financial statement and market-based data; Have developed sound critical and analytical skills, be able to...
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góis - 2009 - financial reporting quality and corporate governance in portugues

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

Ngày tải lên : 02/01/2015, 17:33
... BOONE, Audra L.; Laura Casares Field; Jonathan M Karpoff e Charu G Raheja (2006): "The determinants of corporate board size and composition: An empirical analysis", AFA 2005 Philadelphia Meetings, ... Journal of Banking and Finance, Vol 24, pp 1959-1995 ROMANO, Roberta (1996): Corporate law and corporate governance , Industrial and Corporate Change, Vol 5, pp 277-339 SHIVDASANI, Anil e David ... Meetings, March, Available at SSRN: http://ssrn.com/abstract=605762 BOWEN, Robert M.; Shivaram Rajgopal e Mohan Venkatachalam (2005): "Accounting discretion, corporate governance and firm performance",...
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xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee

xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee

Ngày tải lên : 02/01/2015, 17:34
... discretionary current accruals as the dependent variable and overall company and total board characteristic variables as the independent variables CEO duality is unrelated to discretionary current accruals ... How widespread is the earnings management problem? In an article in Fortune magazine, Loomis (1999) argues that earnings management is rampant and that CEOs view earnings management as a tool to ... and Engel, 1996; Liu et al., 1998) Still others (Magnan et al., 1999; Makar and Alan, 1998; Key, 1997; Hall and Stammerjohn, 1997; Mensah et al., 1994; Jones, 1991; Lim and Matolosy, 1999) have...
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[cg-cf] williamson - 2012 - corporare finance and corporate governance

[cg-cf] williamson - 2012 - corporare finance and corporate governance

Ngày tải lên : 06/01/2015, 19:47
... by Williamson [55, 56, 58] and by Klein, Crawford ,and Alchian [38] The appearanceof the "classic capitalist firm" and its financing was explicated by Alchian and Demsetz [12] and Jensen and Meckling ... THE JOURNAL OF FINANCE * VOL XLIII, NO * JULY 1988 Corporate Finance and Corporate Governance OLIVER E WILLIAMSON* ABSTRACT A combined treatment of corporate finance and corporate governance is ... Remarks The transaction-cost approach to economic organization focuses on the governance needs of exchange relations Governance structures that mitigate hazards and facilitate adaptation plainly...
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góis - 2006 - financial reporting quality and corporate governance - the portuguese companies

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

Ngày tải lên : 06/01/2015, 19:49
... BOONE, Audra L.; Laura Casares Field; Jonathan M Karpoff e Charu G Raheja (2006): "The determinants of corporate board size and composition: An empirical analysis", AFA 2005 Philadelphia Meetings, ... Journal of Banking and Finance, Vol 24, pp 1959-1995 ROMANO, Roberta (1996): Corporate law and corporate governance , Industrial and Corporate Change, Vol 5, pp 277-339 SHIVDASANI, Anil e David ... the company, and with the fact that the board members classified as external are in a dominant position and with the nomination of an external CEO According Francis, Khurana and Pereira (2003)...
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FM11 Ch 15 Corporate Valuation, Value-Based Management, and Corporate Governance

FM11 Ch 15 Corporate Valuation, Value-Based Management, and Corporate Governance

Ngày tải lên : 06/04/2015, 19:41
... 15 - Corporate Valuation: List the two types of assets that a company owns  Assets-in-place  Financial, or nonoperating, assets 15 - Assets-in-Place  Assets-in-place are tangible, such as buildings, ... usually is very close to figure that is reported on balance sheets 15 - Total Corporate Value  Total corporate value is sum of: Value of operations Value of nonoperating assets 15 - Claims ... per share = $376.94 /10 = $37.69 15 - 25 Value-Based Management (VBM)  VBM is the systematic application of the corporate valuation model to all corporate decisions and strategic initiatives...
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Essays on law and corporate governance

Essays on law and corporate governance

Ngày tải lên : 12/09/2015, 10:54
... essays that intend to fill this lacuna in corporate governance literature Each essay constitutes a separate chapter and touches on Chapter various aspects of how law impacts corporate governance ... There are generally four legal models generally advocated in the countries with the Anglo-Saxon legal system such as America, United Kingdom, Australia and Canada They are managerialism or management- ... As Hansmann and Kraakman (2001) and other contractarians admit, the stakeholder or communitarian model that has been developing for the past decade provides a normatively attractive alternative...
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Earnings management and corporate governance in the UK the role of the board of directors and audit committee

Earnings management and corporate governance in the UK the role of the board of directors and audit committee

Ngày tải lên : 05/10/2015, 19:01
... emerges and this is known as “earnings management” [Healy and Wahlen (1999)] Earnings manipulation has drawn the serious attention of regulators, the financial press and academic research For example, ... and Corporate Governance in the UK Accounting academics have relatively more diverse perceptions of earnings management than practitioners and regulators Some academics argue that earnings management ... et al (2000), and Peasnell et al (2005) Song and Windram (2004) find some links between the board and audit characteristics and violations of accounting standards, by using a sample of companies...
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corporate governance, voluntary disclosure and financial performance - ban empirical analysis of saudi listed firms using a mixed-methods research design

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

Ngày tải lên : 22/12/2014, 22:03
... previous Saudi studies use either a quantitative approach (e.g., Alsaeed, 2006; Al-Abbas, 2009; Al-Moataz and Lakhal, 2012) or a qualitative approach (e.g., Al-Matari et al., 2012; Alshehri and Solomon, ... Capital Market Authority (CMA) in 2003 was a great step forward and by far the most important external corporate governance reform in Saudi Arabia (Hussainey and Al-Nodel, 2008; Al-Matari et al., ... equity market in Saudi Arabia At that time, the stock market and regulations were weak, and thus unable to protect and attract shareholders and investors (Hussainey and Al-Nodel, 2008; Al-Nodel and...
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balasubramanian et al - 2010 - the relation between firm-level corporate governance and market value - a case in idian [icgi]

balasubramanian et al - 2010 - the relation between firm-level corporate governance and market value - a case in idian [icgi]

Ngày tải lên : 02/01/2015, 17:33
... 591–623 Dharmapala, Dhammika, Khanna, Vikramaditya, 2009 Corporate Governance, Enforcement, and Firm Value: Evidence from India http://ssrn.com/abstract=1105732 340 N Balasubramanian et al / Emerging ... Finance 33, 254–262 Patel, Sandeep A. , Balic, Amra, Bwakira, Liliane, 2002 Measuring Transparency and Disclosure at Firm Level in Emerging Markets Working paper Standard & Poor's Sarkar, Subrata, ... Virginia Beach for helpful comments and suggestions and Sheena Paul, Andrew Schwaitzberg, and Mandy Tham for excellent research assistance We thank Pedro Matos and Miguel Ferreira for sharing...
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[cgs-iss] epps and cereola - 2008 - do institutional shareholder services (iss) corporate governance ratings reflect a company

[cgs-iss] epps and cereola - 2008 - do institutional shareholder services (iss) corporate governance ratings reflect a company

Ngày tải lên : 06/01/2015, 19:47
... the corporate governance rating metrics as indicators of corporate governance, we use the actual aggregate corporate governance score obtained by the firm as our indicator of corporate governance ... publicly available sources, Compustat, EDGAR and Standard and Poor’s All corporate governance data ratings are obtained from institutional shareholder services Acknowledgements The authors acknowledge ... U.S corporate governance system Additionally, Core et al (1999) indicate that firms with weaker governance structures have greater agency problems Corporate governance issues arise in an organization...
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lei - determinants of cg and the link between cg and performance - evidence from the uk using a corporate governance scorecard

lei - determinants of cg and the link between cg and performance - evidence from the uk using a corporate governance scorecard

Ngày tải lên : 06/01/2015, 19:48
... 70.00 69.00 69.00 69.00 69.00 n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a n .a 82.00 81.00 77.00 73.00 73.00 ... et al (2003), Marry and Stangeland (2003), Klapper and Love (2004), and Bauer et al (2003) examine the impact of the governance standards on firm performance approximated by profitability ratios ... generally find a positive relationship between governance standards and firm value Baure et al (2003) and other studies are based on ratings of one or two years only, assuming that governance ratings...
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claessens and fan - 2002 - corporate governance in asia - a survey

claessens and fan - 2002 - corporate governance in asia - a survey

Ngày tải lên : 06/01/2015, 19:49
... Tachibanaki (eds), Banking, Capital Markets and Corporate Governance Basingstoke: Palgrave Harris, M., and A Raviv (1988), `Corporate Governance: Voting Rights and Majority Rules', Journal of Financial ... lack transparency and that adopting International Accounting Standards alone does not ensure high transparency Does corporate transparency matter to stock return and trading activity in the market? ... P A. , J L Ishii and A Metrick (2001), `Corporate Governance and Equity Prices', Working Paper, Harvard Business School, Harvard University and University of Pennsylvania Hanazaki, M., and A Horiuchi...
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shleifer and vishny - 1997 - a survey of corporate governance

shleifer and vishny - 1997 - a survey of corporate governance

Ngày tải lên : 06/01/2015, 19:50
... performance of German companies in their 1974 sample, and that both bank and nonbank block holders improve performance in a 1985 sample For Japan, Kaplan and Minton (1994) and Kang and Shivdasani (1995) ... that not rely on governance proper: the idea that firms and managers have reputations and the idea that investors are gullible and get taken Both of these approaches have A Survey of Corporate ... However, a true performance disaster is required before boards actually act (Warner, Watts, and Wruck (1988)) The evidence on Japan and Germany (Kaplan (199 4a, b)) similarly indicates that boards are...
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