Different ETS allowance distribution method may vary the effeteness of the ETS on the regulated firm’s performance. This paper uses the Propensity Score Matching Difference-in-Differences method found that the China ETS could increase its regulated firm competitiveness from different aspects....

There is a debate on whether executive pay reflects rent extraction due to "managerial power" or is the result of arms-length bargaining in a principal-agent framework. In this paper we offer a test of the managerial power hypothesis by empirically examining the CEO compensation of U.S. public...

We explore the landscape of public company auditing around the introduction of the Securities and Exchange Commission (SEC) in 1934. Using a broad sample of historical annual reports spanning several decades, we document that most public companies obtained audits even before the SEC’s audit...

This study aims to examine the effect of good corporate governance and corporate social responsibility on firm value on banking subsector companies listed on the Indonesia Stock Exchange for the 2018-2019 period. In this study, good corporate governance is measured using composite value of self...

The purpose of this paper is to propose a new integrated model that combines the concepts of risk and CEO competence. Risk is the deviation of the result caused by the different effects. Putting risk into the real capital market due to information asymmetry and imperfect capital market,...

This paper investigates the determinants of dividend decisions of the firms listed in BSE100 index. The impact of fundamental variables like profitability, size, risk, growth and liquidity on dividend payout is examined. Statistical techniques of correlation and regression have been used to...

Investment and financing are crucial for the healthy development of modern enterprises. A series of recent studies have examined various influential factors of financial constraints of enterprises, but few researchers have incorporated the influential factors simultaneously. This study...

In the UK Listing Review it is suggested that the London Stock Exchange should allow companies with dual class share (DCS) structures with differentiated voting rights to list on the Premium segment. In this paper, we discuss this proposal. First, we present an overview of the DCS-debate...

This paper attempts to investigate the effects of the internal corporate governance mechanisms represented in (the size of the board of directors, CEO duality, the administrative ownership, and the ownership of Block Shareholders Ownership) on the profitability of the companies listed on the...