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Hora, Michal; Chyzevska, Ludmila - In: European Financial and Accounting Journal 8 (2013) 1, pp. 7-17

The aim of the paper is to evaluate the regulation and organization of accounting in Ukraine under the changes in the … national economic system development and impact of IFRS implementation. The system of legal regulation of accounting in Ukraine … Chart of Accounts is evidence of the continental accounting model in Ukraine. The accounting standards provide freedom of …

Persistent link: https://www.econbiz.de/10010512913

Does independent directors' monitoring affect reputation? Evidence from the stock and labor markets

Du, Jun; Hou, Qingchuan; Tang, Xuesong; Yao, Yiwei - In: China Journal of Accounting Research 11 (2018) 2, pp. 91-127

Using novel data on independent directors' opinions in China, we investigate the stock and labor market effects prompted by independent directors publicly saying "no" to major board decisions. We find that the market reacts negatively to modified director opinions, but positively to firms...

Persistent link: https://www.econbiz.de/10012621000