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committee effectiveness based on four prime components underlying its effectiveness (i.e., independence; financial expertise …
Persistent link: https://www.econbiz.de/10009434889
This paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big … characteristics examined. We find significant positive relations between audit fees and board independence, diligence, and expertise …
Persistent link: https://www.econbiz.de/10009459080
The link between low levels of central bank independence (CBI) and high levels of inflation has long been established …
Persistent link: https://www.econbiz.de/10009474984
was handed over to the European Central Bank. A voluntary rejection of monetary national independence and transition to …
Persistent link: https://www.econbiz.de/10009478178
Bei b?rsennotierten Aktiengesellschaften ist im Rahmen der Abschlusspr?fung die Erf?llung der Vorstandsverpflichtung nach ? 91 Abs. 2 AktG zu beurteilen. Der Anwendungsbereich der Vorstandsverpflichtung in ? 91 Abs. 2 AktG umfasst nicht nur das Risikofr?herkennungssystem, sondern erstreckt sich...
Persistent link: https://www.econbiz.de/10009481005
test these assumptions. In a recent paper, Wilson (2003) investigates a number of independence tests and finds that they … for linear independence (uncorrelation), and use a Monte Carlo experiment to show that it has good size and power … as heteroscedasticity, so that the test can be used to test for (full) independence when the efficiency distribution has …
Persistent link: https://www.econbiz.de/10009448574
authorities contributes to the Committee’s review of the “measures needed to strengthen the impartiality and independence of … independent authorities and regulatory agencies”. He first reviews the arguments warranting the independence of economic … authorities and supervisors. He then goes on to address the features that conform an institution’s formal independence, detailing …
Persistent link: https://www.econbiz.de/10012525507
contributes to the Committee’s review of the “measures needed to strengthen the impartiality and independence of independent … authorities and regulatory agencies”. He first reviews the arguments warranting the independence of economic authorities and … supervisors. He then goes on to address the features that conform an institution’s formal independence, detailing their specific …
Persistent link: https://www.econbiz.de/10012525707