Similar Search Results

Corporate gobernance and corporate ownership : the investment behaviour of japanese institutional investors

Altunbaş, Yener; Kara, Alper; Rixtel, Adrian van - 2007

Incluye bibliografía ; In this paper, we investigate the investment behaviour of institutional investors in terms of their shareholdings in 2,938 companies listed on the Tokyo and Osaka Stock Exchanges at the end of June 2002. By doing so, we provide one of the first detailed empirical analyses...

Persistent link: https://www.econbiz.de/10012529489

Cross-Listing, Close Bank-Firm Relationships and Ownership Structure: Empirical Evidence on Corporate Governance Mechanisms

Korczak, Adriana - 2006

does the corporate ownership structure affect the information content of accounting earnings?First, the thesis addresses … implication of managerial ownership and block holders on the information content of accounting earnings. The results demonstrate a …

Persistent link: https://www.econbiz.de/10009460742

Ownership, control and firm performance in Europe

Tong, Guanqun - 2010

accounting rates of return four years ago could result in lower current ownership concentration, while higher last year’s Tobin …

Persistent link: https://www.econbiz.de/10009461307

Ownership concentration & firm performance: Evidence from an emerging market

Grosfeld, Irena - 2006

The initial view of the advantages of ownership concentration in joint stock companies was determined by the concern about the opportunistic managerial behavior. The growing importance of knowledge and human capital in the operation of firms shifts the focus of concern: excessive ownership...

Persistent link: https://www.econbiz.de/10009476880

Independent Directors and the Propensity to Pay Dividends

Sharma, Vineeta - 2011

Using data from 944 public companies in 2006, I examine how a firm''s propensity to pay dividends is related to (i) board independence and (ii) independent directors'' tenure, number of board seats (busy) and equity incentive compensation. After controlling for the effects of traditional...

Persistent link: https://www.econbiz.de/10009459047

Changes in Internal Auditing During the Time of the Major US Accounting Scandals

Carcello, Joseph V.; Hermanson, Dana R.; Raghunandan, K. - 2005

We examine changes in internal auditing during the time of the Enron and WorldCom disasters and the related legislative and media focus on internal control and corporate governance. Data gathered from 271 mid-sized US public companies reveal that internal audit budgets, staffing levels, meetings...

Persistent link: https://www.econbiz.de/10009459081

Client Importance and Earnings Management: The Moderating Role of Audit Committees

Sharma, Vineeta D.; Sharma, Divesh S.; … - 2011

This study provides empirical evidence on how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. We employ city office-level client importance fee-based measures, both performance-adjusted discretionary total...

Persistent link: https://www.econbiz.de/10009459106

Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions

Carcello, Joseph V.; Hermanson, Dana R.; Ye, Zhongxia Shelly - 2011

Over the past two decades, the corporate governance literature in accounting and auditing has grown rapidly. To better …

Persistent link: https://www.econbiz.de/10009459107

Enterprise Risk Management: An Empirical Analysis of Factors Associated with the Extent of Implementation

Beasley, Mark S.; Clune, Richard; Hermanson, Dana - 2005

Enterprise risk management (ERM) has emerged as a new paradigm for managing the portfolio of risks that face organizations, and policy makers continue to focus on mechanisms to improve corporate governance and risk management. Despite these developments, there is little research on factors...

Persistent link: https://www.econbiz.de/10009459108

Labor market consequences of accounting fraud

Hoi, Chun-Keung; Robin, Ashok - 2010

market penalties upon revelation of accounting fraud? Are all executivedirectors treated by markets as a homogenous group? Or … thelikelihood that incumbent directors leave the accused firm’s board upon accounting fraud revelation.The likelihood of losing at ….Moreover, all executives, top or otherwise, appear to face similar tough penalties.Research limitation/implications – Accounting …

Persistent link: https://www.econbiz.de/10009459210