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Israel; Detailed Assessment of IOSCO Objectives and Principles of Securities Regulation
International Monetary Fund (IMF); International … - 2012
Israel’s compliance with International Organization of Securities Commissions’ objectives and Principles of Securities Regulation has been assessed. The regulatory regime is well developed and in most respects is comparable with that of major jurisdictions. For the most part, it is...
Persistent link: https://www.econbiz.de/10011242660
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People’s Republic of China; Detailed Assessment Report: IOSCO Objectives and Principles of Securities Regulation
International Monetary Fund (IMF); International … - 2012
This paper discusses a detailed assessment report on the observance of China’s compliance with the International Organization of Securities Commission's objectives and principles of securities regulation. The reform of nontradable shares introduced a market-based pricing system for...
Persistent link: https://www.econbiz.de/10011242961
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Is Corporate Governance Related to the Conservatism in Management Earnings Forecasts?
Huang, Hsu-Huei; Chan, Min-Lee; Chang, Chih-Hsiang; … - In: Emerging Markets Finance and Trade 48 (2012) 7, pp. 105-121
argue that the corporate governance mechanism will also affect the conservatism in management earnings forecasts. This study …
Persistent link: https://www.econbiz.de/10010612784
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Corporate ownership structure and its impacts on firms' innovation level: Tunisian cases
Chouaibi, Jamel - In: International Journal of Accounting, Auditing and … 9 (2013) 1, pp. 58-74
This article tests the impact of firms' ownership structure on their innovation level. The theoretical framework of this research is based on the major contributions provided by a cognitive approach of corporate governance. Noteworthy, this study analyses empirical data related to a sample...
Persistent link: https://www.econbiz.de/10010670418
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Spain; The Reform of Spanish Savings Banks Technical Notes
International Monetary Fund (IMF); International … - 2012
This technical note assesses the reform of Spanish savings banks (SSBs). It provides a brief overview of the SSB institutional framework before the reform, and describes the main factors that led to the financial distress, albeit uneven, of the SSB sector. The note outlines major regulatory and...
Persistent link: https://www.econbiz.de/10011244106
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The impact of dominant ownership: the case of Anglo-American firms
Muller-Kahle, Maureen - In: Journal of Management and Governance 19 (2015) 1, pp. 71-89
Ownership has been identified as a key mechanism in corporate governance. Agency theory suggests that high levels of ownership provide increased incentive for shareholders to monitor firm management which should lead to better firm performance. However, not every shareholder may have the same...
Persistent link: https://www.econbiz.de/10011155164
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CORPORATE GOVERNANCE: CHALLENGES FOR LATIN AMERICA
LEFORT, FERNANDO; WALKER, EDUARDO - In: Abante 2 (2000) 2, pp. 99-111
Corporate Governance relates to mechanisms through which providers of resources to the firm get their share of resources in return. Adequate governance practices help develop capital markets and assist market forces in attaining efficient contracts. Convincing evidence exists that well developed...
Persistent link: https://www.econbiz.de/10005813742
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Propensity and comprehensiveness of corporate internet reporting in Egypt: Do board composition and ownership structure matter?
Samaha, Khaled; Dahawy, Khaled; Abdel-Meguid, Ahmed; … - In: International Journal of Accounting and Information … 20 (2012), pp. 142-170
Purpose – The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate internet reporting (CIR) practices. Design/methodology/approach – This study uses archival...
Persistent link: https://www.econbiz.de/10010610612
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Criminal convictions and risk taking
Amir, Eli; Kallunki, Juha-Pekka; Nilsson, Henrik - In: Australian Journal of Management 39 (2014) 4, pp. 497-523
An analysis of a proprietary dataset reveals that non-trivial proportions of directors, Chief Executive Officers (CEOs) and Chief Financial Officers in Swedish listed companies have been convicted or suspected of crimes. Based on prior literature, we argue that directors and senior executives...
Persistent link: https://www.econbiz.de/10010962102
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The Role of Accounting Conservatism in a well-functioning Corporate Governance System
Narayanan, Supreena; Burkart, Mike - Volkswirtschaftliche Fakultät, … - 2005
with understanding the concept of accounting conservatism. In the second section we analyzed the Relevance of Accounting … conclusion of our research efforts. From this study, we conclude that there are several reasons to use accounting conservatism in … value of β3 in Table 1 indicates that there is a positive significant level of conservatism in accounting practices followed …
Persistent link: https://www.econbiz.de/10005837330