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management teams. …
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Mit der Weigerung, die Vergütung ihres Vorstandes einzeln offen zu legen, verstoßen vieler DAX-Unternehmen gegen eine Empfehlung des Deutschen Corporate Governance Kodex. Brigitte Zypries, Bundesjustizministerin, plädiert zwar für die Offenlegung der Vorstandsgehälter: "Damit Aktionäre ihr...
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management. It should be noted that share prices trigger increases in CEO remuneration only if the share price returns are higher …, the lack of blockholders gives management more …
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This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...
Persistent link: https://www.econbiz.de/10011650273
The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...
Persistent link: https://www.econbiz.de/10013204643
Die Strukturen der Unternehmensfinanzierung und -kontrolle haben sich weltweit grundlegend verändert, gekennzeichnet durch neue Kapitalmarktinstrumente, verstärktes Auftreten von Nichtbank-Finanzintermediären sowie zunehmende Arbeitsteilung zwischen den Marktteilnehmern. Der vorliegende...
Persistent link: https://www.econbiz.de/10010377873
shareholders is opposed to higher costs for obtaining information. This paper addresses the question of whether shareholders … negative overall market reaction, suggesting that shareholders view regulation less as an added value through increased … how shareholders respond to regulation. …
Persistent link: https://www.econbiz.de/10014528873
continuously monitor and improve the effectiveness of measures taken within the framework of governance and risk management. In … in order to optimally fulfill its mandate to the respective company management. As a result, a high-quality internal … management, uncovering accounting manipulation and, thus, avoiding accounting scandals. The decisive factor for positively …
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