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We examine the political dynamics which led to the codification of the Principles and Standards for sound compensation practices at financial institutions at international (G 20) level and to their subsequent implementation on both sides of the Atlantic. We show that the regulation of bankers'...
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The chapter continues and advances our earlier research on ‘Board Models in Europe’.** We explore ‘The Structure of the Board of Directors’ with a view to the basic governance structure as provided by a board model vis-à-vis techniques of structuring the decision-making body, which can...
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This study aims to evaluate the usefulness and relevance of earnings disclosures, as the key determinant for stock price changes. The main objective is to examine whether earnings response coefficient (ERC) behavior could explain more fully the stock price changes, as to the reason why the stock...
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Most studies of forecast disclosure do not examine the information disclosed in forecasts, focusing instead on the … dichotomous decision to disclose/not disclose a forecast. More recent research has begun to examine the nature of the forecasts … disclosure decisions. This research examines forecast disclosure from the perspective of the detailed information reported in the …
Persistent link: https://www.econbiz.de/10013082724
The present study sheds light on the comparative experiences of the two countries originating from differing legal systems and describes how their codes and practices affect the publicly listed firms’ performance. It investigates the linkages between Research and Development (R&D)...
Persistent link: https://www.econbiz.de/10011878394