eng and mak - 2003 - corporate governance and voluntary disclosure

Tài liệu Corporate Governance and Enterprise Reform in China docx

... and manag-ers and detailed case studies of 14 enterprises in the towns of Jinhua in Zhejiang province and Zhucheng in Shandong province; interviewswith enterprise and government officials in ... in Beijing, Chongqing,Chengdu in Sichuan province, Shunde in Guangdong province, and other localities; and findings from surveys and research conducted byChinese academic and government institutions. ... and was hindered by the opposition of vestedchap2.p65 3/15/02, 4:03 PM11 Corporate Governance and Enterprise Reform in China Building the Institutionsof Modern MarketsWorld Bank and the International...

influence of corporate social responsibility disclosure on corporate governance and company performance

... implementation of social responsibility. How is the situation of implementing social responsibility of Vietnamese enterprises at present? Which are solutions to improve the social responsibility of ... advocacy and implementation of the provisions of the standard of social responsibility, especially for workers and consumers. However, due to lack of necessary legal basis, so that contribution is ... Question 7 -Description of Result The researcher asked respondents Corporate governance and Corporate social responsibility as coexisting components of the same continuum. ”. There are a lot of...

CORPORATE GOVERNANCE AND BANKING REGULATION pptx

... FINANCIAL REGULATION AND CORPORATE GOVERNANCE: THE STATUTORY AND REGULATORY REGIME A. Corporate Governance and Company Law – Recent Developments The Combined Code of Corporate Governance ... international standards of corporate governance as they relate to banking and financial firms. This involves a general discussion of the international norms of corporate governance for banking and financial ... for good corporate governance rests with boards of directors and senior management of banks,”53 its 1999 report on corporate governance suggested other ways to promote corporate governance, ...

CORPORATE GOVERNANCE AND ACCOUNTING SCANDALS* pot

... 0022-2186/2005/4802-0016$01.50 CORPORATE GOVERNANCE AND ACCOUNTING SCANDALS* ANUP AGRAWALUniversity of Alabama and SAHIBA CHADHAHSBC, New YorkAbstractThis paper empirically examines whether certain corporategovernancemechanismsare ... term, a, from this regression. accounting scandals 403VIII. Summary and ConclusionsFollowing accounting scandals at prominent companies such as Enron,Worldcom, and Tyco, there has been a sweeping ... Contemporary Accounting Research13 (1996): 1–36.DeFond, Mark L., and Jiambalvo, James J. “Incidence and Circumstancesof Accounting Errors.” Accounting Review 66 (1991): 643–55.Fama, Eugene F., and...

Banking Crisis: reforming corporate governance and pay in the City docx

... 113 Ev 119 8 Banking Crisis: reforming corporate governance and pay in the City 2 Remuneration in the banking sector Introduction 6. The banking crisis has propelled the issue of remuneration ... 13 Q 1949 14 Lloyds Banking Group, Annual Report 2008, p 86 Banking Crisis: reforming corporate governance and pay in the City 7 banks and Banking Crisis: dealing with the failure of UK banks. ... 126 Q 2792 Banking Crisis: reforming corporate governance and pay in the City 27 60. We note that some sections of the banking industry have adopted a proactive stance to reforming remuneration...

LIBERALIZATION, CORPORATE GOVERNANCE, AND SAVING BANKS pdf

... influence of political and physical distance on the geographic expansion of savings banks This figure shows the main patterns of savings banks geographic expansion. Savings banks are classified ... 1988. Savings and loans ownership structure and expense-preference. Journal of Banking and Finance 12, 419-437. Alessandrini, P., Presbitero, A., Zazzaro, A., 2007. Banks, distances and financing ... of savings banks and the biggest commercial banks in Spain This figure shows the time evolution of the discrepancy between the industry structure of the loans granted by the savings banks and...

Faculty of Commerce and Economics School of Banking and Finance MFINS6210 TAKEOVERS, RESTRUCTURING AND CORPORATE GOVERNANCE potx

... the Journal of Corporate Finance and the Journal of Banking and Finance. Terry Walter Terry Walter is a Professor of Finance and Head of School in the School of Banking and Finance at the ... Restructuring & Corporate Governance Page- 1 Faculty of Commerce and Economics School of Banking and Finance MFINS6210 TAKEOVERS, RESTRUCTURING AND CORPORATE GOVERNANCE ... Journal of Banking and Finance, the Pacific Basin Finance Journal, the Australian Journal of Management, the Journal of Futures Markets and the Journal of Accounting and Public Policy. Professor...

gompers et al - 2003 - corporate governance and equity prices [cgi-g-index]

... of the market value of assets to the book value of assets: the market value iscalculated as the sum of the book value of assets and the market value of common stock less the book valueof common ... the methods of Fama and MacBeth [1973],we estimate annual cross sections of (2) with statistical signi - cance assessed within each year (by cross-sectional standard er-rors) and across all ... purpose in corporate- governance studies since the work ofDemsetz and Lehn [1985] and Morck, Shleifer, and Vishny[1988]. We follow Kaplan and Zingales’ [1997] method for thecomputation of Q (details...

daily et al - 2003 - corporate governance decades of dialogue and data

... earlier Dal-ton et al. (1998) meta-analysis, this analysis in-cluded both accounting and market-based mea-sures of financial performance.Another instructive stream of research, alsodominated ... Vishny. 1997).Two meta-analyses provide some context and illustrate the general state of corporate gover-nance research relying on agency theory (Dalton et al 2003; Dalton et al. , 1998). While ... Review 2003. Vol. 28. No. 3, 37 1-3 82.INTRODUCTION TO SPECIAL TOPIC FORUM CORPORATE GOVERNANCE: DECADES OF DIALOGUE AND DATA CATHERINE M. DAILY DAN R. DALTONIndiana UniversityALBERT...

eng and mak - 2003 - corporate governance and voluntary disclosure

... analytical and empirical researchers in accounting. Analytical*Corresponding author. Tel.: + 1-9 1 8-5 9 4-8 287; fax: + 1-9 1 8-5 9 4-8 281.E-mail address: engli@okstate.edu (L.L. Eng) .027 8-4 254/03/$ - see ... directors. Voluntary disclosure is proxied by an ag-gregated disclosure score of non-mandatory strategic, non-ﬁnancial and ﬁnancial in-formation.Our results show that ownership structure and board ... sector-led committees to recommendimprovements in corporate governance, disclosure and accounting standards and companyregulation and regulatory framework. The recommendations of the Corporate Governance Committee...

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gompers et al - 2003 - corporate governance and equity prices [cgi-g-index]

bhagat and bolton - 2008 - corporate governance and firm performance

... relationship between corporate governance and performance, by taking into account the inter-relationships among corporate governance, corporate performance, corporate capital structure, and corporate ownership ... theoretical and empiricalliterature in accounting and ﬁnance that considers the relations among corporate governance, management turnover, corporate performance, corporate capital structure, and corporate ... (1986) and Hart and Moore (1990).This brief review of the inter-relationships among corporate governance, management turnover, corporate performance, corporate capital structure, and corporate ownership...

kla and omri - 2011 - corporate governance and financial reporting quality - the case of tunisian firms

... control by the blockholders affects the quality of financial reporting. H 3: The control by the families affects the quality of financial reporting. H 4: The control by the State and the financial ... the effect of the governance mechanisms on the financial reporting quality for a sample of Tunisian firms. Specifically, we focus on the characteristics of the board of directors and the ownership ... quality of financial reporting. However, we discern that the presence of the blockholders, the families and the foreigners in the Tunisian firms reduces the information content of incomes and...

claessens and yurtoglu - 2012 - corporate governance and development - ifc

... 20433Fax: (202) 52 2-2 422 Corporate Governance and Development —An UpdateStijn Claessens and Burcin Yurtoglu Global Corporate Governance Forum Focus 10FOCUS 10 Corporate Governance and Development An ... Corporate Governance and Development An UpdateviiiThis paper reviews the relationships between corporate governance and economic development and well-being. It finds that better-governed corporate ... (2003), Holmstrom and Kaplan (2001), and more recently Bebchuk and Weisbach (2010). Corporate Governance and Development An Update FOCUS 103What is corporate governance? Corporate governance is...

solomon and solomon - 2004 - corporate governance and accountability, (2004) wiley, 303 pages, isbn 0-470-84365

... Book Reviews Corporate Governance and AccountabilityJill Solomon and Aris Solomon, Wiley, 2004. 303 pages, ISBN 0-4 7 0-8 436 5-9 , £24.95 Corporate governance is one of the most rapidly expanding topics ... the area. Corporate Governance and Accountability by Jill Solomon and Aris Solomon is one of a number of texts which have been released in recenttimes to ﬁll this new demand. Corporate Governance ... theory and practice of corporate governance. The book provides both a review of the historicaldevelopment of corporate governance and a broad examination of corporate governance in theUK since...

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