davidson et al - 2005 - internal governance structures and earnings management

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...

kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]

... 36.93, and 21.41 points respectively in the dividend- to-cash flow ratio. Our results for the remaining potential dividend determinants are in line with the corporate finance literature and expectations. ... literature both in dividend policy and in agency theory. In dividend policy, we show that corporate governance is a significant determinant of dividend policy in transition countries. In agency theory, ... World, Journal of Finance, 55 (1), 1-3 3. Mallin C., (2000) Developments in Corporate Governance in Central and Eastern Europe, Corporate Governance: An International Review, 8 (1), 4 3-5 1. Shleifer,...

peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm

... Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?K.V. PEASNELL, P.F. POPE AND S. YOUNG*Abstract: This paper examines whether the incidence of earnings ... earn-ings and zero otherwise.bAll probability values are for two-tailed tests.AA is current period abnormal accruals scaled by beginning-of-period total assets,estimated using the m-J model.NA ... period normal accruals scaled by beginning-of-period total assets, meas-ured as the difference between total working capital accruals and AA.CFO is current period operating cash flow scaled by...

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...

davidson et al - 2005 - internal governance structures and earnings management

... endogenous to the internal governance mechanisms we examine.CAFAANZ, 2005 244 R. Davidson et al. / Accounting and Finance 45 (2005) 241–2672.2. Internal governance structureThe internal governance ... governance and risk management. CAFAANZ, 2005 R. Davidson et al. / Accounting and Finance 45 (2005) 241–267 243Our principal tests, using absolute discretionary accruals to measure earnings man-agement, ... relation-ships between audit committee characteristics and earnings management (Chtourou et al. , 2001; Xie et al. , 2001; Klein, 2002a).The examination of the association between internal governance...

chen et al - 2005 - audit quality and earnings management for taiwan ipo firms

... The IPO environment is Audit quality for Taiwan IPO ﬁrms89characterized by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed ... Audit quality and earnings management for Taiwan IPO ﬁrmsKen Y. Chen College of Management, National Cheng Kung University, Tainan, Taiwan Kuen-Lin LinSchool of Management, Cheng Shiu ... See Healy and Wahlen (1999), Beneish (2001) for a review of the earnings management literature, and Teoh et al. (1998b) and Teoh et al. (1998a) for a discussion of earnings management for IPO companies.2....

chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

... enhances auditor independence in appearance. Keywords Mandatory audit- partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality 2 Mandatory Audit- Partner Rotation, Audit Quality ... Mandatory Audit- Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan Wuchun Chi Department of Accounting National Chengchi University Taipei, Taiwan ... in audited financial statements and rekindled a national debate on auditor independence and audit quality. During the debate, mandatory audit- firm rotation and mandatory audit- partner rotation,...

arel et al - 2005 - audit firm rotation and audit quality [mafr]

... prohibited without permission. Audit Firm Rotation and Audit Quality Arel, Barbara;Brody, Richard G;Pany, KurtThe CPA Journal; Jan 2005; 75, 1; ProQuest Centralpg. 36Reproduced with permission...

hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]

... Words: Partner rotation, auditor independence, earnings quality, audit quality This research was supported by the Accounting and Audit Quality Research Program funded by the Capital Markets Co-Operative ... S.Taylor@unsw.edu.au 1 Audit Partner Rotation, Earnings Quality and Earnings Conservatism Abstract We provide evidence of an association between audit partner rotation and the quality of earnings. It ... Audit Partner Rotation, Earnings Quality and Earnings Conservatism Jane Hamilton University of Technology, Sydney and Capital Markets CRC Ltd Caitlin Ruddock...

kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

... (Phone: 85 2-2 76 6-7 046; Fax: 85 2-2 33 0-9 845; E-mail: afjbkim@inet.polyu.edu.hk) 2 Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Jeong-Bon Kim, * Chung-Ki Min and Cheong H. Yi Current Draft June 2004 ... financial reporting. JEL classification: G38; L15; L84 Keywords: Selective Auditor Rotation; Audit Quality; Earnings management 3 Selective Auditor Rotation and Earnings Management: ...

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

kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]

botti et al - 2014 - corporate governance efficiency and internet financial reporting quality

... A-B-C-D-E-FA-20 – historical share prices D-E-FA-21 – current share price A-B-C-D-E-FA-22 – stock price performance in relation to stock market index D-FA-23 – sales of key products FA-24 ... page B-D-FB-3 – online investor information order service A-B-D-FB-4 – mailing list A-B-D-FB-5 – postal address to investor relations B-D-FB-6 – e-mail to investor relations A-B-C-D-FB-7 – ... year A-B-D-FA-5 – annual report of past years D-FA-6 – annual report of current year C-D-E-FA-7 – auditor report of past years B-FA-8 – auditor report of current year B-C-D-E-FA-9 – analysts...

becht et al - 2005 - corporate governance and control

... theoretical and empirical research on the main mechanisms of corporate control, discuss the main legal and regulatory institutions in different countries, and examine the comparative corporate governance ... declining market for corporate control and scattered institutional investor votes. 2/122 2. Historical origins: a brief sketch The term corporate governance derives from an analogy between the ... like Switzerland, the Netherlands and Luxembourg. Institutional investors in the USA alone command slightly more than 50% of the total assets under management and 59.7% of total equity investment...

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