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

SECURITIZATION, BANK LENDING AND CREDIT QUALITY THE CASE OF SPAIN pptx

... equations of loan-growth of the bank that issue the instrument, the performance of the loan portfolio of that bank and the rating of the instrument issued by that bank: Loan growthi,j,t = ... structure and lending at banks. Journal of Banking and Finance 28, 19-43. Coleman, M., LaCour-Little, M., Vande, K.D., 2009. Subprime lending and the housing bubble: Tail wags dog?. Journal of ... years and four years-lagged loan performance (non-performing loan or NPL ratio) in order to capture the speed of adjustment of the instrument’s rating to the quality of the loan portfolio of the...

thang nguyen ngoc - 2011 - corporate governance and its impact on the performance of firms in emerging countries - the evidence from vietnam [cg]

... VNUJournal of Science,Econom ics and Business27,No.5E (2011) 12‐19 12 Corporate governance and its impact on the performance of firms in emerging countries: The evidence from Vietnam Dr. Nguyen ... 13 of the stock market and a transparent economy in Vietnam. In the light of the both domestic and international attention paid to good corporate governance and its impact on firm performance, ... 2000 and its later unification with the Law on Domestic Investment in 2005; (ii) The Law on Enterprises in 1999, and its replacement in 2005; (iii) The Law on the State Bank in 1997 and the...

góis - 2009 - financial reporting quality and corporate governance in portugues

... functions of corporate governance is to ensure the quality of the financial reporting process. According Sloan (2001) the financial information is the first source of independent and true, communication ... the financial reporting as the main attraction to management influence. The paper of Bushman and Smith (2001) refers to the dual role of financial accounting systems. On the one hand the financial ... 1,81*BOARDSIZE -0 ,015 -0 ,5680,0731,57 -0 ,023 -0 ,83INDBOARD0,000 -0 ,1990,0001,440,000 -0 ,07BOARDCHAN 0,000 0,400 0,000 -1 ,63 0,000 -0 ,31CEO -0 ,019 -1 ,612 0,0361,85 *-0 ,023 -1 ,96* R212,10...

salleh and jasmani - 2014 - audit rotation and audit report - empirical evidence from malaysian plcs over the period of ten years

... her audit firm. The objective of this research is to study the different types of auditor’s report and audit rotation over the period of ten years (2003 - 2012). The rotation of audit is either ... (mandatory rotation of audit partner and voluntary rotation of audit firm) for the period of ten years; 4. To examine the association of audit rotation (mandatory rotation of audit partner and voluntary ... Companies (PLCs) in Malaysia over a period of ten (10) years and to investigate the association between the audit rotation (rotation of audit partner and audit firm) and the types of audit opinion....

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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thang nguyen ngoc - 2011 - corporate governance and its impact on the performance of firms in emerging countries - the evidence from vietnam [cg]

[cg-frd] hasan et al - 2010 - corporate governance and financial reporting disclosures - bangladesh perspective

... overall financial reporting disclosures index. The weak form of corporate governance in Bangladesh allows the researchers to (1) overview corporate financial reporting practices by non -financial ... 1994). Recent empirical works on the association between traditional financial reporting disclosures and corporate governance Chen and Jaggi (2000) and Eng and Mark (2003). Chen and Jaggi (2000) ... and 52 percent of respondents identify that improving financial reporting quality is a governance priority for policymakers. Good governance goes hand-in-hand with reduced risk of financial...

[cg-frq] batool - corporate governance and the financial reporting

... committee and in every report. Knowledge and expertise The other important area in the analysis of the corporate governance s role in determining the quality of the financial reporting is the knowledge ... the evaluation of these two factors. The first section of this paper will deal with the literature review of the practices and the scholarly and practical work of financial and corporate governance ... well as role in the quality of the financial reporting. The major factors in ensuring the financial reports quality and truthfulness are the independent and responsible board and the independent,...

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...

rambajan - 2010 - 2011 - the relationship between corporate governance and company performance - mba

...  The relationship between corporate governance and company performance. 1.2 Research Problem  The onslaught of corporate scandals has compelled the world to recognise and acknowledge the ... The relationship between corporate governance and company performance MBA 2010/ 11 Student Name: Anusha Rambajan Student Number: 99116317 A research project submitted to the Gordon ... Mahenthiran, 2008). Therefore, the focus of this study will be on the relationship between the board characteristics of corporate governance and company performance. 8  2.2 Corporate Governance...

cohen et al - 2004 - the corporate governance mosaic and financial reporting quality

... a financial expert. In their study, McDaniel et al. compared how financial experts may differ from financial literates in the evaluation of the quality of financial reporting items and whether ... reporting quality. ” For example, although, the BRC (1999) and Sarbanes-Oxley (2002) require auditors to discuss the quality of the financial reporting methods and not just their acceptability, the ... Journal of Accounting Literature (2004, pp. 8 7-1 52) 1 THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY INTRODUCTION One of the most important functions that corporate governance...

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...

tan et al - does stronger corporate governance improve financial reporting quality

... examines whether stronger corporate governance leads to higher quality financial reporting. We use a regression discontinuity method to analyze the effect on financial reporting quality of shareholder-sponsored ... on financial reporting quality of shareholder-sponsored governance proposals that pass or fail by a small margin of votes in annual meetings (i.e., close-call proposals). For such close-call ... studies. 4.2. Financial Reporting Metrics We use three measures to proxy for financial reporting quality. Our first measure of financial reporting quality is the accrual-based Dechow 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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