management controls and corporate governance

xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee

... board and audit committee members Nevertheless, our results imply an associative link between the board and earnings management References Baysinger, R., Butler, H.M., 1985 Corporate governance and ... composition and shareholder wealth The case of management buyouts Financial Management 21, 58 – 72 Lim, S., Matolosy, Z., 1999 Earnings management of firms subject to product price controls Accounting and ... 1999; Makar and Alan, 1998; Key, 1997; Hall and Stammerjohn, 1997; Mensah et al., 1994; Jones, 1991; Lim and Matolosy, 1999) have studied earnings management during political, regulatory and legal...

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FM11 Ch 15 Corporate Valuation, Value-Based Management, and Corporate Governance

Danh mục: Tổng hợp

... $376.94 /10 = $37.69 15 - 25 Value-Based Management (VBM)  VBM is the systematic application of the corporate valuation model to all corporate decisions and strategic initiatives  The objective ... managers harmful to shareholders?  Management consumes perks: Lavish offices and corporate jets Excessively large staffs Memberships at country clubs  Management accepts projects (or acquisitions) ... and/ or improving profitability  The expected ROIC of Division B is greater than the WACC, so the division should continue with its growth plans 15 - 39 Two Primary Mechanisms of Corporate Governance...

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Earnings management and corporate governance in the UK the role of the board of directors and audit committee

Danh mục: Tổng hợp

... of corporate governance in the UK and reviews the literature on earnings management and corporate governance Chapter develops the hypotheses to be tested Chapter discusses the data sources and ... likely to be costly for shareholders and creditors to detect earnings management [Watts and Zimmerman (1978)] Both Healy and Palepu (1990) and DeAngelo, DeAngelo and Skinner (1992) conclude that ... strength and success” Chapter Literature Review and Corporate Governance in the UK Accounting academics have relatively more diverse perceptions of earnings management than practitioners and regulators...

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Tài liệu Transparency, Financial Accounting Information, and Corporate Governance ppt

Danh mục: Kế toán - Kiểm toán

... Jensen, M., and K Murphy 1990 “Performance Pay and TopManagement Incentives.” Journal of Political Economy 98: 225-64 Kang, J., and A Shivdisani 1995 “Firm Performance, Corporate Governance, and Top-Executive ... their framework, corporate transparency has three main elements: 1) corporate reporting (voluntary and mandatory), 2) information dissemination via the media and Internet channels, and 3) private ... private information acquisition on the one hand, and corporate reporting and information dissemination on the other hand For example, evidence in Bhattacharya and Daouk (2001) suggests that relatively...

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essays in corporate finance and corporate governance

Danh mục: Kinh tế

...

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incomplete contracts and corporate governance theory and evidence---case studies on chinese banking and u.s. franchising

Danh mục: Kinh tế

... Commerce BID: Branding-inherent Demand SAR: Spatial Autoregressive SMA: Spatial Moving Average Bond: Bond’s Franchise Guide Incomplete Contracts and Corporate Governance: Theory and Evidence ... essential element of corporate governance, which has been raised by Coase (1937) and more recently developed by Jensen and Meckling (1976), Fama and Jensen (1983a, b), Williamson (1985), and Tirole (2006) ... Effects of Branding Value on Choice of Governance Structure: Scenario 87 Figure 3.2 Effects of Branding Value on Choice of Governance Structure: Scenario 88 Figure 3.3 Effects of Branding Value...

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

Danh mục: Kế toán - Kiểm toán

... takeovers, clustering and governance aspects • Chapters & • Holmstrom, B and S Kaplan, Corporate governance and merger activity in the United States: making sense of the 1980s and 1990s’, Journal ... on corporate takeovers, other forms of corporate restructurings and governance It includes a complete, yet concise synthesis of the recent available literature on takeovers, restructuring and corporate ... Finance and Accounting, 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...

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

Danh mục: Tổng hợp

... information and corporate governance , Journal of Accounting and Economics, Vol 32, December, pp 237-333 CHEN, En-Te e John Nowland (2007): "Asian family-owned companies: optimal board governance and ... managerial control and the governance of companies on the Brussels Stock Exchange", Journal of Banking and Finance, Vol 24, pp 1959-1995 ROMANO, Roberta (1996): Corporate law and corporate governance , ... AND CORPORATE GOVERNANCE: THE PORTUGUESE COMPANIES EVIDENCE ABSTRACT The main objective of this paper is to analyze the relationship between the composition and characteristics of corporate governance...

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[cg-cf] williamson - 2012 - corporare finance and corporate governance

Danh mục: Tổng hợp

... NO * JULY 1988 Corporate Finance and Corporate Governance OLIVER E WILLIAMSON* ABSTRACT A combined treatment of corporate finance and corporate governance is herein proposed Debt and equity are ... 58] and by Klein, Crawford ,and Alchian [38] The appearanceof the "classic capitalist firm" and its financing was explicated by Alchian and Demsetz [12] and Jensen and Meckling [30] The Jensen and ... incentives and (2) craft governancestructuresthat fill gaps, correct errors ,and adapt more effectively to unanticipateddisturbances.Prospectiveincentive and governanceneeds will thus be anticipated and...

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góis - 2006 - financial reporting quality and corporate governance - the portuguese companies

Danh mục: Tổng hợp

... information and corporate governance , Journal of Accounting and Economics, Vol 32, December, pp 237-333 CHEN, En-Te e John Nowland (2007): "Asian family-owned companies: optimal board governance and ... managerial control and the governance of companies on the Brussels Stock Exchange", Journal of Banking and Finance, Vol 24, pp 1959-1995 ROMANO, Roberta (1996): Corporate law and corporate governance , ... AND CORPORATE GOVERNANCE: THE PORTUGUESE COMPANIES EVIDENCE ABSTRACT The main objective of this paper is to analyze the relationship between the composition and characteristics of corporate governance...

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Essays on law and corporate governance

Danh mục: Tổng hợp

... management research in corporate governance need not begin and end with agency theory and other accepted governance models 2.2 THE MAJOR RESEARCH TRENDS IN LEGAL THEORIES ON CORPORATION AND CORPORATE ... corroborate, refine and challenge some existing management concepts on corporation and corporate governance This will ensure that the management theories are both normatively and positively relevant ... literature, discussion and conclusion Each chapter stands on its own and can be read separately without loss of understanding Chapter CHAPTER LEGAL THEORIES AND MODELS OF CORPORATE GOVERNANCE 2.1 INTRODUCTION...

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The Due Diligence Handbook: Corporate Governance, Risk Management and Business Planning pptx

Danh mục: Quản trị kinh doanh

... dimensions and corporate governance: the Indian perspective Chapter Overview History of governance in India Corporate governance in India The legal and regulatory framework regarding corporate governance ... diligence and risk management: sustainability and corporate governance Chapter Overview Transactional tools Environmental auditing and international standards Environmental accounting and managerial ... the handbook that relates to corporate governance and the broader understanding of due diligence as an ongoing internal tool It can take account of the background to the target and candidate and...

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Corporate Governance and Risk Management

Danh mục: Kế toán - Kiểm toán

... Risk Management Contents Developing a framework for corporate governance 20 4.1 Introduction 20 4.2 Models of Governance 20 4.3 Governance systems and CSR 23 Globalisation and corporate governance ... David Crowther & Shahla Seii Corporate Governance & Risk Management Download free eBooks at bookboon.com Corporate Governance & Risk Management 1st edition © 2010 David Crowther ... Responsiveness 10 2.5 Equity 11 2.6 Eiciency and Efectiveness 11 2.7 Sustainability 11 2.8 Accountability 12 he Principles of Corporate Governance 14 3.1 Good Governance 14 3.2 he development of reporting...

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benkel et al - 2006 - the assassination between corporate governance and earning management

Danh mục: Tổng hợp

... Auditing and Corporate Governance Dusseldorf, Germany 17 Jackson, G., M Hoepner, and A Kurdelbusch 2004 Corporate governance and employees in Germany: Changing linkages, complementarities, and tensions ... system of corporate governance in Poland Literature review Corporate governance can be understood as a “system by which companies are directed and controlled."1 Alternatively, "corporate governance ... association between corporate governance and earnings management: role of independent directors 65 Mark Benkel, Paul Mather and Alan Ramsay The agency perspective of corporate governance emphasises...

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lin and hwang - 2010 - audit quality, corporate governance, and earnings management

Danh mục: Tổng hợp

... on earnings management of factors relating to corporate governance effectiveness and quality of external audit Corporate governance Owing to the separation of ownership and control (and the resulting ... system of corporate governance Int J Audit 14: 57–77 (2010) Audit Quality, Corporate Governance, and Earnings Management: A Meta-Analysis is necessary, through which management is overseen and supervised ... study of Canadian firms’, Corporate Governance, Vol 15, No 4, pp 623–35 Agrawal, A & Chadha, S (2005), Corporate governance and accounting scandals’, Journal of Law and Economics, Vol 48, pp...

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Tài liệu Corporate Governance and Enterprise Reform in China docx

Danh mục: Quản trị kinh doanh

... challenges of globalization and add to the urgent need to tackle corporate governance issues in a comprehensive and systematic manner In this context, Corporate Governance and Enterprise Reform in ... companies and the code of corporate governance for listed and nonlisted companies introduced by the China Securities Regulatory Commission and the State Economic and Trade Commission Notwithstanding ... Ownership and Control of Listed Companies Role of Stock Markets and Information Dislosure in the Corporate Governance of Listed Companies Ownership Concentration and Types of Investors 76 Ownership and...

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Tài liệu Research "PERFORMANCE EFFECTS OF CORPORATE DWERSIFICATION: ROLES OF KNOWLEDGE RESOURCES, KNOWLEDGE MANAGEMENT CAPABILITY AND INFORMATION TECHNOLOGY " doc

Danh mục: Thạc sĩ - Cao học

...

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

Danh mục: Sư phạm

... the CG and CSR: Model 1: Corporate Governance as foundation for Corporate social reponsibility Model : Corporate social responsibility as an extended model of Corporate governance Model : Corporate ... as age and gender Moreover, including the three theoretical framework : corporate governance, links to corporate governance and Global Reporting Initiative may not be enough for understanding ... aware of the term “ Corporate Governance “ - I am understand the meaning of Corporate social responsibility” 17 - Companies‟ governance structure influences the quality of Corporate social responsibility...

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CORPORATE GOVERNANCE AND BANKING REGULATION pptx

Danh mục: Ngân hàng - Tín dụng

... FINANCIAL REGULATION AND CORPORATE GOVERNANCE: THE STATUTORY AND REGULATORY REGIME A Corporate Governance and Company Law – Recent Developments The Combined Code of Corporate Governance This section ... responsibility 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, ... a set of corporate governance standards and guidelines to assist governments in their efforts to evaluate and improve the legal, institutional, and regulatory framework for corporate governance...

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