Wham! new independent research reveals good news and bad news about UK financial reporting After the Enron debacle of 2001, UK companies and their auditors were hit by an avalanche of regulatory change surrounding financial reporting, auditing, corporate governance and enforcement. The changes enhanced...
A. Companies with more women on their boards have the best results.B. Having women on the board is no longer the right thing.C. It's wise to have more women on the board.D. Companies with no female directors mus have a bad resut.In which section could we probably find this passage...
Corporate Governance and Earnings Management in the Pre- and Post-Sarbanes-Oxley Act Regimes: Evidence from Implicated Option Backdating Firms Backdating stock options, a practice that retroactively adjusts stock option grant dates to lower the exercise price, has raised governance, legal, account.....
The Effect of Corporate Social Responsibility (CSR) Activities on Companies With Bad Reputations Based on theories of attribution and suspicion, three experiments highlight the mediating role of perceived sincerity of motives in determining the effecti... Y Yoon,Z Gürhan-Canli,N Schwarz - 《Journa...
The authors examine a sample of large Australian companies over a 10-year period with the aim of analyzing the role that firm-level corporate governance mechanisms such as insider ownership and independent boards play in explaining a company's cost of capital. The Australian corporate system offers...
Due to the novelty of corporate governance rules in emerging economies, which could impact management policies and readability of the statement by the chai
Corporate governanceExecutive stock option grantsWe identify, solely on the basis of public grant and stock price data, a sample of companies that are highly likely to have committed backdating. Two-thirds of this sample have not disclosed evidence of backdating, allowing the first study of the...
aSOX is a far-reaching statute, which imposes significant new corporate governance, certification, disclosure and other requirements that directly impact U.S. and non-U.S. companies with securities listed on national securities exchanges in the U.S. 硫化物是一个广远的法规,强加重大新的公司管理方法...
Over 650 Financial Times and the London Stock Exchange (FTSE) all-share companies from 2003-2007 were examined for the research. Research shows that companies with the best corporate governance records have produced 18% higher returns compared to those with poor governance. 年份: 2008 ...
in corporate finance literature. However, few of them have examined explicitly on the corporate governance problems associated with real estate investment, and this study thus attempts to fill-in the gap by using empirical data of listed companies in Singapore. There are four main motivations ...