Financial reporting, corporate communication and governance
نویسندگان
چکیده
منابع مشابه
The Impact of Corporate Governance on Internet Financial Reporting
This study investigates the effect of corporate governance mechanisms on Internet financial reporting (IFR) behavior. We rely upon agency theory to predict an association between the extent of a firm’s Internet disclosure behavior and its corporate governance structures. We measure corporate governance by shareholder rights, ownership structure, and board composition. We develop a disclosure in...
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The recognised critical importance of corporate governance, and the attention that it is paid today, can be ascribed to several factors: sensational financial scandals (and the repercussions they have had for securities and financial markets), the exponential development of stock option policies, the information asymmetry that can be noted in practically every company, The different requests fo...
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Conflicts of interest between insiders (e.g, controlling shareholders) and outsiders (e.g., minority shareholders) are central to the analysis of modern corporation. In an integrated continuous-time contingent claims framework with imperfect corporate governance, we examine a controlling shareholder’s optimal choice of capital structure, ownership concentration, private benefit diversion, consu...
متن کاملCorporate General Counsel and Financial Reporting Quality
Judicial Branch. We thank John Jiang for generously providing us the SAS code for computing executive incentives. We thank the Abstract We examine the influence of general counsel on firms' accounting quality and earnings management practices. We consider two views of the role of general counsel and how they relate to financial reporting. The first is the " gatekeeper " role in which the genera...
متن کاملFinancial Reporting Quality and Corporate Innovation
This paper examines the effects of financial reporting on corporate innovation. After controlling for other determinants of corporate innovation, I find that firms with higher-quality financial reporting exhibit greater innovation. I show that the relation between financial reporting quality and innovation is more pronounced for firms that have greater growth opportunities, those that operate i...
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ژورنال
عنوان ژورنال: Corporate Ownership and Control
سال: 2003
ISSN: 1810-3057,1727-9232
DOI: 10.22495/cocv1i2p2