نتایج جستجو برای: audit committees
تعداد نتایج: 38935 فیلتر نتایج به سال:
While concentration measures are a good indicator of market structure, the link with competitiveness is more complex than often assumed. In particular, the modern theory of industrial organisation makes no clear statement regarding the impact of concentration on competition the focus of this paper is concentration and no inferences are made about competitive aspects of the market. The extent ...
This paper aims to investigate the effect of audit committee ethnicity, as part diverse cultures in Malaysia, on analysts’ forecast accuracy. In addition, this study investigates further interactions between unique Malaysia and earnings management determine whether ethnicity still plays a role management. Based 391 observations firms followed by analysts from year 2012 2014, our result indicate...
Editorial Audit: time to rethink Doctors carry out 20,000 audit projects each year. This will have cost the NHS £834 million by the end of the century.1 What is the benefit to patients? Most clinicians would immediately reply "very little". The NHS Executive is more guarded in reply, but, tellingly, has commissioned more research on the value of audit. The NHS Audit Initiative was formally laun...
The objective of this article was to verify whether the presence Audit Committee and Board Auditors encourages a migration from accrual-based earnings management real activities. methodology used for study development empirical, quantitative descriptive research. data comprise Brazilian companies listed on B3 in period 2010 2017. models were estimated by ordinary least squares method - OLS with...
The implementation of Good Corporate Governance and Social Responsibility is important for a company. By implementing properly correctly it will add to the image company, this also improve company's financial performance. This study aims determine effect independent commissioner, board directors, audit committee variables on performance in banks listed IDX. sampling technique used purposive whi...
This paper examines the impact of board diversity, CEO characteristics, and committees on financial performance companies listed Bucharest Stock Exchange (BSE). In order to test influence these detailed data more than 70 firms are collected by hand, for 2016–2020 period, comprehensive regression models estimated. The findings show that there positive effects diversity especially with regard ind...
INTRODUCTION The considerable increase in the consumption of fresh-frozen plasma (FFP) recorded in 2002 in the Region of Tuscany made it necessary to check the appropriateness of the use of this blood component in all transfusion facilities in the Tuscan network. MATERIALS AND METHODS From July 1, 2003 to December 31, 2005, the Regional Blood Transfusion Coordinating Centre carried out an aud...
The main objective of this study is to determine the effect proportion independent commissioners, audit committees, directors' remuneration, institutional ownership, public ownership and foreign on company's financial performance. number research samples 248 observations. analytical method used Partial Least Square (PLS) method. results showed that variables remuneration had a positive performa...
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