We set out to shed light on three conundrums that exist in the literature on investment: why do investments out of different sources of finance earn different returns, why do different studies report different patterns of returns, and why do companies in developing countries make greater use of external capital to finance their investment than do companies in developed countries? To answer the ...

this paper examines the effects of corporate governance (board structure and ownership structure) and some financial variables on financial statement restatements. for this purpose, citing firms have been divided into two groups: a group comprising firms (48 firms) that have maximum amount of the annual adjustment (more than 5% of ebit) and a group (control group; 46 firms) comprising firms tha...

This paper draws on the articles in Forum Corporate Governance to discuss how corporate governance and accounting research complement each other well explaining companies are governed as properly managed from an point of view. We put special attention cross-national differences both systems practice that affect multiple organizational outcomes ranging financial performance social reporting qual...

The Quality of Accounting Information and Corporate Governance influence the perception investors about publicly traded companies. In view this, this research explores relationships among Information, Financial Performance Brazilian French Thus, to demonstrate existence companies, governance structures Performance, also a quantitative study correlation these dimensions was carried out. between ...