نتایج جستجو برای: accounting variables and corporate governance

تعداد نتایج: 16874969  

ژورنال: دانش حسابرسی 2021

The purpose of this study is to investigate the effect of International Public Sector Accounting Standards (IPSAS) on good governance and, therefore, crime index. To investigate this issue, data related to the status of the public sector accounting system, good governance indicators as well as crime index of 30 countries in the period 2015 to 2019 are collected and analyzed. This paper shows th...

2003
Stijn Claessens

This paper investigates the relationship between corporate governance and economic development and well-being. It finds that better corporate frameworks benefit firms through greater access to financing, lower cost of capital, better firm performance, and more favorable treatment of all stakeholders. Numerous studies agree that these channels operate not only at the level of the firms, but in s...

2004
Andrea Kelton Ya-wen Yang

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...

2012
Vahideh Baradaran Rafiee

Corporate governance seeks to ensure a fair return on the investment and it also establishes incentives and procedures that meet the interests of shareholders while respecting other stakeholders’ interests in the organization. Corporate governance has become one of the hottest topics of discussion in the circle of regulators, practitioners and academic in the aftermath of recent financial crisi...

2009
D. Roland Thomas PengCheng Zhu Bruno D. Zumbo Shantanu Dutta Roland Thomas

A search is described for valid methods of assessing the importance of explanatory variables in logistic regression, motivated by earlier work on the relationship between corporate governance variables and the issuance of restricted voting shares (RSF). The methods explored are adaptations of Pratt’s (1987) approach for measuring variable importance in simple linear regression, which is based o...

2001
Luigi Zingales

While some of the questions have been around since Berle and Means (1932), the term \corporate governance" did not exist in the English language until twenty years ago. In the last two decades, however, corporate governance issues have become important not only in the academic literature, but also in public policy debates. During this period, corporate governance has been identi ed with takeove...

The banking system is executed by many beneficiaries such as depositors, borrowers, banking services customers, stockholders, banking staff and managers and etc. The beneficiaries’ rights observation of banking that usually is known as Corporate Governance in banking, has constructive effects on economic. The main goal of the research is the survey of beneficiaries’ rights observation in deposi...

2015
Atiya Avery Kyle Cheek

Analytics is an emerging competency and an evolutionary step beyond traditional reporting and dashboarding, making it both an asset and liability to organizations. Organizations are currently implementing advanced analytic capabilities which require additional considerations not addressed by existing governance frameworks. A distinct analytics governance framework would help address issues surr...

2016
Steven A. Ramirez

Recently, many respected business leaders have voiced concern that corporate governance in American public companies has moved toward CEO primacy or a "dictatorship of the CEO," and away from traditional notions of shareholder primacy. This article shows that this concern is well-founded. The current system of corporate governance tends toward management indulgences. This is clearly reflected i...

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