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We investigate the relationship of audit fees, outside directors and firms’ ownership, marketing and asset structures as alternative (external versus internal) monitoring mechanisms that can be used to control incentive conflicts in costly contracting environments, by exploiting variation in ownership within the Australian and UK life insurance industries. In mutuals, ownership rights are not t...

The purpose of this study is to investigate the effect of corporate governance (CG), corporate social responsibility (CSR) and their interactive effect on the value of companies listed on the Tehran Stock Exchange. For this purpose, the data of 194 companies listed on this stock exchange, which was selected using a systematic elimination method, from 2011-2017 were collected and analyzed using ...

Available online 13 November 2014 This study examines the relationship between family firms and earnings management by considering the influence of board independence. Based on a sample of 379 listed high-technology firms over 7 years in Taiwan, we find that family firms are positively related to earnings management. Further, we find two interaction effects: (1) the proportion of independent di...

Received: 25 April 2006 Revised: 30 July 2008 Accepted: 6 August 2008 Online publication date: 12 March 2009 Abstract The last decade of work in corporate governance has shown that weak legal institutions at the country level hinder firms in emerging economies from accessing finance and technology affordably. To attract outside resources, these firms must often use external commitments for repa...

" The superior man understands righteousness; the inferior man understands profit. " (Confucius)