The aim of this research is the analysis of management ability using accounting and corporate governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of corporate governance and audit committee) and accounting variables (performance and risk criteria). We took advantage of Demirjian index to measure mana...

The author wishes to thank the Institute of Turkish Studies, Georgetown University; and the Political Economy Research Institute, University of Massachusetts Amherst for funding this research. In addition, she is grateful to Mohan Rao and James Boyce for their insightful comments and questions. The author is particularly indebted to the Turkish Ministry of Agriculture and to Levent Yener, direc...

In media markets, the value of advertisement exposure depends on circulation, and media consumers’ valuation is affected by advertising. This paper analyzes media market competition in a duopoly framework. There exist symmetric and asymmetric equilibria in terms of firm size. There is less scope for asymmetry when products are more differentiated or of higher intrinsic quality. Some media exhib...

Concentration phenomena concern the ICT market. Though the regulatory action has been active mainly in the telecom network operators industry, even more significant worldwide concentration phenomena affect other industries. The market of mobile operating systems is analysed through two concentration indices to get a quantitative picture of the current situation and its evolution over time: the ...

This study examines the association between ownership structure and audit fess. Especially, this study focuses on the ownership structure measured by the divergence of control and ownership. If an owner owns a company through the pyramidal structure, it is possible that the voting rights of the owner are greater than the cash flow rights of the same owner. The difference could influence the fir...

We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of rms. We examine the impact of alternative audit rules on receipts from a tax on pro ts in the context of strategic interdependence of rms. In the market rms may compete in terms of either output or price. The enforcement policy can have an e ect on rms' behaviour in two dimensions { their mar...

We examine the association between the presence of monitoring board committees (i.e., audit, nomination, and remuneration) and market valuation in South Africa using a sample of listed corporations. We find a significant positive connection between the presence of monitoring board committees and market valuation, but only in corporations that have independent monitoring board committees and/or ...