The purpose of this paper is to investigate the efficiency of corporate governance characteristics in reducing earnings management among the listed firms of Shanghai and Shenzhen stock exchange, China. We took abnormal working capital accruals as a proxy for earning management. In this paper, we used modified Jones Model in order to calculate discretionary accruals (DAC). The sample comprises o...

When death at sea occurs many people are implicated. The assignees of victims often look for detailed circumstances of deaths at sea, and the doctor, besides his preventative role, has to certify the death on board and try to determine the circumstances with a view to a legal investigation if it proves necessary. In this work are presented the main causes, facts, and characteristics of human de...

By structural equation modeling (SEM), this paper analyzes and explores the four Potential Characteristics of supervisory board. They are: Individual Heterogeneity Supervisory Member (Internal Heterogeneity), Organization Size Board (Organization Size), Structural (Structural Characteristics) Identity Background (Identity Background). Then, it constructs a path analysis theoretical model influe...

There is no more important responsibility for a board of directors than the selection and removal of the CEO, along with monitoring and evaluating the CEO’s performance. There is also no greater negative impact that a dysfunctional and divided board might have than on the CEO selection and removal process. Three recent cases demonstrate the importance of that claim – Hewlett Packard, Yahoo, and...

Board interlocks are frequently examined as conduits of practices between firms. I propose that variance among the individual directors who create these linkages affects the likelihood information is transmitted across them. Further, I discuss organizational characteristics that shape how receptive a board is to the diffusion of practices. I conceptualize a model to investigate, first, which di...