The paper examines the impact of corporate governance and financial disclosure on performance banks in Ghana. Corporate was measured by three variables: board size, CEO duality, composition. Financial also timeliness, bank quality auditors. performance, as dependent variable, return assets (ROA), equity (ROE). study used panel data from 18 commercial operating within Ghanaian banking industry, ...

delay in irrigated wheat primary tillage operations causes yield reduction and hidden timeliness cost in fars province. mechanization of primary tillage operations for irrigated wheat in fars province was simulated using system dynamics approach. a part of the model structure was related to the agricultural operations timeliness costs. for the mentioned simulation, causal relations between syst...

This study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the Tunisian stock exchange during 2009.It investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides; it investigates the relationship between the company size, leverage, ...

The Sarbanes-Oxley (SOX) Act of 2002 is one of the, if not the, most important pieces of legislation affecting corporations traded on the U.S. stock exchanges. While SOX does not explicitly address the issue of information security, the definition of internal control provided by the SEC, combined with the fact that the reporting systems in all firms required to comply with SOX are based on syst...

the current study aims to review the cross sectional variation in cash flow asymmetric timeliness and its effect on conditional conservatism. in this study, data from 120 firms in tehran stock exchange for the period spanning 1384- 1390 were examined. the regression model used in this research is panel data method with fixed effects approach. the most common measure of conditional conservatism ...

the asian financial crisis in 1997 has awakened the regulators and corporates on the importance of corporate governance. according to agency theory, a good corporate governance system is necessary for more transparent information disclosure about the corporation. accordingly, the objective of this study is evaluating the level of disclosure in banks and examine the relationship between some fea...