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Ratna Wardhani
Pág. 267 - 282
The purpose of this research is to analyze the effect of law system for investor protection on implementation of corporate governance at company level and degree of convergence of local accounting standards to IFRS (International Financial Reporting ...
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Carmen Orden-Cruz, Susana Díaz-Iglesias
Pág. 137 - 154
This paper maps the evolution and current state of research on Investor Protection through a bibliometric analysis and systematic literature review. The methodology is based on the articles included in the Web of Science database, using SciMAT bibliometr...
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Oleh Pasko,Oksana Melnychuk,Tetiana Bilyk
Pág. 817 - 845
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Kien Cao, Thuy Nguyen, Hong Nguyen and Hien Bui
Stock repurchases have become a preferred method of distributing cash to stockholders. However, given the high level of information asymmetry and weak corporate governance as well as poor investor protection in Vietnam, many Vietnamese firms use stock re...
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M. Palacios Manzano,I. Martínez Conesa,H. Garza Sánchez
AbstractThis paper examines earnings quality adapted to International Financial Reporting Standards in Mexican emerging capital market and how investor protection and audit quality to override managers? incentives to engage in earnings management. We evi...
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Alfredo Coelho and Victor Manuel Castillo-Girón
The choice of the means of exchange is one of the critical decisions in mergers and acquisitions. Travel agencies and tour operating-industries compete in a volatile environment, and in addition to generating economies of scale, investments in the indust...
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Ashraf M.A. Elfakharani,Rohana Abdulrahman,Nor Anita Abdullah
Pág. 83 - 90
Bilateral investment treaties (BITs) provide conditional terms which regulate investments between two countries, and are used as a tool for economic growth by attracting external investments. However, some countries claim BITs are a threat to economic an...
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Ammar Abid, Muhammad Shaique and Muhammad Anwar ul Haq
The purpose of this paper is to examine the role of external auditors in potentially approving or limiting a firm?s earnings management practices in institutional settings which do not provide incentives for auditors to deliver high audit quality. We use...
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Sofi Mohd Fikri,Mohamed Hisham Yahya,Taufiq Hassan
Pág. 530 - 538
Mutual fund has become an increasingly important investment vehicle for retail investors, especially among households. Besides developing the institutional investment as an efficient momentum trader, the long-established separation of ownership and contr...
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Alexander Maune
Pág. 6 - 13
The study examined the impact of sound corporate governance on economic growth in an emerging market, Zimbabwe, using an econometric model. A multiple linear regression analysis was employed to examine the relationship. Secondary data for the period from...
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Agnieszka Królikowska, Lukasz Augustynski
Pág. 4000 - 4009
Many industries all over the world have special, sector-specific requirements concerning anti-corrosion protection. This contributes to large savings in corrosion-related costs, which account for about 6% of the Gross Domestic Product in developed countr...
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Milena Ilic,Branislav Radnovic,Zoran D. Zivkovic
Pág. 59 - 73
Several factors direct the companies to apply a higher level of corporate social responsibility: the increasing expectations of customers, changes in expectations of employees, laws and government pressure, investor interest in the social criteria and ch...
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