... ownership and better corporate governance. Further analyses show a more pronounced negative association between climate change performance and information asymmetry for firms domiciled in countries with stakeholder-oriented business culture, a national emissions trading scheme, and a higher level of climate...

...-sectional analyses show that the improvement in FRQ is more pronounced for firms with strong demand for better FRQ or with corporate governance mechanisms that enable effective monitoring. Taken together, our findings support the monitoring effect of SoP laws and suggest that improved FRQ may...

..., Macquarie Business School, Department of Accounting and Corporate Governance, Sydney, Australia; Hongjun Wu and Chuyue Zhang, Xiamen University, Department of Finance, Xiamen, Fujian, China. Editor's note: Accepted by Joanna L. Ho. 1 2 2020 1 6 2021 2021 Much...

... and disclosures. This paper aims at filling this gap and at fostering an understanding of the Italian institutional setting (e.g., culture, societal values, corporate governance, GAAPs, auditing, and tax regulations), thereby facilitating the work of international accounting researchers who wish to include...

... be accessed by clicking the link in Appendix B. Editor's note: Accepted by Omrane Guedhami. April 2018 February 2019 2019 debt contracting public bond foreign institutional ownership corporate governance The objective of this study is to examine whether and how FIIs...

... the influence of corporate governance on the IPO application process and firms' post-IPO performance. We find that firms with more outside directors, smaller boards, and more balanced ownership among large shareholders are more likely to pass the IPO screening. Along similar lines, controlling shareholder...

... are robust to two-stage regression analysis, propensity score matching, and alternative measures of earnings quality. We use three-stage regression modeling to address the issue of the joint effects of ICFR and audit fees on accruals quality and the demand effect of corporate governance on audit fees. Using...

...Hong K. Duong; Helen Kang; Stephen B. Salter ABSTRACT This paper examines the influence of national culture on corporate governance. We postulate that national culture can shape the contracting environments by serving as an informal constraint that affects incentives and choices in corporate...

...Alexsandro Broedel Lopes; Martin Walker; Ricardo Luiz Menezes da Silva ABSTRACT In this study we investigate the complementary effect of firm-level incentives and IFRS adoption on the informativeness of accounting reports in Brazil. Using a specially constructed corporate governance index...

...Fernando Dal-Ri Murcia ABSTRACT The objective of this paper is to present a discussion of the article “The Determinants of Firm-Specific Corporate Governance Arrangements, IFRS Adoption, and the Informativeness of Accounting Reports: Evidence from Brazil,” which was presented in the Third...

... governance. Jain and Rezaee (2006) suggest that firms with effective corporate governance, reliable and transparent financial reports, and high-quality audit functions prior to SOX are positively affected by its passage. On the other hand, the costs of a regulatory requirement, such as the requirement...

..., corporate governance, and liquidity in Chile, which is a developing country. The study showed that board independence, voluntary corporate disclosures, and institutional monitoring help in reducing the trading costs and improve market liquidity. However, their study used the disclosure index used...

.... foreign ownership real earnings management corporate governance earnings quality endogeneity GHZZ is based on three premises: (1) REM is a dominant form of earnings management in Japan following the Big Bang Accounting Reform; (2) Japan is relatively weak in corporate governance in comparison...

... capital, when there is a high level of corporate governance. Our study contributes to research on XBRL and to practice by documenting how XBRL affects the cost of equity capital. Songsheng Chen is an Associate Professor at Beijing Institute of Technology, Ling Harris is an Assistant Professor...

... corporate governance Malaysia The purpose of this study is to identify factors associated with fraudulent financial reporting in the emerging market country of Malaysia. The Treadway Commission (1987 , 2) defined fraudulent financial reporting as “intentional or reckless misconduct, whether act...

... not uniformly across all EU member states). accounting performance returns corporate governance dominant ownership voting rights cash flow rights regulatory environments For a variety of reasons, the shareholder that has the power to govern, or the capacity to control, may delegate the control...