... compensation is important in encouraging carbon disclosure. This suggests that CEO compensation may be an effective tool for aligning CEO interests with those of stakeholders to ultimately achieve carbon reduction goals. In addition, CEO compensation may be an effective corporate governance mechanism...

... 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...

... characteristics in determining firms' choice of debt, our study contributes to the literature by showing that FIIs as external participators in corporate governance play a vital role in firms' debt financing decisions as well. The remainder of this study is organized as follows. We discuss...

... 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...

... 2009 ). Editor's note: Accepted by Ervin L. Black. January 2015 January 2016 2016 foreign private issuers corporate governance audit committee financial expert cross-listing The underlying purpose of this research study is to investigate the economic...

... June 2015 2016 Malaysia capital market corporate social responsibility blockholding corporate governance This paper investigates whether social and environmental information is “decision useful” to capital market participants in a developing country like Malaysia. Thus, the study's...

.... 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. 2015 Songsheng Chen is an Associate Professor at Beijing Institute of Technology, Ling Harris is an Assistant...

..., multiple directorships, and audit quality are positively and significantly associated with FFR. Additionally, we find evidence of earnings management in the years leading up to FFR. The structural and institutional environment in Malaysia has substantial implications for corporate governance and FFR...

... landscapes and, hence, their effects on performance. accounting performance returns corporate governance dominant ownership voting rights cash flow rights regulatory environments Companies use capital markets to transform themselves from privately owned entities into public companies to reap...