|
|
|
|
|
Jorge Andrés Muñoz Mendoza,Sandra María Sepúlveda Yelpo,Carmen Lissette Veloso Ramos
Pág. 269 - 286
We analyze the effects of financing policies, dividends, and corporate governance on ownership structure in Chilean companies. We used a sample of 185 companies listed on the Santiago Stock Exchange that answered the NCG 341 survey on Corporate Governanc...
ver más
|
|
|
|
|
|
|
|
|
Dante Mendes Aldrighi,Fernando Antonio Slaibe Postali,Maria Dolores Montoya Diaz
Pág. 5 - 38
The literature has not reached a consensus on the motivation and implications of pyramidal ownership schemes. For some, such arrangements make it easier for controlling shareholders to expropriate outside investors. More recently, some studies have chall...
ver más
|
|
|
|
|
|
|
|
|
Totok Budisantoso,Rahmawati Rahmawati,Bandi Bandi,Agung Nur Probohudono
Pág. 530 - 540
Objective of this research is to examine moderating effect of audit opinion accuracy on relationship between corporate governance and downward auditor switching in five countries of Association of Southeast Asian Nations (ASEAN) region. Sample of this re...
ver más
|
|
|
|
|
|
|
|
|
Mehdi Bouras,Mohamed Imen Gallali
Pág. 585 - 600
Based on a sample of 159 French firms and 203 U.S. firms for the period extending from 2003 to 2010, generally, we find that for both cases, managers engage in earnings' management when they have a high percentage of equity-based compensation. The financ...
ver más
|
|
|
|
|
|
|
|
|
Zaharaddeen Salisu Maigoshi,Rohaida Abdul Latif,Hasnah Kamardin
Pág. 51 - 55
This study was conducted on the related party transaction and earnings management. Agency theory provides that managers may engage into self-enrichment transactions to maximize their benefits at the detriment of the shareholders of the firm. Though, mana...
ver más
|
|
|
|