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Catarina Gonçalves Dias, Inna Choban de Sousa Paiva and Luísa Cagica Carvalho
This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collect...
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Saleh F. A. Khatib, Hamzeh Al Amosh and Husam Ananzeh
We aim to provide a comprehensive systematic analysis of scholarly publications in the field of board compensation in financial sectors extending through the years 1987 to 2021. Hence, the most notable themes, theories, and contributions to the literatur...
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George Obeng
Pág. 50 - 59
Funding entrepreneurial innovation with debt capital, defiling capital structure optimality, to push an economy forward in emerging economies is the focus of this study. It is targeting potential investors through a survey to seek clarification on their ...
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Dan Lin,Lu Lin
Pág. 18 - 24
This study examines the influence of corporate governance on dividend policy based on a sample of Canadian firms listed on the S&P/TSX composite index during 2009-2012. The results show that firms with better governance quality, measured by the governanc...
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Bum-Jin Park
AbstractBackground: It is extremely important that an audit committee (AC) monitors a company?s financial reporting process, and that the committee engages a high-quality auditor to carry this out effectively. Prior research on ACs has paid much attentio...
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Joshua R. Aaron,Amy McMillan,Timothy C. Dunne
Pág. 46 - 64
This study examines the relationship between CEO compensation packages and firm performance. We suggest that CEO age and tenure moderate the relationship between the aforementioned variables. Our results indicate that younger and newly minted CEOs perfor...
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Roberto Frota Decourt,Jairo Laser Procianoy
Pág. 461 - 498
The purpose of this paper is to present the results of a survey with Brazilian listed companies CFOs` trying to identify how these companies determine and manage their payout policy. It was identified that the final decision about dividends is taken by t...
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Ercan Tatlidil
Pág. 103 - 122
During the last 30 years, we have witnessed an information and communication technology revolution, not only in highly developed industrial societies but even in developing societies. It means that these developments are reshaping business stiles, skill ...
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