The Impact of Corporate Governance Index and Earnings Management on Firms' Performance PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Impact of Corporate Governance Index and Earnings Management on Firms' Performance PDF full book. Access full book title The Impact of Corporate Governance Index and Earnings Management on Firms' Performance by Saira Ashfaq. Download full books in PDF and EPUB format.
Author: Saira Ashfaq
Publisher:
ISBN:
Category :
Languages : en
Pages : 14
Get Book Here
Book Description
This study investigates the impact of corporate governance index and earnings management on firms' performance and makes a comparative analysis of the selected Islamic and conventional financial institutions in Pakistan for the period of 2005-2015. Data of 20 KSE listed Islamic financial institutions (i.e., a few Islamic banks and mostly mud. ̄arabah companies), and 35 KSE listed conventional financial institutions (i.e., conventional banks, mutual funds, insurance companies, and investment companies) have been used for analysis. The fixed effect model and random effect model have been used for analysis. The study finds that the corporate governance structure of conventional financial institutions is sound as compared to Islamic financial institutions. The study also concluded that the manipulation for earnings management is less in Islamic financial institutions as compared to conventional financial institutions in Pakistan. Therefore, it does not affect firm's performance of Islamic financial institutions whereas the results of conventional financial institutions indicate that the manipulation of earnings management has an impact on their performance. Results of this study suggest that compliance with corporate governance practices is equally significant for both Islamic and conventional financial institutions.
Author: Saira Ashfaq
Publisher:
ISBN:
Category :
Languages : en
Pages : 14
Get Book Here
Book Description
This study investigates the impact of corporate governance index and earnings management on firms' performance and makes a comparative analysis of the selected Islamic and conventional financial institutions in Pakistan for the period of 2005-2015. Data of 20 KSE listed Islamic financial institutions (i.e., a few Islamic banks and mostly mud. ̄arabah companies), and 35 KSE listed conventional financial institutions (i.e., conventional banks, mutual funds, insurance companies, and investment companies) have been used for analysis. The fixed effect model and random effect model have been used for analysis. The study finds that the corporate governance structure of conventional financial institutions is sound as compared to Islamic financial institutions. The study also concluded that the manipulation for earnings management is less in Islamic financial institutions as compared to conventional financial institutions in Pakistan. Therefore, it does not affect firm's performance of Islamic financial institutions whereas the results of conventional financial institutions indicate that the manipulation of earnings management has an impact on their performance. Results of this study suggest that compliance with corporate governance practices is equally significant for both Islamic and conventional financial institutions.
Author: Katarina Svilar
Publisher:
ISBN:
Category :
Languages : en
Pages : 120
Get Book Here
Book Description
Author: 湯惠雯
Publisher:
ISBN:
Category :
Languages : en
Pages : 206
Get Book Here
Book Description
Author: Alqatan, Ahmad
Publisher: IGI Global
ISBN: 1799848531
Category : Business & Economics
Languages : en
Pages : 425
Get Book Here
Book Description
After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.
Author:
Publisher: Emerald Group Publishing
ISBN: 178560354X
Category : Business & Economics
Languages : en
Pages : 280
Get Book Here
Book Description
Advances in Financial Economics, volume 18, will present research on corporate governance both in the US and globally. The volume will aim at providing a deeper understanding of corporate governance practices, trends, innovations and challenges using international data.
Author: Abdul Ghofar
Publisher: Springer
ISBN: 3319109960
Category : Business & Economics
Languages : en
Pages : 188
Get Book Here
Book Description
This book analyzes the determinants and effectiveness of corporate governance in an integrated model drawing on contingency theory and employing structural equation modeling (SEM). Business competition as an environmental factor and strategy as an organizational factor are important determinants of corporate governance, while organizational performance and earnings quality are two dimensions of its effectiveness. This book focuses on the relationship between corporate governance and earnings management, and shows that corporate governance is effective in improving earnings quality and reducing accounting and governance risks. The authors also question the relation between corporate governance and company performance and present results of their analysis in this book.
Author: Ruud A.I. van Frederikslust
Publisher: Routledge
ISBN: 1134136056
Category : Business & Economics
Languages : en
Pages : 780
Get Book Here
Book Description
Pt. 1. Alternative perspectives on corporate governance systems -- pt. 2. Equity ownership structure and control -- pt. 3. Corporate governance, underperformance and management turnover -- pt. 4. Directors' remuneration -- pt. 5. Governance, performance and financial strategy -- pt. 6. On takeover as disciplinary mechanism.
Author: Jennifer Francis
Publisher: Now Publishers Inc
ISBN: 1601981147
Category : Business & Economics
Languages : en
Pages : 97
Get Book Here
Book Description
This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
Author: L. van den Berghe
Publisher: Springer Science & Business Media
ISBN: 1461551854
Category : Business & Economics
Languages : en
Pages : 232
Get Book Here
Book Description
In International Standardisation of Good Corporate Governance - Best Practices for the Board of Directors the Academy of Directors (AoD) presents a multidisciplinary approach for the governance of a company. The AoD also aims to use the interaction between the academic and the business world to change the environment in which companies work. This task is realised in different ways: by conducting applied scientific research, creating a large pool of professional experience and networking within the AoD, confronting these research results with the practical experience of the members, publishing these results, and organising training programmes. The AoD therefore collaborates very closely with the academic world. The Vlerick School of Management was the co-founder of the AoD, together with a great number of national and international business partners. The foundation of the AoD goes back to the initiative of its president, Mr. L.H. Verbeke (Loeff Claeys Verbeke). He was convinced that the increasing international interest in corporate governance would also affect Belgian companies, but that there was a need for an `indigenous coherent' view of corporate governance. Being at the cross-roads of different cultures and languages and at the same time being a very open economy, Belgium could not simply copy another country's code on good corporate governance. Therefore the initiative was taken to set up a broad international overview of the best practices for the board of directors, which is presented in this volume. This analysis is not only oriented towards the `famous' codes but aims to highlight as well the practical applications and problems faced in implementing these suggestions. Consequently special attention is given to the best practices for family businesses and medium-sized companies.
Author: Yaser Youssif
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Get Book Here
Book Description
