The Influence of Corporate Governance on Management Earnings Forecast Behaviour in a Low Private Litigation Environment 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 Influence of Corporate Governance on Management Earnings Forecast Behaviour in a Low Private Litigation Environment PDF full book. Access full book title The Influence of Corporate Governance on Management Earnings Forecast Behaviour in a Low Private Litigation Environment by Thu Phuong Truong. Download full books in PDF and EPUB format.
Author: Thu Phuong Truong
Publisher:
ISBN:
Category : Corporate governance
Languages : en
Pages : 438
Get Book Here
Book Description
Author: Thu Phuong Truong
Publisher:
ISBN:
Category : Corporate governance
Languages : en
Pages : 438
Get Book Here
Book Description
Author: Martin Fahy
Publisher: John Wiley & Sons
ISBN: 0470013044
Category : Business & Economics
Languages : en
Pages : 336
Get Book Here
Book Description
Following a series of corporate scandals, legislators have company executives in their sights, and are arming themselves with ever-greater regulatory firepower. All agree that good governance is essential - but must not be allowed to stifle business performance. Beyond Governance develops the concept of Enterprise Governance, an emerging framework which unites Performance, Conformance and Corporate Responsibility and shows how addressing all of these areas in a concerted, coordinated fashion will deliver value to the organisation and its stakeholders. In particular, it focuses on the skills, processes and systems that are required to deliver excellence in each of these areas, giving readers a practical insight into the issues and an understanding of best practice in each area. Many firms are rethinking their finance activities in the light of e-commerce, shared service centres, business intelligence technology and cost pressures. Beyond Governance explores the challenge of building a modern, flexible finance function, describing the emerging role of the new CFO and how finance professionals should respond to this new business environment.
Author: Oliver Marnet
Publisher: Routledge
ISBN: 1134073674
Category : Business & Economics
Languages : en
Pages : 387
Get Book Here
Book Description
Corporate scandals due to bad accounting happen far too frequently for a system of corporate governance to be deemed effective. This book tells why the safeguards designed to prevent bad accounting so often fail. By studying why the auditors and members of a board of directors regularly fail to deliver the truth about a company‘s financ
Author: Yaser Youssif
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Get Book Here
Book Description
Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587
Get Book Here
Book Description
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Author: Martin Hilb
Publisher: Haupt Verlag AG
ISBN: 3258077304
Category :
Languages : de
Pages : 210
Get Book Here
Book Description
Author: Martin Hilb
Publisher: Haupt Verlag
ISBN: 3258481350
Category : Business & Economics
Languages : de
Pages : 207
Get Book Here
Book Description
In diesem Band werden von Autoren aus verschiedenen Ländern innovative, praxisrelevante Konzepte zur wirksamen Führung und Aufsicht von Unternehmen vorgestellt sowie Empfehlungen an die Governance-Praxis vermittelt. Namhafte Vertreter der Board-Praxis wie zum Beispiel Prof. Dr. Pius Baschera (Hilti AG), Dr. h.c. Franz Marty (Raiffeisen Gruppe), Dr. h.c. Helmut Maucher (Nestlé SA) und Dr. Jürg Witmer (Clariant AG und Givaudan SA) nehmen dazu kritisch Stellung.
Author: Klaus J. Hopt
Publisher: Walter de Gruyter
ISBN:
Category : Business & Economics
Languages : en
Pages : 484
Get Book Here
Book Description
No detailed description available for "Corporate Governance and Directors' Liabilities".
Author: Nico Alexander
Publisher:
ISBN:
Category :
Languages : en
Pages : 6
Get Book Here
Book Description
Objective -The purpose of this research is to empirically examine the effect of corporate governance, ownership and tax aggressiveness on earnings management. Methodology/Technique -The population of this research consists of non-financial companies listed on the Indonesian Stock Exchange (IDX) between 2013 and 2015. This research uses 3 recent years and utilizes different variable that have not been used in prior research. The 67 samples were choose using a purposive sampling method. The hypotheses are tested using multiple regression analysis with the SPSS program, to investigate the influence of each independent variable on earnings management. Findings -The results show that the board of director have a positive influence on earnings management, while board independence, audit quality, managerial ownership, and tax aggressiveness have no influence on earnings management. Novelty -This research add value in the existing literature and empirically study the effect of the board of directors, independence of the board, audit quality, managerial ownership, and tax aggressiveness on earnings management. Type of Paper: Empirical.
Author: Nopphon Tangjitprom
Publisher:
ISBN:
Category :
Languages : en
Pages : 8
Get Book Here
Book Description
This paper aims to examine the role of corporate governance in reducing the negative effect of earnings management. The accounting data for U.S. firms during 2002-2010 were collected from WorldScope database and the corporate governance data were from ASSET4, which is an affiliate of Thomson Reuter. Earnings management can be harmful to firm value if it arises from managerial opportunism, whereas it can also be beneficial if managers intend to convey some information about future earnings or reduce the volatility of reported earnings. The empirical evidence has shown that earnings management has a negative effect on firm value. However, the negative effect of earnings management is neutralized by the role of corporate governance, which helps to reduce managerial opportunism. Firms with a lower CG score face the negative effect of earnings management, whereas firms with a higher CG score face a less-negative effect from earnings management. In other words, managerial opportunism with earnings management is lower in good-governance firms. Therefore, corporate governance provides a crucial role in reducing the negative effect of earnings management.
