International Journal of Disclosure and Governance
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As gatekeepers, independent directors of public companies face additional scrutiny and liability in the post-Enron/WorldCom world
International Journal of Disclosure and Governance - Tập 3 - Trang 3-15 - 2006
The settlements in WorldCom and Enron, together with enforcement actions by the SEC and the new remedies under Sarbanes—Oxley, indicate that independent directors will face very real financial, regulatory and criminal liability if they fail to execute their duties properly. This paper, written by two attorneys with the SEC, reviews some of the recent cases concerning independent directors. In rece...... hiện toàn bộ
The regulation framework for the banking sector: The EMU, European banks and rating agencies before and during the recent financial and debt crisis
International Journal of Disclosure and Governance - - 2012
In this article, I present a holistic regulation framework for the banking sector. The article is based on European banks that are part of the European Monetary Union (EMU). Initially, I focus on the timelines and review the integration of the EMU, relevant legislation and information on member countries’ banking sectors. This information creates the framework for my analysis. A regulation framewo...... hiện toàn bộ
Mutual fund advisers fees and executive compensation
International Journal of Disclosure and Governance - Tập 7 - Trang 7-19 - 2009
The case of Jones v. Harris (2008a) that is currently before the Supreme Court poses issues with regard to mutual fund managers' fees and expense (Advisory Fees). However, the case may signal the direction courts will take in reviewing management compensation of large corporations as well. Advisory Fees pose a number of fundamental issues that appear in many fiduciary relationships. First, why do ...... hiện toàn bộ
Management's evaluation of internal controls under Section 404(a) using the COSO 1992 control framework: Evidence from practice
International Journal of Disclosure and Governance - Tập 5 - Trang 48-68 - 2008
A large number of surveys and research studies have been conducted on documenting the costs and benefits of implementing Section 404 internal control certification requirements. Overall, these studies conclude that for companies of all sizes — accelerated and nonaccelerated filers — costs far outweigh the benefits and sustaining compliance with Section 404 at such high costs would make US capital ...... hiện toàn bộ
A critical analysis of the ‘one share–one vote’ controversy
International Journal of Disclosure and Governance - Tập 5 - Trang 126-139 - 2008
The question of whether companies' share structure should be based on proportionality between ownership and control has been debated for decades. Powerful institutional investors have over the years tried to convince the EU that a harmonisation of share structures across Europe improves corporate governance. This, however, has been heavily disputed by the several listed companies and their organis...... hiện toàn bộ
Exploring the causes and consequences of director overboardedness in an emerging market
International Journal of Disclosure and Governance - Tập 15 - Trang 210-220 - 2018
Scholars and shareholder activists have raised concerns about directors serving on multiple boards simultaneously. Semi-structured interviews were conducted with 10 experienced diverse South African directors to investigate the causes and consequences of overboardedness. Interviewees identified the limited talent pool and board diversity targets as the main causes of overboardedness (or interlocki...... hiện toàn bộ
Political connection, ownership concentration, and corporate social responsibility disclosure quality (CSRD): empirical evidence from Jordan
International Journal of Disclosure and Governance - Tập 20 - Trang 83-98 - 2022
One of the main goals of this study is to investigate whether politically connected firms have a different tendency toward disclosing CSR information compared to those without political connections. Another purpose of this research is to add to the existing literature by looking into the impact of political connections in moderating the relationship between ownership concentration and CSRD. We col...... hiện toàn bộ
To win the marketplace, you must first win the workplace: CEO ability, CSR, and firm performance: evidence from fast-growing firms in Asia–Pacific
International Journal of Disclosure and Governance - - Trang 1-19 - 2024
In this study, we examine the impacts of the chief executive officer’s (CEO) ability on a firm’s corporate social responsibility (CSR) and the CSR effect on a firm’s performance. In addition, we explore the CEO’s role in aligning the relationship between CSR and firm performance. Our findings show that a firm’s CSR and performance increase with the CEO’s ability. Further, CEO ability moderates an ...... hiện toàn bộ
An underwriter's perspective on audit committee financial expertise
International Journal of Disclosure and Governance - Tập 3 - Trang 107-114 - 2006
This paper discusses the ways and means employed by Director and Officer Liability Insurance underwriters in the assessment of the financial statements of public companies. The techniques described are offered for the instruction and edification of corporate directors, particularly audit committee members. Additionally, the paper offers a proposal for the ongoing dialogue of underwriters, risk man...... hiện toàn bộ
Environmental disclosures by Indian companies: role of board characteristics and board effectiveness
International Journal of Disclosure and Governance - - Trang 1-16 - 2023
This research recognizes the increasing importance of the preservation of the natural environment for society as well as for the corporate sector. The study adopts a stakeholder-agency theory perspective to examine the influence of characteristics and effectiveness of the board of directors on the environmental disclosures made by the corporate sector. The method of content analysis was adopted fo...... hiện toàn bộ
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