International Journal of Disclosure and Governance

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ERM and strategic planning: a change in paradigm
International Journal of Disclosure and Governance - Tập 15 - Trang 51-59 - 2018
Elizabeth M. Pierce, James Goldstein
In 2014, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) announced that they would embark on the revision of their Enterprise Risk Management—Integrated Framework (2004). After 2 years of deliberations and a 6-month evaluation period, COSO has finally released its Enterprise Risk Management: Integrating Strategy and Performance on September 6, 2017. One of the primary i... hiện toàn bộ
Interactive financial reporting using XBRL: An overview of the global markets and Europe
International Journal of Disclosure and Governance - Tập 6 Số 3 - Trang 262-272 - 2009
Απόστολος Αποστόλου, Konstantinos A. Nanopoulos
The impact of company size and multiple directorships on corporate governance effectiveness
International Journal of Disclosure and Governance - Tập 12 - Trang 354-371 - 2015
Curtis E Clements, John D Neill, Paul Wertheim
Prior research provides two opposing theories as to whether having corporate directors that serve on multiple boards is beneficial or harmful to governance effectiveness. One line of prior research tests the ‘Busyness Hypothesis’, which states that as directors accept additional outside directorships, they become overcommitted or distracted, resulting in a decrease in governance effectiveness. Alt... hiện toàn bộ
The relationship between director tenure and director quality
International Journal of Disclosure and Governance - - 2018
Curtis E. Clements, Ryan K. Jessup, John D. Neill, Paul Wertheim
Corporate governance in India: Moving gradually from a regulatory model to a market-driven model — A survey
International Journal of Disclosure and Governance - Tập 5 Số 3 - Trang 205-235 - 2008
Amitha Sehgal, J Mulraj
Hedge fund activism: Cases, analysis and corporate governance
International Journal of Disclosure and Governance - Tập 9 - Trang 264-283 - 2012
Majed R Muhtaseb, Karampreet K Grover
Activist hedge funds attempt to enhance shareholder value for their fund investors and company shareholders mainly through their active intervention in the business strategy of target firms. The objective of this article is to investigate five cases of hedge fund activism. The five activist hedge fund cases are Pirate Capital, LLC versus Walter Industries, Inc.; Shamrock Activist Value Fund versus... hiện toàn bộ
Earnings management and financial reports’ readability: moderating role of audit quality, cash holding, and ownership pattern
International Journal of Disclosure and Governance -
Chanchal Chatterjee
Do culture and religion mitigate earnings management? Evidence from a cross-country analysis
International Journal of Disclosure and Governance - Tập 8 - Trang 103-121 - 2010
Jeffrey L Callen, Mindy Morel, Grant Richardson
This study investigates whether culture in general and religion in particular mitigate earnings management. Using a cross-country data set, empirical tests based on rank regressions indicate that earnings management is unrelated to both religious affiliation and the degree of religiosity. In contrast, earnings management is found to be negatively related to the updated Hofstede cultural variable o... hiện toàn bộ
Ownership concentration, managerial ownership, and firm performance in Saudi listed firms
International Journal of Disclosure and Governance - - Trang 1-14 - 2023
Helmi A. Boshnak
This study aims to investigate the impact of ownership concentration and managerial ownership on firm performance in Saudi listed firms. The relationship between ownership concentration, managerial ownership, and firm performance is examined using a Fixed effects (FE) model and a Two-Stage least squares (2SLS) regression model for 70 Saudi listed firms over the period 2016–2021 to enable hypothesi... hiện toàn bộ
SOX generated changes in board composition: Has accounting's academia noticed?
International Journal of Disclosure and Governance - Tập 5 - Trang 333-348 - 2008
Timothy G Coville
This paper surveys the academic accounting papers published to-date concerning the effects of the Sarbanes–Oxley Act of 2002 (SOX) and associated stock exchange requirement changes for publicly listed firm's boards of director's composition and structure. Professionals in for-profit organisations will see what changes appear to have delivered market value improvements, for example, from adding an ... hiện toàn bộ
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