Corporate Governance and Quality of Earnings: A Comparative Analysis between a Common Law and a Code Law Country - Image 1

£62.00

LAP Lambert Academic Publishing Corporate Governance and Quality of Earnings: A Comparative Analysis between a Common Law and a Code Law Country

Name: Corporate Governance and Quality of Earnings: A Comparative Analysis between a Common Law and a Code Law Country
Brand: LAP Lambert Academic Publishing
Price: 62.0 GBP
Availability: InStock

E-Commerce

Price data last checked 63 day(s) ago - refreshing...

View at Amazon

Price History & Forecast

Last 28 days • 28 data points (No recent data available)

Historical

Generating forecast...

Price Distribution

Price distribution over 28 days • 1 price levels

Days at Price

Price Analysis

Most common price: £62 (28 days, 100.0%)

Price range: £62 - £62

Price levels: 1 different prices over 28 days

Description

Well-known corporate scandals (e.g. Enron, Parmalat, Anglo Irish Bank, etc.), have moved corporate governance issues back into the limelight. Properly structured corporate governance is essential to ensure an organization’s integrity and attract external capital at a reasonable cost. This book examines the efficacy of a firm’s corporate governance and board structure in curbing earnings management and whether the effect changes in different legal contexts. This is done using a matched-pairs sample of companies listed in one common law country, the UK, and one code law country, Italy. It is reported that the strong corporate governance and board structure significantly reduce earnings management. The effect is stronger in Italy where these mechanisms act as an effective substitute for a weaker legal protection. The analysis of individual corporate governance attributes shows that institutional investor ownership is the most important feature of UK governance in terms of reducing earnings management, while the avoidance of CEO duality prevails in Italy. These results suggest that corporate governance is more important where the law cannot ensure an adequate investor protection.

Product Specifications

Brand: LAP Lambert Academic Publishing
Format: paperback
ASIN: 3659201014
Category: Books > Subjects > Business, Finance & Law > E-Commerce
Domain: Amazon UK
Publication Date: 11 March 2014
Listed Since: 04 April 2014

Barcode

No barcode data available

LAP Lambert Academic Publishing Corporate Governance and Quality of Earnings: A Comparative Analysis between a Common Law and a Code Law Country

Price History & Forecast

Price Distribution

Price Analysis

Description

Product Specifications

Barcode

Similar Products You Might Like

Corporate Governance as a Limited Legal Concept (European Company Law Series) (European Company Law, 4)

Rethinking Corporate Governance: The Law and Economics of Control Powers (Routledge Research in Corporate Law)

The Legal Basis of Corporate Governance in Publicly Held Corporations: A Comparative Approach: 01 (Studies in Comparative Corporate and Financial Law)

Comparative Corporate Governance: A Functional and International Analysis (International Corporate Law and Financial Market Regulation)

Corporate Law and Financial Instability (Routledge Research in Corporate Law)

Corporate Law and Financial Instability (Routledge Research in Corporate Law)

Corporate Governance: An Institutionalist Approach: An Institutionalist Approach

Routledge Intellectual Property, Finance and Corporate Governance

Principles and Practices of Corporate Governance: In the Global Economy

Comparative Research on Earnings Management, Corporate Governance, and Economic Value (Advances in Finance, Accounting, and Economics)

The Law on Corporate Governance in Banks (Elgar Financial Law and Practice series)

Comparative Corporate Governance of Non-Profit Organizations (International Corporate Law and Financial Market Regulation)

German Corporate Governance in International and European Context

Corporate Governance and Organisational Performance: The Impact of Board Structure

Comparative Corporate Governance: A Chinese Perspective: A Chinese Perspective (Global Trade & Finance Series)

After Enron: Improving Corporate Law and Modernising Securities Regulation in Europe and the US

Corporate Governance: Political and Legal Perspectives (Corporate Governance in the New Global Economy series)

Corporate Governance of Non-Listed Companies

Comparative Corporate Governance: A Research Overview (State of the Art in Business Research)

De Gruyter Comparative Corporate Governance - Essays and Materials

Comparative Corporate Law (American Casebook Series)

European Corporate Governance: Readings and Perspectives

Law, Corporate Governance and Accounting: European Perspectives (Routledge Studies in Accounting)

Rethinking Corporate Governance in Financial Institutions (Routledge Research in Corporate Law)