Board Independence, Expertise, Foreign Board Member and Financial Performance of Listed Insurance Firms in Nigeria [PDF]
International Journal of Management, Accounting and Economics, 2019 Most studies on board independence, board expertise, foreign board members and financial performance in Nigeria and other parts of the world showed different results with some showing positive, negative and mixed results.
Joshua Gambo +3 more
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Board financial expertise and dividend-paying behavior of firms
, 2018 Purpose Numerous researchers have developed theories and studies to uncover the issues pertinent to dividend policy dynamics, but it is still one of the unresolved problems of finance.
Bushra Sarwar +3 more
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Audit Committee Financial Expertise Mitigation of Real Earnings Management
We examine whether and in what contexts the education and experience dimensions of financial expertise on the audit committee lowers the propensity for real earnings management.
Aldamen, Husam +4 more
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Financial Expertise as an Arms Race [PDF]
, 2010 We propose a model in which firms involved in trading securities overinvest in financial expertise. Intermediaries or traders in the model meet and bargain over a financial asset.
Glode, V., Lowery, R., Green, R.C.
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Determinants of board members' financial expertise -- Empirical evidence from France
Very few countries require directors to be financially literate. This article investigates the determinants of boards' financial expertise using a sample of 95 nonfinancial French listed firms.
Stolowy, Hervé, Jeanjean, Thomas
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Financial services and the Transatlantic Trade and Investment Partnership. CEPS Policy Brief No. 302, 20 November 2013 [PDF]
, 2013 Given the size of the financial markets on both sides of the Atlantic and the symmetry in the follow-up of the G-20 standards, Karel Lannoo argues in this Policy Brief that the Transatlantic Trade and Investment Partnership (TTIP) provides a good ...
Lannoo, Karel.
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Earnings quality and CFO financial expertise
, 2009 Scope and Method of Study: Financial reporting is a central issue in the capital markets. As financial reporting is mainly the responsibility of chief financial officers (CFOs), the characteristics of a CFO potentially affect the quality of financial ...
Rakhman, Fuad
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Audit committee financial expertise, equity compensation and employee whistleblowing
Motivated by the importance of effective oversight in mitigating the risks of employee external whistleblowing, this study investigates the effect of audit committee financial expertise and equity compensation on employee external whistleblowing. Drawing
Lee, Gladys
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CORRELATION BETWEEN INTERNATIONAL FINANCIAL REPORTING STANDARDS AND ASSESSMENT IN THE CONTEXT OF MARKET VALUE RELATIONS -FAIR VALUE [PDF]
Applying International Financial Reporting Standards (IFRS) will have the purpose: the rationale is that the professional accounting, switching to accounting based on fair value, involves getting more frequent information on the fair value of assets ...
Cristina Mihaela ONICA, Neculina CHEBAC
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