Results 31 to 40 of about 250,625 (204)
Audit Committee Characteristics and the Free Cash Flow: Testing the Agency and the Transactions Cost Theories [PDF]
مطالعات تجربی حسابداری مالی, 2020 According to the agency theory, the existence of effective corporate governance mechanisms (audit committee) can solve the problems associated with agency issues and, as a result, reduces the free cash flow of companies.
Mostafa Abdi +3 more
doaj +1 more source
Board financial expertise and the capital decisions of US banks [PDF]
Journal of Corporate Finance, 2021 We examine whether increasing financial expertise among independent directors facilitates bank capital decisions that promote financial stability. We find US banks with more financial expert independent directors opt for higher target capital ratios and adjust faster their capital structure when they are below the target. We provide evidence suggesting
Gilani, U, Keasey, K, Vallascas, F
openaire +4 more sources
Akuntansi dan Teknologi Informasi, 2021 Earnings management is a manager's choice to choose accounting policies or real actions to achieve certain earnings goals. This study aims to examine the effect of the gender financial expertise of the audit committee on earnings management practices ...
Flaviana Agustiani Yuniargo +1 more
doaj +1 more source
Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [PDF]
مجله دانش حسابداری, 2020 Objective: Information is the most important source of decision-making, and its important role in the capital market makes it the most important asset.
Hirad Nazari +2 more
doaj +1 more source
Managing Financial Expertise [PDF]
, 2021 We study credit markets in which lenders can invest in financial expertise to reduce the cost of acquiring information about underlying collateral. If the pledgeability of corporate income is low, information acquisition enhances liquidity, but lenders ...
Asano, Koji
core
The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The main purpose of this study is to investigate the relation between CEO tenure and financial expertise and audit fees. Using samples of firms (129 firms) in the Tehran Stock Exchange, the results show that, from 2008 to 2015 there’s a positive ...
Mahmood Lari Dasht Bayaz, Javad Oradi
doaj +1 more source
The Social Value of Financial Expertise [PDF]
American Economic Review, 2019 I study expertise acquisition in a model of trading under asymmetric information. I propose and implement a method to measure r, the ratio of the marginal social value to the marginal private value of expertise. This can be decomposed into three sufficient statistics: traders’ average profits, the fraction of bad assets among traded assets, and the ...
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BOARD ATTRIBUTES AND QUALITY OF FINANCIAL REPORTING IN NIGERIAN COMPANIES: AN EMPIRICAL EVIDENCE [PDF]
Malaysian E Commerce Journal, 2019 The study x-rays the relationship that board expertise and board independence have on financial reporting quality in Nigeria. The study used data gathered from forty quoted companies for the period 2010- 2015.
Ogbaisi, Sebastine Abhus +2 more
doaj +1 more source
Effect of CEO Characteristics and Financial Performance of Listed Consumer Goods Firms in Nigeria [PDF]
International Journal of Management, Accounting and Economics, 2023 The study examines the effect of chief executive officers (CEO) Characteristics on the financial performance of listed fast moving consumer goods firms in Nigeria from 2013 to 2022. The study used a sample size of thirteen (13).
Mohammed Kauji, Shehu Usman, Saidu Adamu
doaj +1 more source
Audit Committee and Audit Quality:An Empirical Analysis Considering Industry Expertise, Legal Expertise and Gender Diversity [PDF]
, 2021 The extant literature and corporate governance regulations suffer from a tight focus on audit committee (AC) financial expertise as a mean of improving the AC’s oversight role.
Yekini, S. +2 more
core +1 more source