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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
91

The relationship between corporate governance and accounting conservatism

Roslinda, Accounting, Australian School of Business, UNSW January 2009 (has links)
Whilst extensive research has been done on the association between corporate governance and firm performance, the empirical evidence is inconclusive. This thesis argues that the failure of past studies to establish a positive association between corporate governance and performance might be caused by the use of conservative accounting in firms. If firms with stronger corporate governance adopt more conservative accounting procedures, then tests of the relationship between corporate governance characteristics and performance will be biased downwards. If market participants fail to recognise a link between conservative accounting and corporate governance, then firms with stronger corporate governance might also be systematically undervalued. Therefore, studying the relationship between selected corporate governance attributes and the extent of conservative accounting does more than just extend our understanding of the link between governance characteristics and accounting quality. It also provides useful insights for interpreting the existing literature on the association between corporate governance and performance. In this thesis, detailed investigation is undertaken of the link between several governance characteristics (as well as an aggregate index) and the extent of conservatism evident in Australian firms?? financial reporting. Overall, the results provide only weak evidence that firms with certain governance characteristics report more conservatively. Evidence of any such link is restricted to measures of board composition and leadership, and even then the results are sensitive to the method used to measure the extent of conservatism in financial reporting. There is no systematic evidence of an association for measures of audit committee composition, nor board size. Finally, there is only weak evidence that use of a Big 5 auditor affects the extent of conservatism and the results are sensitive to the period investigated. These results are all robust to explicitly recognizing possible endogeneity between the extent of conservative accounting and the governance attributes examined. Overall, the results raise important questions about the extent to which widely advocated corporate governance attributes result in accounting outcomes which accelerate the revelation of relatively poor economic news, at least for Australian firms in the years examined (1998 and 2002). However, beyond the immediate relationship examined, the results also suggest that caution is appropriate before dismissing the absence of a link between governance attributes and firm performance as being attributable to accounting conservatism.
92

Discrete PCA: an application to corporate governance research

Le, Hanh T., Banking & Finance, Australian School of Business, UNSW January 2007 (has links)
This thesis introduces the application of discrete Principal Component Analysis (PCA) to corporate governance research. Given the presence of many discrete variables in typical governance studies, I argue that this method is superior to standard PCA that has been employed by others working in the area. Using a dataset of 244 companies listed on the London Stock Exchange in the year 2002-2003, I find that Pearson's correlations underestimate the strength of association between two variables, when at least one of them is discrete. Accordingly, standard PCA performed on the Pearson correlation matrix results in biased estimates. Applying discrete PCA on the polychoric correlation matrix, I extract from 28 corporate governance variables 10 significant factors. These factors represent 8 main aspects of the governance system, namely auditor reputation, large shareholder influence, size of board committees, social responsibility, risk optimisation, director independence level, female representation and institutional ownership. Finally, I investigate the relationship between corporate governance and a firm's long-run share market performance, with the former being the factors extracted. Consistent with Demsetz' (1983) argument, I document limited explanatory power for these governance factors.
93

Essays on corporate governance, analyst coverage and loan pricing /

Yuan, Lianzeng. January 2006 (has links)
Thesis (Ph.D.)--York University, 2006. Graduate Programme in Business Administration. / Typescript. Includes bibliographical references (leaves 168-181). Also available on the Internet. MODE OF ACCESS via web browser by entering the following URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:NR19850
94

Staging als ein Instrument des Corporate Governance in Venture-capital-Beziehungen

Komm, Matthias January 2007 (has links)
Zugl.: Göttingen, Univ., Diplomarbeit, 2007
95

Ultimate ownership and corporate performance in Russia /

Chernykh, Lyudmila. Szewczyk, Samuel. Garner, Jacqueline L. January 2005 (has links)
Thesis (Ph.D.)--Drexel University, 2005. / Includes abstract and vita. Includes bibliographical references (leaves 87-92).
96

Insider ownership, shareholder structures and corporate governance /

Moldenhauer, Benjamin. January 2007 (has links)
Techn. University, Diss., 2006--München.
97

Ownership, property rights structure and economic performance in developed and transitional countries

Zhang, Ronghui January 2008 (has links)
Zugl.: Bremen, Univ., Diss.
98

Raising the bar for CSR using regulatory tools for reporting to enhance corporate social responsibility activities /

Pearson, Darlene A. January 1900 (has links)
Thesis (M.A.)--Royal Roads University (Canada), 2005. / Includes bibliographical references.
99

Stock options as a compensation device: A behavioral approach

Spalt, Oliver, January 2008 (has links)
Mannheim, Univ., Diss., 2008.
100

The role of the independent non-executive director in Australia

Lipman, Trevor. January 2008 (has links)
Thesis (DBA)--Macquarie University, Graduate School of Management, 2008. / Bibliography: p. 275-289.

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