Board composition and corporate risk-taking: a review of listed firms from Germany and the USA

ZI Younas, C Klein, T Trabert, B Zwergel - Journal of Applied …, 2019 - emerald.com
Purpose Corporate governance is a crucial factor when considering excessive corporate risk-
taking. Since corporate boards play such an important role in corporate governance, the …

Internal control and enterprise green innovation

P Wang, H Bu, F Liu - Energies, 2022 - mdpi.com
Green innovation has become an important support to promote the strategic goals of peak
carbon dioxide emission and high-quality economic development. This paper systematically …

Corporate governance reform and executive incentives: Implications for investments and risk taking

DA Cohen, A Dey, TZ Lys - Contemporary Accounting …, 2013 - Wiley Online Library
We investigate the mechanism through which the Sarbanes Oxley Act (SOX) was associated
with changes in corporate investment strategies. We document that the passage of the …

Corporate governance, firm value and risk: Past, present, and future

B Balachandran, R Faff - Pacific-Basin Finance Journal, 2015 - Elsevier
This paper, which serves as the lead article for this special issue of the Pacific-Basin
Finance Journal published in conjunction with the 5th FMCG Conference 2014, reviews and …

Assessing the Sustainability of Firm Value: The Impact of Board Composition, Firm Size, and Earnings Manipulation in the LQ45 Index

M Fahlevi, M Moeljadi, S Aisjah… - E3S Web of …, 2023 - e3s-conferences.org
This study examines the roles of board composition, firm size, and earnings manipulation in
determining firm value within the context of the LQ45 index, which comprises the 45 most …

Corporate governance and the timing of earnings announcements

R Michaely, A Rubin, A Vedrashko - Review of Finance, 2014 - academic.oup.com
Using comprehensive time stamp data on earnings announcements collected from
newswires, we show that earnings news announced within trading hours results in …

Enhanced management information disclosure responsibilities and corporate risk-taking: Evidence from the accountability system for errors in China

W Liu, G Lin, Q He - International Review of Economics & Finance, 2024 - Elsevier
Enhancing management's responsibility for information disclosure can improve a firm's risk-
taking by improving its resource allocation efficiency, but it can also reduce firm risk-taking …

The Sarbanes Oxley Act of 2002: Implications for compensation contracts and managerial risk-taking

DA Cohen, A Dey, TZ Lys - Available at SSRN 1027448, 2007 - papers.ssrn.com
Abstract The Sarbanes Oxley Act of 2002 (SOX) introduced several governance reforms that
considerably increased the total risk exposure of CEOs. We examine the effects of these …

[图书][B] Managing IT outsourcing

E Beulen, PM Ribbers - 2010 - taylorfrancis.com
Outsourcing is a major international phenomenon in business today. The areas of
Information Technology and Management represent a unique case for outsourcing, both in …

Investor demand for internal control audits of large US companies: Evidence from a regulatory exemption for M&A transactions

RR Carnes, DM Christensen… - The Accounting …, 2019 - publications.aaahq.org
Because internal control audits never existed before the passage of the Sarbanes-Oxley Act
(SOX), and these audits simultaneously became mandatory for all US accelerated filer …