ERN: Corporate Governance (Emerging Markets Economics) (Topic)最新文献_第2页

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2020-08-31 DOI: 10.2139/ssrn.3691593

Feng Cao, Yuhai Xuan, Rongli Yuan, H. Zou

引用次数: 0

Ownership Concentration and Bank Profitability in China 股权集中度与中国银行盈利能力

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2020-08-20 DOI: 10.2139/ssrn.3684066

Qiubin Huang

引用次数: 19

South African Mandatory Offers Regime: Assessing Minorities’ Leverage to Seek Recourse and Equal Treatment in Takeover Bids 南非强制要约制度:评估少数族裔在收购出价中寻求追索权和平等待遇的杠杆作用

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2020-07-01 DOI: 10.5553/elr.000169

Paul Nkoane

{"title":"South African Mandatory Offers Regime: Assessing Minorities’ Leverage to Seek Recourse and Equal Treatment in Takeover Bids","authors":"Paul Nkoane","doi":"10.5553/elr.000169","DOIUrl":"https://doi.org/10.5553/elr.000169","url":null,"abstract":"A firm intention announcement must be made when the offeror is able and willing to acquire securities, and when a mandatory offer must be made. When the firm intention announcement is implemented, some sort of a contract is created. This rule has helped to determine the particular time the offeror should be liable to minorities. The question of when the offeror should bear the obligation to implement mandatory offers in aborted takeovers is thus no more problematic. Previously, the courts wrestled with this issue, but delivered what appears to be unsatisfactory decisions. This article will discuss the effect of a firm intention announcement and the responsibility that attends the making of that announcement. It intends to illustrate the extent of liability the offeror must bear in the event of a lapsed takeover, before and after the making of the firm intention announcement. The article examines the manner in which takeover rules can be enforced, and whether the current measures afford minorities proper protection. This brings to light the issue of equal treatment in takeovers and the fallacy thereof. A minor appraisal of the takeover rules in two jurisdictions in Europe (the United Kingdom and the Netherlands) is conducted to assess how equal treatment for minorities is promoted. Due to the difficulty minorities may experience in enforcing equal treatment in company takeovers, the article advocates for the alteration of the current South African takeover procedure for the promotion of minorities’ interests and for establishing rules that provide the offeror adequate information.","PeriodicalId":117141,"journal":{"name":"ERN: Corporate Governance (Emerging Markets Economics) (Topic)","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132349355","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Mandatory IFRS Adoption, Corporate Governance and Firm Value 强制性国际财务报告准则的采用，公司治理和公司价值

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2020-06-30 DOI: 10.2139/ssrn.3639275

J. Sampaio, Humberto Gallucci Netto, Vinicius Augusto Brunassi Silva, R. Schiozer

引用次数: 4

Оценка рисков проектов С R&D с помощью меры риска VaR И ES (Risk Assessment of Projects With R&D Using the Risk Measure VaR and ES)

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2020-05-25 DOI: 10.2139/ssrn.3710520

V. Minasyan

{"title":"Оценка рисков проектов С R&D с помощью меры риска VaR И ES (Risk Assessment of Projects With R&D Using the Risk Measure VaR and ES)","authors":"V. Minasyan","doi":"10.2139/ssrn.3710520","DOIUrl":"https://doi.org/10.2139/ssrn.3710520","url":null,"abstract":"Russian Abstract: Препринт подготовлен по материалам научно-исследовательской работы, выполненной в РАНХиГС при Президенте Российской Федерации в 2019 г. В данной работе предложена модель по оценке рисков проектов компаний, в которых присутствует R&D (Research & Development) – научно-исследовательские и опытно- конструкторские работы (НИОКР), комплекс мероприятий, включающий в себя как научные исследования, так и производство опытных и мелкосерийных образцов продукции, предшествующее запуску нового продукта или системы в промышленное производство. В работе получил развитие метод оценки соответствующих рисков, с помощью модифицированной для данного применения меры VaR.Построенная модель позволяет оценить риски проектов с R&D с помощью меры риска VaR при всевозможных параметрах, присутствующих в модели. Одновременно в работе приведен анализ уровня влияния проектов с R&D на экономику в целом. English Abstract: The preprint was prepared on the basis of research work carried out at the RANEPA under the President of the Russian Federation in 2019. This paper proposes a model for assessing the risks of projects of companies in which there is R&D (Research & Development) - research and development work (R&D), a set of measures that includes both scientific research and the production of prototypes and small-scale samples products prior to the launch of a new product or system into industrial production. In this work, a method for assessing the corresponding risks was developed using a modified VaR measure for this application. The constructed model makes it possible to assess the risks of projects with R&D using the risk measure VaR with all possible parameters present in the model. At the same time, the paper analyzes the level of influence of projects with R&D on the economy as a whole.","PeriodicalId":117141,"journal":{"name":"ERN: Corporate Governance (Emerging Markets Economics) (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121619130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Firm Opacity and Islamic Securities Issuance 公司不透明度与伊斯兰证券发行

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2020-04-18 DOI: 10.2139/ssrn.3604514

Sara Al Balooshi, Maria Chiara Iannino, Pejman Abedifar

引用次数: 0

Whistleblowing as a Corporate Governance Mechanism: A Comparative Analysis of Employee-Whistleblower Protection in the United Kingdom and Nigeria 举报作为一种公司治理机制:英国与尼日利亚员工-举报人保护的比较分析

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2020-01-25 DOI: 10.2139/ssrn.3547899

Uboho Inyang

{"title":"Whistleblowing as a Corporate Governance Mechanism: A Comparative Analysis of Employee-Whistleblower Protection in the United Kingdom and Nigeria","authors":"Uboho Inyang","doi":"10.2139/ssrn.3547899","DOIUrl":"https://doi.org/10.2139/ssrn.3547899","url":null,"abstract":"Under the notion of effective corporate governance, transparency and information disclosure are ideal requirements for the successful running of a corporation. However, in this age of sophistication in information processing and storage, these do not always come easy. Given this reality, stakeholders are expected to be involved in seeing to it that a corporation is transparently run without giving room for the perpetration of sinister activities by the managers of the company, more so when taking into consideration the fallible human nature of the managers. Whilst several approaches are consistently birthed in this regard, whistleblowing over the years has come to be reckoned with as one of those corporate governance mechanisms that effectively checkmate the managers in their administering of corporate entities. Whereas, whistleblowing involves a wide range of players/actors touching invariably all stakeholders of the company including shareholders, managers, promoters, employees and even the society at large, in most cases the employee-whistle-blowers are susceptible to reprisal attacks by erring managers than others, resulting in demotions and even termination of their employment contracts. For this reason, there has been a growing regulatory intervention in various jurisdictions to protect whistle-blowers, particularly, employees from suffering any detriment as a result of their brave act of disclosure to serve the public good. This paper compares the employee-whistle-blower protection regimes in two jurisdictions, the United Kingdom and Nigeria. It concludes that whereas both countries have wide-ranging regulatory provisions protecting employee-whistle-blowers from victimisation, the UK adopts a more intentional approach, going by its unified regulatory regime on whistle-blower protection.","PeriodicalId":117141,"journal":{"name":"ERN: Corporate Governance (Emerging Markets Economics) (Topic)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133217745","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Behavioral Forensics - An In-Depth Study 行为取证-深入研究

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2020-01-11 DOI: 10.2139/ssrn.3517622

A. Chandrasekar

{"title":"Behavioral Forensics - An In-Depth Study","authors":"A. Chandrasekar","doi":"10.2139/ssrn.3517622","DOIUrl":"https://doi.org/10.2139/ssrn.3517622","url":null,"abstract":"Corporate Governance is of a paramount issue to a company, and it should be given equal significance as the companies give for its business plan, since a market is a culmination of companies upholding corporate governance is the duties of the companies if not it will have a macro effect in the economy. There still companies who pierce the veil and in this study an attempt has been made to decode the possible financial frauds using Didier Sornette’s drawdown approach. Top 12 companies according to the weights in S&P 500 is taken as sample also an overall analysis is done for the S&P 500 Index. This approach identifies the breakpoints and clearly detects the critical points and indicates the dates. Data samples of 7 years have taken to ensure the robustness of the model. This model helps investors get a broader perspective and idea about the companies in which they can invest their money. Events related to the critical points can be traced back and the relevance of irregularity can be comprehended and further decisions can be taken. This model can also be used Foreign Institutional Investors and Qualified Institutional Buyers to have cross-verification of governance from a different perspective altogether.","PeriodicalId":117141,"journal":{"name":"ERN: Corporate Governance (Emerging Markets Economics) (Topic)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134344336","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Affect of Operational Ratio on Corporate Governance of Emirates Nbd in United Arab Emirates (UAE) 经营比率对阿联酋Nbd公司治理的影响

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2019-11-21 DOI: 10.2139/ssrn.3496764

Nurulhuda Ramli

引用次数: 1

The Impact of Independent Auditors 'Training on Independent Auditors' Misstatement in Listed Companies in Tehran Stock Exchange 独立审计师培训对德黑兰证券交易所上市公司独立审计师错报的影响

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2019-09-11 DOI: 10.2139/ssrn.3451951

Mohsen Hashemi Gohar, Amir Afsharian

{"title":"The Impact of Independent Auditors 'Training on Independent Auditors' Misstatement in Listed Companies in Tehran Stock Exchange","authors":"Mohsen Hashemi Gohar, Amir Afsharian","doi":"10.2139/ssrn.3451951","DOIUrl":"https://doi.org/10.2139/ssrn.3451951","url":null,"abstract":"In the past, the topic of education and experience has always been the focus of attention, especially in academic circles. Today, with the rapid development of various sciences, the importance of education and experience has become increasingly apparent. The economic and financial circles have not been excluded from this category and have realized the importance of the above and have always sought to improve the educational status and experience of staff in the economic and financial field, in particular auditing. Given the above, the purpose of this study was to evaluate the status of independent auditors' training on the misstatement of established auditors and using the audited data of companies listed in Tehran Stock Exchange and distribution of questionnaires among trusted auditors. The results showed that there is a significant and inverse relationship between the level of education and experience of auditors and the auditors' misconception about corporate financial statements. Some firms are audited by experienced auditors and higher education level than other companies. They are less likely to make a misconception. ","PeriodicalId":117141,"journal":{"name":"ERN: Corporate Governance (Emerging Markets Economics) (Topic)","volume":"264 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133407103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0