Corporate Ownership and Control最新文献_第10页

MOTIVATION FOR STARTING A BUSINESS: OPPORTUNITY OR SURVIVAL? A SOUTH AFRICAN PERSPECTIVE 创业动机:机遇还是生存?南非的视角

Corporate Ownership and Control Pub Date : 2015-07-28 DOI: 10.22495/COCV12I4C6P2

Cindy Erdis, J. Wiid, M. Cant

引用次数: 1

CUSTOMER EXPECTATIONS AND SERVICE DELIVERY: ARE SME’S AWARE OF THE SERVICE QUALITY STANDARDS GAP? 顾客期望和服务交付:中小企业是否意识到服务质量标准的差距?

Corporate Ownership and Control Pub Date : 2015-07-07 DOI: 10.22495/COCV12I4C1P1

J. Wiid, M. Cant, C. Prinsloo

引用次数: 1

An experimental examination of the effect of client size and auditors’ industry specialization on time pressure in Australia 澳大利亚客户规模和审计师行业专业化对时间压力影响的实验研究

Corporate Ownership and Control Pub Date : 2015-07-07 DOI: 10.22495/COCV12I4C3P7

Lu Huang, Medhat Endrawes, Andreas Hellmann

引用次数: 5

Stakeholder Expectations on CSR Management and Current Regulatory Developments in Europe and Germany 利益相关者对企业社会责任管理的期望以及欧洲和德国当前的监管发展

Corporate Ownership and Control Pub Date : 2015-07-01 DOI: 10.22495/COCV12I4C4P8

Stefan Müller, Martin Stawinoga, Patrick Velte

{"title":"Stakeholder Expectations on CSR Management and Current Regulatory Developments in Europe and Germany","authors":"Stefan Müller, Martin Stawinoga, Patrick Velte","doi":"10.22495/COCV12I4C4P8","DOIUrl":"https://doi.org/10.22495/COCV12I4C4P8","url":null,"abstract":"The new European Directive 2014/95/EU extends the corporate disclosure of public interest entities (PIE) in the EU by a non-financial statement. The new member state option allows either the integration of these sustainability-related aspects into the traditional management report or the preparation of a separate report in line with established CSR guidelines – for example a sustainability report in accordance with the Global Reporting Initiative (GRI) guidelines or an integrated report in accordance with the International Integrated Reporting Council (IIRC) framework. However it is unclear which sustainability-related aspects as a key instrument of CSR management should be prospectively disclosed. Although the EU is seeking for concretization hereof, the member states are facing the challenge of implementing this Directive without any specific instructions or definition of sectoral key performance indicators to be disclosed. Based on a German survey of various stakeholder groups the present article explores, which sustainability-related aspects are useful for their decisions and could be therefore disclosed within the management report in accordance with the GRI guidelines.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133019389","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: 11

Operating Cash Flow and Earnings Under IFRS/GAAP: Evidence from Australia, France & UK 国际财务报告准则/公认会计准则下的经营现金流量和收益:来自澳大利亚、法国和英国的证据

Corporate Ownership and Control Pub Date : 2015-06-16 DOI: 10.2139/SSRN.2632079

Lious Ntoung Agbor Tabot, Irene Pison Fernandez, Pilar F. Cibran

{"title":"Operating Cash Flow and Earnings Under IFRS/GAAP: Evidence from Australia, France & UK","authors":"Lious Ntoung Agbor Tabot, Irene Pison Fernandez, Pilar F. Cibran","doi":"10.2139/SSRN.2632079","DOIUrl":"https://doi.org/10.2139/SSRN.2632079","url":null,"abstract":"The purpose of this paper is to investigate the difference in the value relevance of operating cash flow and earnings in stock price before and after the mandatory IFRS adoption. The study basically uses Feltham and Ohlson (1995), Joos (1997) and other related studies valuation model. Using a sample of firms from 3 IFRS countries from 2003 to 2012, we find that operating cash flows seem to be more value relevance than earnings within and across country border after a switch to IFRS in Australia and the UK, and earnings seem to be more value relevance than operating cash flows in France. Additionally, Operating cash flow and earnings convey incremental explanatory power to explain share prices in Australia, France and the UK. After a switch to IFRS in 2005, our study shows that the difference in account number (operating cash flows and earnings) reduces across country border but increases within country when both the IFRS and local accounting standards are used. Taken together, our findings suggests that after a swift to the mandatory IFRS adoption, even though income statement and the statement of cash flow are very vital for strategic decisions, investors in Australia and UK are more likely to pay more value relevance to the statement of cash flow than income statement whereas in France, income state is more required than statement of cash flow.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122747078","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: 6

GENDER DIVERSITY IN LARGE LISTED INDIAN COMPANIES 印度大型上市公司的性别多样性

Corporate Ownership and Control Pub Date : 2015-06-01 DOI: 10.22495/COCV12I3C5P8

Arunima Haldar, R. Shah, S. N. Rao

引用次数: 12

Resource-allocation specialization, market-recognition specialization and audit fees : evidence from the Chinese audit market 资源配置专业化、市场认可专业化与审计收费:来自中国审计市场的证据

Corporate Ownership and Control Pub Date : 2015-06-01 DOI: 10.22495/COCV12I4C7P7

Yingfei Liu, C. Patel, S. Ying, Hao Qiu

{"title":"Resource-allocation specialization, market-recognition specialization and audit fees : evidence from the Chinese audit market","authors":"Yingfei Liu, C. Patel, S. Ying, Hao Qiu","doi":"10.22495/COCV12I4C7P7","DOIUrl":"https://doi.org/10.22495/COCV12I4C7P7","url":null,"abstract":"Existing literature on audit industry specialization in Anglo-American countries often measures industry specialization using firms’ market share in specific industries from market recognition perspective. This paper contributes to the audit industry specialization research by distinguishing between market recognition specialization and resource allocation specialization, and tests their different effects on audit fees in the Chinese audit market. The results support the hypotheses that market recognition specialization is likely to lead to higher audit fees in the whole audit market, resource allocation specialization is likely to lead to lower audit fees in ‘top–ten’ audit firms, and there is likely to be no effect of resource allocation specialization on audit fees in ‘non–top–ten’ audit firms. The findings have implications for the regulators both in China and globally in designing strategies to enhance the functioning of audit firms. Importantly, the findings suggest that economic, political and social contexts of a country cannot be ignored in examining audit industry specialization","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"312 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116598656","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

An Experimental examination of judgments of Chinese professional auditors in evaluating internal control systems 中国专业审计师评价内部控制制度判断的实验研究

Corporate Ownership and Control Pub Date : 2015-06-01 DOI: 10.22495/COCV12I4C7P9

Bella Zhuoru Zheng, C. Patel, Elaine Rose Evans

引用次数: 0

An Emerging Template of CSR in Switzerland 瑞士企业社会责任的新模式

Corporate Ownership and Control Pub Date : 2015-05-28 DOI: 10.22495/COCV12I3C5P6

S. Looser, W. Wehrmeyer

{"title":"An Emerging Template of CSR in Switzerland","authors":"S. Looser, W. Wehrmeyer","doi":"10.22495/COCV12I3C5P6","DOIUrl":"https://doi.org/10.22495/COCV12I3C5P6","url":null,"abstract":"This paper investigates current Corporate Social Responsibility (CSR) practices of Swiss Small and Medium-sized Enterprises (SMEs) with the aim to aggregate an underlying SME business model as value driver of Swiss CSR. To analyse these patterns this study conducted 30 interviews. A two-step Delphi process challenged the results and enabled the aggregation and visualisation of – L’EPOQuE – as emerging template of CSR. Overall, there is a strong emphasis on ownership, or to be precise, ownership-within-tradition. Family/middle class capitalism and the political/historical background of Switzerland are deciding as well, whereas size and capacities astonishingly seem to matter less. This generated some testable hypothesis, e.g., on how the Swiss SME model will be received in particular settings to which it is “exported”. Further, Swiss SMEs turned out to be genuine “social enterprises” so that the relevance of “social business planning” needs to be questioned, certainly as a novel idea in Switzerland. Overall, this study challenges the primacy of formal management systems to support CSR in companies, especially SMEs, and addresses critical moments at which the nexus between small businesses, Swiss society, and the state might be adjusted.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124593077","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: 17

A HOLISTIC MODEL FOR ISLAMIC ACCOUNTANTS AND ITS VALUE ADDED 伊斯兰会计师的整体模型及其附加值

Corporate Ownership and Control Pub Date : 2015-05-15 DOI: 10.22495/COCV12I3C1P5

Sherif El-halaby, K. Hussainey

{"title":"A HOLISTIC MODEL FOR ISLAMIC ACCOUNTANTS AND ITS VALUE ADDED","authors":"Sherif El-halaby, K. Hussainey","doi":"10.22495/COCV12I3C1P5","DOIUrl":"https://doi.org/10.22495/COCV12I3C1P5","url":null,"abstract":"Purpose – The core objective for this study is introduce the holistic model for Islamic accountants through exploring the perspectives of Muslim scholars; Islamic sharia and AAOIFI ethical standards. The study also contributes to existing literature by exploring the main added value of Muslim accountant towards stakeholders through investigates the main roles of an Islamic accountants. Design/methodology/approach – The paper critically reviews historical debates about Islamic accounting and the characteristics and roles of Islamic accountants. The paper also explores AAOIFI ethics standards to build a holistic model for Islamic accountants. Findings – The main novel findings for the study is that, the characteristics of accountant from the Islamic view should contains personal, ethical, religion and professional qualifications which indicates the holistic approach for Islamic sharia related to Islamic accountants. There is a role for accountant towards investor’s thorough good disclosure in the annual reports and guaranty the compliance of IFI’s working with sharia. These characteristics and roles support the significance of Islamic accountant’s position in the IFI. Originality/value – The paper develops the existing research that linking the Islamic banking with Islamic accountants. The paper novel to contribute by introducing benchmark for Islamic accountants which depends on Islamic holistic model through exploring the Islamic Accountant’s characteristics, we enable academics and researchers to consider the impact of these appointment qualifications on teaching and researching international accounting issues and explore for what extent the Islamic professional’s certificates as CIPA comply with this benchmark.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116489710","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: 7