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INVESTMENT OPPORTUNITY SET TO EARNING QUALITY AND FIRM’S VALUE: CORPORATE GOVERNANCE MECHANISM AS MODERATING VARIABLE 投资机会对盈利质量和公司价值的影响:公司治理机制是调节变量
Corporate Ownership and Control Pub Date : 2017-07-01 DOI: 10.22495/COCV14I4C2ART9
B. Soebyakto, Kencana Dewi, Shendy Arsela, Mukhtaruddin
{"title":"INVESTMENT OPPORTUNITY SET TO EARNING QUALITY AND FIRM’S VALUE: CORPORATE GOVERNANCE MECHANISM AS MODERATING VARIABLE","authors":"B. Soebyakto, Kencana Dewi, Shendy Arsela, Mukhtaruddin","doi":"10.22495/COCV14I4C2ART9","DOIUrl":"https://doi.org/10.22495/COCV14I4C2ART9","url":null,"abstract":"How to cite this paper: Soebyakto, B. B., Dewi, K., Mukhtaruddin, Arsela, S. (2017). Investment opportunity set to earning quality and firm’s value: Corporate governance mechanism as moderating variable. Corporate Ownership & Control, 14(4-2),435-448. http://doi.org/10.22495/cocv14i4c2art9 Copyright © 2017 The Authors This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"170 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125669006","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: 4
QUALITY ASSURANCE AUDIT AND CORPORATE GOVERNANCE ISSUES IN HIGHER DEGREES: TOWARD A FRAMEWORK FOR ENHANCED OBJECTIVITY 更高程度的质量保证审计和公司治理问题:朝着增强客观性的框架发展
Corporate Ownership and Control Pub Date : 2017-07-01 DOI: 10.22495/COCV14I4C2ART5
C. Ngwakwe, Modikana A. Ngoepe
{"title":"QUALITY ASSURANCE AUDIT AND CORPORATE GOVERNANCE ISSUES IN HIGHER DEGREES: TOWARD A FRAMEWORK FOR ENHANCED OBJECTIVITY","authors":"C. Ngwakwe, Modikana A. Ngoepe","doi":"10.22495/COCV14I4C2ART5","DOIUrl":"https://doi.org/10.22495/COCV14I4C2ART5","url":null,"abstract":"How to cite this paper: Ngwakwe, C. C., & Ngoepe, M. A. (2017). Quality assurance audit and corporate governance issues in higher degrees: Toward a framework for enhanced objectivity. Corporate Ownership & Control, 14(4-2), 396-404. http://doi.org/10.22495/cocv14i4c2art5 Copyright © 2017 by Virtus Interpress","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"132 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133583919","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
HUMAN CAPITAL DEVELOPMENT FOR SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY – THE CASE OF KALMAR ASIA 可持续发展和企业社会责任的人力资本开发——以卡尔玛亚洲为例
Corporate Ownership and Control Pub Date : 2017-07-01 DOI: 10.22495/COCV14I4C2ART11
S. Yeung
{"title":"HUMAN CAPITAL DEVELOPMENT FOR SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY – THE CASE OF KALMAR ASIA","authors":"S. Yeung","doi":"10.22495/COCV14I4C2ART11","DOIUrl":"https://doi.org/10.22495/COCV14I4C2ART11","url":null,"abstract":"How to cite this paper: Yeung, S. M.-C. (2017). Human capital development for sustainability and corporate social responsibility – The case of Kalmar Asia. Corporate Ownership & Control, 14(4-2),","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123652761","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: 3
MANAGEMENT DISCUSSION AND ANALYSIS, CORPORATE GOVERNANCE PERCEPTION INDEX AND MARKET REACTION 管理层讨论与分析、公司治理感知指数与市场反应
Corporate Ownership and Control Pub Date : 2017-04-01 DOI: 10.22495/COCV14I4ART14
Lindrianasari, S. Gultom, Liza Alvia
{"title":"MANAGEMENT DISCUSSION AND ANALYSIS, CORPORATE GOVERNANCE PERCEPTION INDEX AND MARKET REACTION","authors":"Lindrianasari, S. Gultom, Liza Alvia","doi":"10.22495/COCV14I4ART14","DOIUrl":"https://doi.org/10.22495/COCV14I4ART14","url":null,"abstract":"This research generally aims to provide empirical evidence on investor reaction to the disclosure of Management's Discussion and Analysis of the companies listed on the Indonesia Stock Exchange in the period of 2011-2013. The motivation of this study is that there is no study in Indonesia concerning the presentation of the Management's Discussion and Analysis that affect investors' decision to invest in an enterprise, which is illustrated by the market reaction to stock returns and trading volume activity. There are 827 samples in this study in the period of 2011-2013. This study found that Indonesian capital market is responding to the disclosure of Management's Discussion and Analysis provided by the company. The more complete disclosure of the information in the Management's Discussion and Analysis, the better the market response. Corporate Governance Perception Index also responded positively and significantly to the stock trading volume. These findings indicate that the disclosure of information contained in Management's Discussion and Analysis and Corporate Governance Perception Index utilised for market participants in Indonesia in decision-making.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130635459","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: 3
EARNINGS RESPONSE COEFFICIENT: APPLYING INDIVIDUAL AND PORTFOLIO METHODS 盈余反应系数:运用个人和投资组合方法
Corporate Ownership and Control Pub Date : 2017-02-28 DOI: 10.22495/COCV14I3C1ART4
Dr. Ahmed Al-Baidhani د. احمد البيضاني, A. Abdullah, M. Ariff, F. Cheng, Yusuf Karbhari
{"title":"EARNINGS RESPONSE COEFFICIENT: APPLYING INDIVIDUAL AND PORTFOLIO METHODS","authors":"Dr. Ahmed Al-Baidhani د. احمد البيضاني, A. Abdullah, M. Ariff, F. Cheng, Yusuf Karbhari","doi":"10.22495/COCV14I3C1ART4","DOIUrl":"https://doi.org/10.22495/COCV14I3C1ART4","url":null,"abstract":"This paper reports new findings from applying portfolio method, which shows a much bigger earnings impact on share prices (ERC) compared to the erstwhile reports of ERC using individual events, averaged over the sample. We estimate cumulative abnormal returns, CAR, across a test window for each quarterly earnings announcement event across one accounting year. The CARs are then regressed against earnings changes of individual firms and portfolios. The findings show a significant positive CAR when earnings increases; and a negative CAR if earnings declines. The ERC is very small in the test period of 2001-14, which is consistent with published results for years before 2000. The ERC size magnifies substantially due to the grouping effect used through portfolio formation. What is significant is that the use of portfolio method, by removing the idiosyncratic errors, show a price response very close to the size of earnings (i.e., ERC of 0.93) with a very high R-square of 75 percent. The last evidence supports strongly the value relevance accounting theory that has not seen much support from averaging the price responses of individual event responses.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127926911","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: 14
Error Announcements, Auditor Turnover, and Earnings Management – Evidence from Germany 错误公告、审计师离职和盈余管理——来自德国的证据
Corporate Ownership and Control Pub Date : 2017-01-20 DOI: 10.2139/SSRN.2704008
G. Ebner, J. Hottmann, Henning Zülch
{"title":"Error Announcements, Auditor Turnover, and Earnings Management – Evidence from Germany","authors":"G. Ebner, J. Hottmann, Henning Zülch","doi":"10.2139/SSRN.2704008","DOIUrl":"https://doi.org/10.2139/SSRN.2704008","url":null,"abstract":"This paper provides additional insights how shareholders perceive error announcements in the German enforcement system whose task is to ensure a preventive and sanctioning function via adverse publicity. Although US research provides large and unambiguous evidence of sanctions which are based on capital market reactions, but also personal consequences of responsible managers and auditors, the few studies which investigated the German enforcement system do not yield comparable results, thereby questioning its efficacy. Building on this, we investigate whether firms with error announcements exhibit higher auditor turnover than comparable non-error firms in the German setting. In addition, we investigate the impact of auditor changes on accounting quality. We find some evidence that firms with auditor changes exhibit an increase in accounting quality, which however already takes place in the gap year between error announcement and auditor change. Consequently, we interpret auditor changes serving as a ‘label’ of improved corporate governance, rather than indeed improving corporate governance.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126575716","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: 4
CEO compensation, corporate governance, and performance of listed platinum mines in South Africa. 南非上市铂矿CEO薪酬、公司治理与业绩。
Corporate Ownership and Control Pub Date : 2016-12-01 DOI: 10.22495/COCV13I2CLP8
Sam Ngwenya
{"title":"CEO compensation, corporate governance, and performance of listed platinum mines in South Africa.","authors":"Sam Ngwenya","doi":"10.22495/COCV13I2CLP8","DOIUrl":"https://doi.org/10.22495/COCV13I2CLP8","url":null,"abstract":"Executive compensation has been studied extensively in the past three decades, yet the relationship between company performance and executive compensation continues to be a debated topic judging from the number of articles in academic literature. The main objective of this study was to determine the relationship between CEO compensation, corporate governance and financial performance of listed platinum mines in South Africa. The results of the study indicated no statistics significant relationship between CEO compensation and the financial performance variables ROE and ROA. The results also indicated a positive relationship between some corporate governance variables such as board size and proportion number of independent non-executive directors, but found no statistic significant relationship between CEO compensation and proportion number of female board members.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114885832","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: 3
The role of voluntary disclosure in listed company: An alternative model 自愿信息披露在上市公司中的作用:一种替代模式
Corporate Ownership and Control Pub Date : 2016-12-01 DOI: 10.22495/COCV13I2P6
M. Bianchi, Alessia Nardecchia
{"title":"The role of voluntary disclosure in listed company: An alternative model","authors":"M. Bianchi, Alessia Nardecchia","doi":"10.22495/COCV13I2P6","DOIUrl":"https://doi.org/10.22495/COCV13I2P6","url":null,"abstract":"The aim of this paper is to propose a model of social reporting that allows improving the communication of sociability and quantify the sociability. The research approach follows a qualitative methodology, applying a single method approach. The observations are the result of an empirical analysis carried out on the Italian-Stock-Exchange listed companies that have an independent social or sustainability balance sheet. The findings of this research are based, first, on collection of data about the sample, in order to identify the strong and weak points in terms of its management and economic evaluation, and secondly on the introduction of an alternative method of social accounting, with the objective of measuring the sociability of company communication.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114440825","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: 1
The influence of diversity on boards on profitability: an overview across Iberian listed companies 董事会多元化对盈利能力的影响:伊比利亚上市公司概览
Corporate Ownership and Control Pub Date : 2016-12-01 DOI: 10.22495/cocv13i2c2p6
I. Lopes, Duarte Pitta Ferraz, Maria Manuela Martins
{"title":"The influence of diversity on boards on profitability: an overview across Iberian listed companies","authors":"I. Lopes, Duarte Pitta Ferraz, Maria Manuela Martins","doi":"10.22495/cocv13i2c2p6","DOIUrl":"https://doi.org/10.22495/cocv13i2c2p6","url":null,"abstract":"In modern economies, the corporate governance principles have been understood as drivers that mitigate the risk derived from the existing gap between managerial practices and ownership structure. This research contributes to the literature review, analyzing the relationship between the board characteristics, audit firms, and a set of indicators taken as proxies of performance. Based on a dataset of 124 non-financial companies, a linear model was regressed. We found that some characteristics of board of directors significantly influence the companies’ performance. These new insights can also provide new guidelines for policy makers towards the establishment of new common rules and principles that accurately grant the efficiency of corporate governance mechanisms and ensure the desired international comparability.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"152 11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133488416","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: 4
HOW MUCH DO CEOS INFLUENCE RISK ATTITUDES IN A FIRM’S INTERNATIONALIZATION? EXPLORING CHINESE MINING SOES AND NSOES 在企业国际化过程中，ceo对风险态度的影响有多大?探索中国矿业国有和非国有企业
Corporate Ownership and Control Pub Date : 2016-12-01 DOI: 10.22495/COCV13I2P2
Monica Ren
{"title":"HOW MUCH DO CEOS INFLUENCE RISK ATTITUDES IN A FIRM’S INTERNATIONALIZATION? EXPLORING CHINESE MINING SOES AND NSOES","authors":"Monica Ren","doi":"10.22495/COCV13I2P2","DOIUrl":"https://doi.org/10.22495/COCV13I2P2","url":null,"abstract":"This paper provides an insight into comprehending Chinese firms’ strategic behaviour on risks in outward foreign direct investment (OFDI). Qualitative case studies, based on eight Chinese mining state-owned and non-state-owned enterprises (SOEs and NSOEs). The findings suggest that: (a) the characteristics of CEOs (Chief Executive Officers) of both SOEs and NSOEs significantly influenced the firms’ internationalization risk attitudes; (b) the tenure of CEOs led to SOEs’ periodical and NSOEs’ perennial risk attitudes; (c) CEOs’ personalities and tenure tend to drive the directions of risk attitudes, while CEOs’ experiences and remuneration were linked with risk intensities. These results support the upper echelons theory, suggesting that in understanding different ownership types of Chinese firms’ internationalization risk attitudes, CEOs’ characteristics should be investigated.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117347775","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: 4
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