Essays about: "Corporate Governance Mechanisms"

Showing result 16 - 20 of 39 essays containing the words Corporate Governance Mechanisms.

1. 16. Board Characteristics and Corporate Social Responsibility Assurance: What Factors Matter in the U.S. Market?

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Xinran He; Jingyi Zhang; [2019]
   Keywords : Corporate social responsibility; Assurance; Voluntary disclosure; Board characteristics; Corporate governance;

   Abstract : This study aims to examine the influence of board characteristics - the critical components in the corporate governance mechanisms - on the adoption of corporate social responsibility (CSR) assurance. Based on a sample of 328 listed U.S. READ MORE

3. 17. Bankrolling Adverse Human Rights Impact in Development Projects - A study of the role and responsibilities of international financial institutions with respect to human rights in the development finance context and the implications of using intermediary commercial banks

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Paulina Wästerlund; [2019]
   Keywords : public international law; international human rights law; international financial institutions; commercial banks; development finance; Law and Political Science;

   Abstract : Den ökade andelen kapital som riktas mot hållbar utveckling genom att med offentliga medel frigöra privata investeringar i utvecklingsprojekt genomförda av privata aktörer kan, vid en första anblick, verka som ett framgångsrikt resultat av mobiliseringen av nödvändiga finansiella medel för att uppnå Agenda 2030 och de globala hållbarhetsmålen. Inkluderingen av den privata sektorn att bidra till, och lösa, samhällsutvecklingsfrågor med offentliga medel har emellertid haft uppenbara konsekvenser i form av en ökad risk för skadlig inverkan på mänskliga rättigheter, och har tydliggjort ett hålrum i möjligheterna till ansvarsutkrävande, eftersom privata institutioner är verksamma inom andra operativa och rättsliga system än offentliga internationella institutioner. READ MORE

4. 18. Does Board Structure Impact Financial Performance and Corporate Risk?

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Eshita Mishra; Selma Salah; [2019]
   Keywords : Corporate Governance; Corporate Risk; Board Size; Gender Diversity; Financial Performance;

   Abstract : This paper examines the impact of board structure, in terms of board size and board gender diversity, on financial performance and corporate risk in Sweden. The study uses data on firms listed on Nasdaq Stockholm between 2014 and 2018. READ MORE

5. 19. Is Predicting Goodwill Impairment Rolling a Loaded Dice? : An Examination of Goodwill Impairment Prediction Models

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Baptiste Lecomte; Rikard Franzén; [2019]
   Keywords : Goodwill impairment; Segment reportnig; SFAS 142; SFAS 141; CEO Retention;

   Abstract : This study examines the predictability of goodwill impairments in a U.S. GAAP setting. Using the methodology developed by Hayn and Hughes (2006), we first analyze whether the predictability of goodwill impairments has increased since the implementation of SFAS 141 and SFAS 142. READ MORE

6. 20. What determines the amount of reported goodwill impairment? : An investigation of Nasdaq Stockholm OMX (OMXS)

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Gusten Friberg; Carl Åström Johansson; [2018]
   Keywords : Goodwill Impairment; IFRS 3; IAS 36; Economic Impairment; Earnings Management; Corporate Governance; Big Bath; Income Smoothing; Gender Diversity;

   Abstract : Background: The question on how to account for goodwill has long been a subject that causes big debates among actors within financial accounting. In 2004, the IASB released a new standard, IFRS 3 – Business Combinations, that changed the accounting for goodwill. READ MORE