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作者:Tonny Stenheim , Anna Natalia Beckman , Cathrine Olsen Valltoft ...
来源:[J].Journal of Governance and Regulation, 2018, Vol.7 (4)
摘要:Companies disclose alternative performance measures (APMs), either to provide useful information to the market, or strategically in order to mislead the market. Using traditional price and return regressions, this study examines the value relevance of APMs and whether such measur...
作者:Magdi El-Bannany
来源:[J].Journal of Governance and Regulation, 2017, Vol.6 (2)
摘要:The purpose of this study is to determine the factors influencing the accounting conservatism for banks in the UAE over the period 2006-2013. Design/methodology/approach – Multiple regression analysis is used to test the relationship between accounting conservatism as a depe...
作者:Ismail Elshahoubi , Fathi Eltraiki , Jamal Jaballa ...
来源:[J].Journal of Governance and Regulation, 2019, Vol.8 (3)
摘要:This study aims to investigate the level of compliance with CG mechanisms and accountability in Libyan listed companies. It adopts a qualitative approach, using semi-structured interviews to collect the required data from two broad stakeholder groups: internal stakeholders (...
作者:Khaled Otman
来源:[J].Journal of Governance and Regulation, 2019, Vol.8 (4)
摘要:Strong corporate governance is vital for countries in the Middle East and North Africa (MENA) as they strive to increase economic growth and reinforce competitiveness and create prosperous societies. This paper evaluates the corporate governance landscape by identifying Developme...
作者:Ceren Kocabas
来源:[J].Journal of Governance and Regulation, 2019, Vol.8 (3)
摘要:The contagion of the financial crisis is an unavoidable fact for the economies of the global system anymore. Therefore measuring contagion, analyzing the propagation of volatility across countries became mainly important research topics among economists. There are many different ...
作者:George Drogalas , Evgenia Anagnostopoulou , Andreas Koutoupis ...
来源:[J].Journal of Governance and Regulation, 2018, Vol.7 (3)
摘要:In the aftermath of major corporate financial scandals, corporate governance and internal control frameworks have been extensively developed and adopted by corporations worldwide. This study investigates the importance of internal audit in corporate governance and, simultaneously...
作者:Alexandros Garefalakis , Spyridon Goumas , Dimitrios Charamis ...
来源:[J].Journal of Governance and Regulation, 2018, Vol.7 (1)
摘要:This paper is examining the purchase likelihood of hypothetical service brand extensions from product companies focusing on consumer electronics based on sector categorization and perceptions of fit between the existing product category and image of the company. Prior resear...
作者:Panagiotis Ballas , Alexandros Garefalakis , Christos Lemonakis ...
来源:[J].Journal of Governance and Regulation, 2019, Vol.8 (4)
摘要:The financial system consists, without doubt, one of the most important determinants of the world national economies, which undergoes numerous changes and challenges with major impact on the economic growth prospects of a country. A healthy financial system is the steam engine of...
作者:José Dias Lopes
来源:[J].Journal of Governance and Regulation, 2018, Vol.7 (3)
摘要:The effects of the financial crisis, which began in 2007, were many and various. This paper examines those effects in the banking regulation and supervision research agendas. The crisis, as the most important economic and social event of the beginning of this century, has trigger...

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