[PDF] Top 20 The Audit Committee Characteristics and Firm Performance: Evidence from the UK

... of the study suggest that the features of audit committees in UK are relevant in terms of the firm financial ...expectations, the findings of the study suggest that ... See full document

... shows the number of observations available in each ...2017 and that some firms became inactive during the period under analysis, the final sample results in a total of 3 545 firm-year ... See full document

... to the growing body of literature in this area in a number of ...First, the study provides an understanding review on the various determinants of corporate performance that have been mentioned ... See full document

... (Harris and Raviv, 1991). This problem is raised on the Pecking Order theory as long as managers are believed to have inside information on “their” firms over investors - which interpret managers’ decisions ... See full document

... of the existing literature focused on accruals-based measures to study earnings ...accruals and cash flows from ...to the firm's cash flows and can result from management ... See full document

... Alves and Young, 2018). In addition, the SEC’s EDGAR system, allows the extraction of a large sample of ...files. UK annual reports’ lack standardization and are not as easily ... See full document

... to the company but also the right things for companies to apply. The Committee for Economic Development (CED) published “Social Responsibilities of Business Corporations”, claiming that ... See full document

... study, the present one has a number of limitations which are to be ...Orbis and despite being a high-quality database, it is also very extensive thus it is expected that the data cannot be 100% ... See full document

... model and a random effects model. Once analyzing the existence of autocorrelation and heteroskedasticity in both models under both hypotheses, adjusted Driscoll and Kraay (1998) 5 standard ... See full document

... Alfaro and Chen (2010) compare how multinational firms around the world respond to the crisis in comparison to local ...competitors. The authors focus on the role of foreign direct ... See full document

... empirical evidence that when audit firms determine their fees they rely on certain client characteristics, one of them being the client’s financial condition (Simunic, 1980; Pratt and ... See full document

... to the Cointellect last month, the SEC Commissioner, Hester Peirce (2019), expressed an interest in promoting a more flexible regulatory approach to cryptocurrencies ..."What the crypto community ... See full document

... liberalization and privatization started in the nineties resulted in a series of important consequences, in particular, after more the ninety years of public monopoly of the services ... See full document

... sees the gold mining industry as options, meaning, if the firm reduces volatility with hedging policies it also reduces the shareholders ...value. The paper also concludes that ... See full document

... of the coeficient (below 1) implies that the value of irm’s assets is greater than is recognized by the market, and the stock is ...that the stock is overvalued. There are two ... See full document

... for the reporting period ending in 2008, of the 539 companies mentioned above, are downloaded from their ...IFRS, the Notes to the financial statements do not have a pre-defined ...for ... See full document

... to the approach presented ...Alves and Silva (2008) and Alvarez et. al. (2018). While Alves and Silva (2008) provide estimates for firm-level capital stocks for Brazilian firms using ... See full document

... develops the subject of impairment of assets, stating that goodwill should be subject to impairment tests on an annual ...In the IFRS context, the present research study aims at investigating how ... See full document

... .5, and .8; the suggested thresholds of “small”, “medium”, and “large” effect sizes ...in the same location to predict commute travel mode choice, and the interaction between ... See full document

... for the year of 2014, this study reveals several important ...concentration and firm ...to the highest Tobin’s Q. This finding does not support the principles of agency ...in the ... See full document