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external auditor’s expertise to address principal agent problems, it draws attention to the audit committee’s roles, both as a …This paper not only recommends means whereby principal-agent problems could be addressed, but also considers various … ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank …
Persistent link: https://www.econbiz.de/10011260501
analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for … a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … between systemic risk and information asymmetries - hence the justification for greater focus on information channels as well …
Persistent link: https://www.econbiz.de/10010941012
analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for … a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … between systemic risk and information asymmetries - hence the justification for greater focus on information channels as well …
Persistent link: https://www.econbiz.de/10010951630
external auditor’s expertise to address principal agent problems, it draws attention to the audit committee’s roles, both as a …This paper not only recommends means whereby principal-agent problems could be addressed, but also considers various … ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank …
Persistent link: https://www.econbiz.de/10008805823
automatically facilitate lower risk taking levels – where there is scope for the abuse of powers. As well as illustrating why … effective corporate governance systems are essential in facilitating high levels of monitoring, accountability and disclosure …
Persistent link: https://www.econbiz.de/10008805896
supplementary regulatory tool will also be illustrated by way of reference to the impact of the recent legislative changes on risk …
Persistent link: https://www.econbiz.de/10011111199
This paper examines how financial reporting regulations affect, and respond to, macroeconomic cycles by exploring a positive framework in which regulators subject to political pressures respond to cyclical demands by borrowers and lenders. We establish that, as economic conditions initially...
Persistent link: https://www.econbiz.de/10013132924
As well as incorporating and exploring the role of formal analytical methods as a means of highlighting and discovering foundational and fundamental strategy issues, such as the determinants/causes of performance differences between banking institutions and other corporate structures across...
Persistent link: https://www.econbiz.de/10011156981
regulations and disclosure requirements to impact risk taking levels is not only dependent on certain factors such as the …, Part I of the paper concludes with the result that market based regulation is an essential and vital tool in the Basel …
Persistent link: https://www.econbiz.de/10009203633
regulations and disclosure requirements to impact risk taking levels is not only dependent on certain factors such as the …, Part I of the paper concludes with the result that market based regulation is an essential and vital tool in the Basel …
Persistent link: https://www.econbiz.de/10009147613