Article history: Received 10 October 2014 Received in revised form 2 September 2015 Accepted 3 September 2015 Available online 8 September 2015 This study examines the effects of stock liquidity on firm value and corporate governance using the Real Estate Investment Trust (REIT) setting. The unique features of the REIT industry, including homogeneity of the investment structures, the high payou...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...

background: this study investigates whether state-owned enterprises (soes) in indonesia implement stronger corporate governance than do non-soes. it can be argued that as a large dedicated institutional investor, the indonesian government has an incentive to strengthen corporate governance in soes and possesses the ability to bear the cost of implementing stronger governance. research methods: ...

This study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the Tunisian stock exchange during 2009.It investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides; it investigates the relationship between the company size, leverage, ...

The research objectives are to examine the effect of political connections and bonus compensation on earnings management, role corporate governance in influence management. study was conducted manufacturing companies listed IDX from 2016-2020 this used quantitative data analysis methods with Moderating Regression Analysis (MRA) as hypothesis testing. results have an Independent commissioners ca...

The present study aims to assess the relationship between some corporate factors and managerial entrenchment in companies listed on the Tehran Stock Exchange during 2011-2017. Panel data regression models were used to test the hypotheses. The obtained results indicated that four corporate factors, namely real earnings management, predictable earnings management, institutional ownership, and boa...

We assess the impact of institutions on Chinese firms’ corporate investment in an investment Euler equation framework. We allow the variables measuring institutions to affect the rate at which firm managers discount future investment payoffs. Applying generalized method of moments estimators to large samples of Chinese firms, we estimate the stochastic discount rates derived from actual investm...

This study aims to empirically examine the effect of corporate governance mechanisms as proxied by institutional ownership, independent commissioners, and audit committees well implementation social responsibility on tax avoidance. research method is descriptive communicative. The was conducted coal mining sector companies listed IDX for 2017-2019 period. data used secondary obtained from annua...

Tanaka, Takanori—Corporate governance and the cost of public debt financing: Evidence from Japan This paper explores the relationship between corporate governance mechanisms and the cost of public debt financing in Japan. Using a sample of corporate bonds newly issued in Japan during the period 2005–2008, I find that CEO ownership is associated with higher yield spreads after controlling for ot...