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1-7 of 7
Keywords: G34
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Journal Articles
Social responsibility-related governance disclosure: exploration of managerial perspective in a developing country
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2021) 33 (4): 435–458.
Published: 05 July 2021
... disclosures of CSR-related governance information. M14 M41 G34 Based on the prevalence of corporate scandals, society’s commitment to social and environmental issues has increased considerably, thereby pressuring companies to communicate information related to corporate social responsibility...
Journal Articles
Ownership concentration, foreign ownership and auditing: evidence from SMEs in Latin America
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2021) 33 (3): 301–321.
Published: 19 March 2021
... demand M42 G32 G34 The sample countries include Argentina, Bolivia, Ecuador, Paraguay, Peru and Uruguay. They are located in the same region and share similarities in terms of their history and economic conditions; however, they differ in the level of development, the composition...
Journal Articles
The impact of the 2012 NZX listing rule change on board composition and company performance
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2020) 32 (4): 543–562.
Published: 25 November 2020
... 09 07 2020 25 09 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Firm performance Female directors Listing rules G34 G38 The company has no diversity policy, it has a meritocracy policy. Chalkie (2012...
Journal Articles
The effect of earnings management on shareholder value and the role of board gender diversity: Evidence from terrorism
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2020) 32 (3): 323–334.
Published: 27 April 2020
... wealth M14 G32 G34 Importantly, we also find that the effect of earnings management on shareholder value is reduced significantly for firms with more gender diversity on the board. Female directors seem to help shareholders see through earnings management more successfully and attenuate...
Journal Articles
Managers’ stock-based compensation and disclosures of high proprietary cost information: An investigation of US biotech firms
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2020) 32 (1): 96–124.
Published: 02 December 2019
... M52 G34 In related studies, researchers focus on certain industries such as more innovative ones (e.g. Biotech and Pharmaceutical) in which firms run a greater risk of revealing secrets through their public disclosures. For example, Jones (2007) argues that the higher the proprietary costs...
Journal Articles
Integration duration of post-merger and leverage dynamics of mergers: theory and evidence
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2019) 31 (2): 208–231.
Published: 15 March 2019
... in the manner described by the following stochastic process: Integration duration of post-merger Leverage dynamics of mergers Method of payment G32 G34 Compared with previous studies (Samitas and Kenourgios, 2007 ; Samitas et al., 2008 ; and Huang et al., 2015...
Journal Articles
CEO board membership: implications for firm value
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2018) 30 (3): 352–370.
Published: 26 July 2018
... board membership G34 G38 In a panel of publicly listed NZ firms from 2004 to 2014, we find on average, firms with CEOs on the board are associated with higher firm performance compared with firms with CEOs off the board. First, we run a baseline model on the firm performance implications...
