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Advanced Search Results For "INVESTOR protection"

1 - 10 of 2,576 results for
 "INVESTOR protection"
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Auditor Independence and Value Relevance in the European Banking Sector: Do Investor Protection Environment and Corporate Governance Matter?

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Jul2022, Vol. 37 Issue 3, p654-677. 24p. 8 Charts.

Abstract: Our study explores the effects of statutory auditor's independence on value relevance, measuring the different impact against the quality of country-level investor's protection and firm-level corporate governance. A sample of 98 European financial enti...

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Investor Protection and the Substitution Effect of Corporate Governance and Product Market Competition on Firm Value.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Jul2022, Vol. 37 Issue 3, p678-699. 22p. 8 Charts.

Abstract: International research has firmly established that a substitute relationship exists between corporate governance and product market competition on firm value. In this study, I reexamine this substitution effect in an international setting, allowing the...

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Investor Attention and Stock Returns.

Publication Type: Academic Journal

Source(s): Journal of Financial & Quantitative Analysis. Mar2022, Vol. 57 Issue 2, p455-484. 30p.

Abstract: We propose an investor attention index based on proxies in the literature and find that it predicts the stock market risk premium significantly, both in sample and out of sample, whereas every proxy individually has little predictive power. The index i...

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Guest editorial: Institutions and R&D investment: prospects and challenges.

Publication Type: Academic Journal

Source(s): Journal of Applied Accounting Research. 2022, Vol. 23 Issue 4, p765-769. 5p.

Abstract: As R&D investment is regarded as risky investments, it is likely that stringent investor protection laws and/or governance provisions will reduce R&D investments. This special issue deals with issues and challenges of research and development (R&D) inv...

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R&D intensity and firms dividend policy: evidence from BRICS countries.

Publication Type: Academic Journal

Source(s): Journal of Applied Accounting Research. 2022, Vol. 23 Issue 4, p846-862. 17p.

Abstract: Purpose: Given the importance of both research and development (R&D) investments and dividend policy in the growth of firms, this paper examines the moderating effects of investor protection and other country-level governance mechanisms on the relation...

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Financial openness, trade openness and financial development: Evidence from sub-Saharan Africa.

Publication Type: Academic Journal

Source(s): Development Southern Africa. Nov2022, Vol. 39 Issue 6, p947-959. 13p. 2 Charts.

Abstract: The study investigates the impact of financial openness (de facto) and trade openness on financial development for 26 sub-Saharan African countries over the period 1982–2016. A system Generalized Method of Moments methodological approach is utilised wi...

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Stock market liquidity and traditional sources of bank business.

Publication Type: Academic Journal

Source(s): Accounting & Finance. Sep2022, Vol. 62 Issue 3, p3107-3145. 39p. 16 Charts, 3 Graphs.

Abstract: With enhanced financial liberalisation, banks' reliance on traditional intermediary functions has gradually declined, changing the risk profile of these systemically important financial institutions. This paper examines an important channel through whi...

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A three-phase comparative efficiency analysis of US and EU banks.

Publication Type: Academic Journal

Source(s): International Review of Economics & Finance. Sep2022, Vol. 81, p113-127. 15p.

Abstract: We examine the efficiency differences between EU and U.S banks over 2000-2018. European banks are lagging behind the U.S in terms of technical efficiency both before and after the crisis. European banks lag in terms of efficiency yet the European secto...

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Directors' and officers' liability insurance and accounting conservatism: empirical evidence from China.

Publication Type: Academic Journal

Source(s): Managerial Auditing Journal. 2022, Vol. 37 Issue 8, p1091-1112. 22p.

Abstract: Purpose: This study analyses Chinese data to revisit the relationship between directors' and officers' (D&O) insurance and accounting conservatism, aiming to investigate the impact of investors' legal protection on the function of D&O insurance. Design...

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Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries.

Publication Type: Academic Journal

Source(s): Managerial Auditing Journal. 2022, Vol. 37 Issue 7, p775-797. 23p.

Abstract: Purpose: The purpose of this paper is to examine the inter-relations among the strength of investor protection institutions, earnings management (EM) and the COVID-19 pandemic. Design/methodology/approach: As a proxy for EM, the authors use discretiona...

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