Management Accounting and Corporate Governance
The Role of Corporate Governance in the Link between Management Accounting System and Firm Performance
... among corporate governance structure, the adoption of management accounting systems and firm performance (Kaplan and Norton 2006; Seal 2006; Nicholson and Kiel 2007; Kaymak and Bektas 2008; ...
20
Corporate Governance in Manufacturing and Management with Analysis of Governance Failures at Enron and Volkswagen Corporations
... Then came fall 2000 and Enron Corporation started to crumble forcing CEO Jeffrey Skilling to start hiding the financial losses of the trading business and other operations using the so called mark-to-market ...
15
Transparency and Reliability in Financial Statement: Do They Exist? Evidence from Malaysia
... about corporate governance and its effectiveness in the accounting ...of corporate governance and the events that relates to failure in aligning the interests of management and ...
15
A study on corporate governance among commercial banks in uganda from the case of dfcu bank ltd
... recognized accounting and auditing system ...recognized accounting standards as ...as corporate bonds ...financial management influence the level of DFCU’s performance? To provide plausible ...
11
The Role of Accounting Conservatism in a well functioning Corporate Governance System
... of management and the tendency to overstate financial statements that characterized the first three decades of the 20 th ...financial accounting information were less likely to be ...than accounting ...
16
Corporate Governance and Accounting Information Disclosure in the Nigerian Banking Sector
... of corporate disclosure is that it is a means of communication between management, outside investors and market participants in ...for corporate disclosure arises from the information asymmetry ...
22
Corporate Governance and Malaysian Politics: Theoretical Framework for Accounting Quality
... of corporate governance is given by the resource dependency theory which enables an explanation of the corporate governance structure for those countries where institutional factors differ ...
8
Influence of Creative Accounting on Reliability and Objectivity of Financial Reporting (Factors Responsible For Adoption of Creative Accounting Practices in Pakistan).
... creative accounting is cases of Enron and WorldCom (2002). Corporate governance, management involvement, ethical values of company, Company’s orientation about future, knowledge of ...
8
LITERATURE REVIEW: PREVENTIVE ROLE OF FORENSIC ACCOUNTING AND CORPORATE GOVERNANCE MATURITY
... for corporate governance maturity persuades senior management and or board of directors to commit fraud (Kassem & Higson, 2012; Pretorius, ...non-proper accounting transactions which ...
22
Index Terms - Convergence of IFRS, Corporate Governance,
... growth, management compensation on plan and awareness of the international practice, Yadav & Sharma (2012) conclude that, better governance procedure and correct application are need to take for higher ...
6
Culture and corporate governance, a theoretical perspective
... of corporate governance is worthwhile for the purpose of this ..."corporate governance refers to forces that encourage management to be accountable and to act in the interests of ...
9
Management Incentives And Corporate Fraud: An Effectiveness Review Of Corporate Governance In Indonesia
... Incentive management aim to reduce agency conflict and align managers' interests with shareholders to encourage efficient company management (Johnson et ...2009). Management incentives can improve ...
6
Corporate Governance
... compensating management and, when necessary, replacing management, therefore continue to lie at the heart of board ...with management to formulate corporate ...with management through ...
235
The Effect of IFRS, Information Asymmetry and Corporate Governance on the Quality of Accounting Information
... investigates accounting information in the context of agency problems associated with pledge on shares owned by directors and supervisors and suggests that this practice worsens the agency problems between ...
31
Research on Accounting Information Disclosure of the NEEQ Market
... weak corporate governance brings the accounting in- formation of poor ...of accounting in- formation is confined to defective corporate ...The accounting information must be ...
5
FINANCIAL ACCOUNTING DISCLOSURES AND CORPORATE GOVERNANCE IN MALAYSIA
... It is not always sufficient to rely on accruals alone in earnings management. The transactions can be complex as was the case with Enron requiring the formation of legal entities, and creation of financing ...
194
Improvement of Corporate Governance Structure and Implementation of Accounting Standards
... China’s accounting supervision mechanism is not efficient, and many supervisory mechanisms work together to make up for their ...senior management and ...strengthen accounting supervision in all ...
8
Understanding Social and Environmental Accounting
... “social accounting” and “social accountability” nevertheless ...of accounting to assume greater responsibility to the society and the environment (see Dey, 2007; Adams and Gonzalez, ...
17
Accounting scandals: Beyond corporate governance
... Take, for instance in the United Kingdom, the case of Palmer and Harvey which went into administration without any warning signals in November 2017 and that of Carillion, which in January 2018, went into liquidation ...
14
Corporate Governance and Accounting Practices in Pakistan
... of accounting treatments? What about difference in operating characteristics and the environment? Should not firm in different industries adopt difference accounting treatments? On the same footings Aziz ...
22