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Corporate governance. S&P 500 Listed Companies
В наличии
Местонахождение: Алматы | Состояние экземпляра: новый |
Бумажная
версия
версия
Автор: Erika L?pez-Quesada Mart?n
ISBN: 9786138508953
Год издания: 2018
Формат книги: 60×90/16 (145×215 мм)
Количество страниц: 56
Издательство: Scholars' Press
Цена: 25970 тг
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Аннотация: The purpose of this book is to analyze the effect of corporate governance practices and voluntary disclosure information from managers on firms’ financial performance, as measured by comprehensive income (CI). Using a sample of 237 firms from the Standards & Poor (S&P) 500 index during the years 2004-2009, multivariate statistical analyses are conducted to confirm the authors’ main hypothesis. The results indicate that having high levels of corporate governance culture and better accounting transparency have a positive impact on a measure of firms’ financial performance. Furthermore, they indicate a positive correlation between a higher percentage of external directors and financial performance, and a negative relationship between number of board meetings and financial performance. The main contribution of this research is that good corporate governance policies jointly with more accounting transparency achieve better financial performance for businesses in terms of CI. This serves as a method of value creation, which is the ultimate goal of a business. In addition to the use of CI as an indicator of financial performance, a unique measure of corporate governance level is tested.
Ключевые слова: Corporate Governance, board of directors, Financial Performance, Financial Reporting, Comprehensive income