"Earnings management and corporate governance" Essays and Research Papers

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    Governance Structures & Corporate Culture Introduction This paper explores a few elements found in any healthcare organization or business organization in general‚ in particular‚ certain organizational structures and hypothetical constructs. First‚ consideration is given to some of the provisions of governance found in healthcare organizations. Consideration is also given to some of the possible antecedents and organizational outcomes of responsible leadership and on ethical decision making

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    examples resulting in topics on corporate Governance and Business Ethics being included by many universities and autonomous institutions in their curriculum post liberalization. January 7‚ 2009 will be etched in the annals of India ’s corporate history as it brought to light one of the biggest scams in India. It was on this day that chairman B Ramalinga Raju of Satyam Computer Services considered to be one of the torchbearers of India ’s new economy‚ confessed to a corporate fraud amounting to Rs 7

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    A Taxonomy of Systems of Corporate Governance This paper argues that debate on corporate governance in an international context is hampered by the lack of a coherent framework. A taxonomy of systems of corporate governance is proposed as a remedy. The taxonomy is based upon eight related‚ yet discernible characteristics: (1) the prevailing concept of the firm‚ (2) the board system‚ (3) the salient stakeholders able to exert influence on managerial decision-making‚ (4) the importance of stock markets

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    Phillips (2007) “Corporate governance is an encompassing policy‚ processes and people‚ which serves the needs of shareholders and other stake holders by directing and controlling management activities with good business savvy‚ objectivity and integrity”. The author stated that sound corporate governance is dependent on external market place commitment and legislation plus a healthy board culture that safeguards policies and processes. Magdi and Nadereh (2002) stress that corporate governance is about ensuring

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    Vol. 3‚ No. 4 ISSN: 2222-6990 Corporate Governance- Issues and Challenges in Pakistan Beenish Ameer Department of Management Sciences‚ Abbasia Campus‚ Islamia University of Bahawalpur‚ Pakistan E-mail:beenishameer14@gmail.com Abstract Purpose: Pakistani companies are crucial for attaining the better position in the global market by adopting the actual concept of corporate governance. Corporate governance is a worldwide phenomenon. Corporate Governance is the system of rules‚ practices

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    contrast Accrual Earnings Management and Real Earnings Management. Real Earnings Management: a. Real activities manipulation: managers try to mislead at least some of their stakeholders to believe that the financial reporting goals have been met through normal operational practices. However‚ this is not a value added activity‚ sometimes may even reduce firm value because current actions will have negative effect on future cash flow. b. It is probable that real earnings management will have greater

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    Final Exam Different committees have to be established and put into process in order for a company to represent good corporate governance. The Audit Committee is significant in regards to corporate governance because it assist the board of directors in achieving the fiduciary and financial responsibilities to shareholders as well as assuring corporate governance accountability. Audit committees are mainly accountable for the quality connected to such matters as: • Regulatory and legal

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    OECD Principles of Corporate Governance Since they were issued in 1999‚ the OECD Principles of Corporate Governance have gained worldwide recognition as an international benchmark for good corporate governance. They are actively used by governments‚ regulators‚ investors‚ corporations and stakeholders in both OECD and non-OECD countries and have been adopted by the Financial Stability Forum as one of the Twelve Key Standards for Sound Financial Systems. The Principles are intended to assist in the

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    « OECD Principles of Corporate Governance 2004 © OECD‚ 2004. © Software: 1987-1996‚ Acrobat is a trademark of ADOBE. All rights reserved. OECD grants you the right to use one copy of this Program for your personal use only. Unauthorised reproduction‚ lending‚ hiring‚ transmission or distribution of any data or software is prohibited. You must treat the Program and associated materials and any elements thereof like any other copyrighted material. All requests should be made to: Head of Publications

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    The American regulatory model of corporate governance rests on the theory of self regulation as the most efficient means to achieve corporate self-control in the marketplace. However‚ that model fails to achieve regular compliance with baseline ethical and legal behaviours as evidenced by a century of repeated corporate debacles‚ the most recent being Lehman’s Brothers. Lehman’s Brothers Holdings Inc was a global financial services firm who provided services like investment banking‚ equity and fixed

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