Corporate ownership structure and accuracy and bias of mandatory earnings forecast: evidence from Taiwan

Article Abstract:

The article investigates how ownership structures of Taiwenese firms affect the quality of mandatory earnings forecast, in terms of accuracy and bias. Agency conflicts between controlling owners and outside investors have been observed to emerge from companies with concentrated ownership structures.

Taiwan, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Other General Government Support, Reporting & Disclosure, Government Enterprises-Total Govt, Financial Regulation & Reporting, Government business enterprises, Public enterprises, Financial disclosure

---

The effects of the Mexican Corporate Governance Code on quality of earnings and its components

Article Abstract:

The Mexican Corporate Governance Code was enacted to increase investor confidence through transparent and accurate financial disclosures. An examination of the publicly traded Mexican firms showed that earnings quality improved after the implementation of the Code.

Product standards, safety, & recalls, Financial management, Mexico, Standards, Finance, Corporate governance, Influence, Company financing, Report

---

Does the threat of private litigation increase the usefulness of reported earnings? International evidence

Article Abstract:

The article examines the association between litigation risk and the predictive ability of reported earnings for future cash flows. Data from 1993-2002 covering 13,596 forms from 34 countries were analyzed to establish international evidence for the correlation.

Capital funds & cash flow, Usage, Accounting and auditing, Investors, Actions and defenses, Litigation, Lawsuit/litigation, Actions and defences

Similar abstracts:

• Abstracts: Finding the most preferred alliance structure between banks and insurance companies. A financial alliance compromise between executives and supervisory authorities
• Abstracts: ShoppersE prestige play: As pharmacy chains shift upscale, life for beauty marketers is getting more complex
• Abstracts: Prodi's pension deal raises pressures. U.K. Regulator offers definitions in slow bid for financial reform
• Abstracts: Sony, Qimonda establish chip venture: alliance will expand production of DRAMs for graphics services. Samsung changes its strategy in bid to regain market share: company to raise output of less-expensive phones; a focus on China, India
• Abstracts: Embrace the future. Beer braised beef ribs. Grillin 'n' chillin beerbecuing

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.