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Articles 1 - 11 of 11

Full-Text Articles in Business

Money For Nothing And Checks For Free: Recent Developments In Us Subprime Mortgage Markets, John Kiff, Paul Mills Jul 2007

Money For Nothing And Checks For Free: Recent Developments In Us Subprime Mortgage Markets, John Kiff, Paul Mills

John Kiff

No abstract provided.


Pengaruh Stuktur Modal Terhadap Produktivitas Aktiva, Kinerja Keuangan Dan Nilai Perusahaan, Teddy Chandra Jun 2007

Pengaruh Stuktur Modal Terhadap Produktivitas Aktiva, Kinerja Keuangan Dan Nilai Perusahaan, Teddy Chandra

Teddy Chandra

This article was aimed at investigating the effects of corporate strategy on capital structure, assets productivity, financial performance, and firm’s value. The research was an explanatory study. Data were collected by observation and literature study. Go public companies registered at Jakarta Stock Exchange were taken as samples through purposive sampling. Data were analyzed by using structural equation modeling (SEM) with the help of software SPSS and AMOS. The result showed that : 1) Capital Structure had negative effects on assets productivity both in main board companies and development board companies. In other words, the increase of capital structure would adversely …


Segundo Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García May 2007

Segundo Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García

Bruno L. Costantini García

Memorias del Segundo Congreso Nacional de Organismos Públicos Autónomos. "Autonomía, Profesionalización, Control y Transparencia"


Five Ways Computer Forensics Can Aid Discovery, Robert L. Kardell Jan 2007

Five Ways Computer Forensics Can Aid Discovery, Robert L. Kardell

Robert L Kardell

No abstract provided.


The Lessons Of Fraud, Robert L. Kardell Jan 2007

The Lessons Of Fraud, Robert L. Kardell

Robert L Kardell

No abstract provided.


Octrooien En Innovatie, Terugkijken Is Leren Voor De Toekomst (In: Opstellen Aangeboden Aan Prof. Mr. Jaap H. Spoor), Severin De Wit Jan 2007

Octrooien En Innovatie, Terugkijken Is Leren Voor De Toekomst (In: Opstellen Aangeboden Aan Prof. Mr. Jaap H. Spoor), Severin De Wit

Severin de Wit

No abstract provided.


On Governance And Agency Issues In Small Firms, Clifford W. Smith Jan 2007

On Governance And Agency Issues In Small Firms, Clifford W. Smith

Clifford W Smith

No abstract provided.


Beyond The Dichotomous Worlds Hypothesis: Towards A Plurality Of Corporate Governance Logics, Jordan Otten Jan 2007

Beyond The Dichotomous Worlds Hypothesis: Towards A Plurality Of Corporate Governance Logics, Jordan Otten

Jordan Otten

The dichotomous worlds hypothesis holds that corporate governance systems worldwide are either based on the Anglo-American shareholder model or the Eurasian stakeholder model. We suggest a more fine-grained classification, based on five corporate governance logics –socially constructed, historical patterns of material practices, assumptions, values, beliefs, and rules by which all parties involved in economic productive activities structure their material interdependencies and provide meaning to the social reality of corporate life. These logics are discovered through a content analysis of the corporate governance reform codes of 38 countries.


Theories On Executive Pay: A Literature Overview And Critical Assessment, Jordan Otten Jan 2007

Theories On Executive Pay: A Literature Overview And Critical Assessment, Jordan Otten

Jordan Otten

Executive pay is a major issue in the corporate governance debate. As well in practice as in theory debate still exists how executive pay levels and structures can be explained. This paper provides an overview of 16 theories that have been used in the literature to explain the phenomenon. The theories can be classified into three types of approaches; 1) the value approach; 2) the agency approach; and 3) the symbolic approach. A critical assessment of the theories shows that the dominant use in the literature of the perfect contracting approach of agency theory neglects: 1) the socially determined symbolic …


Do Bulls And Bears Listen To Whispers?, Janis K. Zaima, M. A. Harjoto Jan 2007

Do Bulls And Bears Listen To Whispers?, Janis K. Zaima, M. A. Harjoto

Janis K. Zaima

A post-earnings announcement drift associated with the market reaction to analyst forecasts errors remains a puzzle. This study suggests that whispers help to explain part of the puzzle. The study examines the market reaction to whispers and analysts in bull and bear markets, and finds that investors listen to whispers in the bull market and whispers help explain the post-announcement drift. In a bear market, reaction to whispers is significantly positive prior to announcement despite a down market, indicating optimism by investors who follow whispers. However, in the bear market, both whispers and analysts contribute to the post-announcement drift.


Was The Accounting Profession Really That Bad?, Elizabeth K. Jenkins, W. Donnelly, T. Black Jan 2007

Was The Accounting Profession Really That Bad?, Elizabeth K. Jenkins, W. Donnelly, T. Black

Elizabeth K. Jenkins

To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of …