Open Access. Powered by Scholars. Published by Universities.®
Business Law, Public Responsibility, and Ethics Commons™
Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Allagash (2)
- Baldacci (2)
- Health Administration Articles (2)
- NEEFC (2)
- Planning (2)
-
- Recommendations (2)
- Waterway (2)
- Audit fees (1)
- Bankrupcy reorganization (1)
- Board meetings (1)
- Comisión de Derechos Humanos (1)
- Corporate Governance (1)
- Corporate governance (1)
- Corporate governance best practices (1)
- Corporate governance reform (1)
- Corporations (1)
- Debt cancellation (1)
- Diligence (1)
- Directorships (1)
- Executive pay (1)
- Expertise (1)
- Insurance Law (1)
- International corporate governance (1)
- Memorias (1)
- Memorias de la OPAM (1)
- Net Operating Losses (1)
- OPAM (1)
- Risk (1)
- SOX (1)
- Securities Law (1)
- Publication
- Publication Type
Articles 1 - 12 of 12
Full-Text Articles in Business Law, Public Responsibility, and Ethics
Complementary And Alternative Medicine: Opportunities And Challenges, William Martin, Hugh Long
Complementary And Alternative Medicine: Opportunities And Challenges, William Martin, Hugh Long
Publications – Dreihaus College of Business
Health care finance is complex in all sectors of the health care industry. This article highlights both the challenges and opportunities of financing and reimbursing care with a focus on CAM providers and CAM provider organizations.
Complementary And Alternative Medicine: Opportunities And Challenges, William Marty Martin, Hugh Long
Complementary And Alternative Medicine: Opportunities And Challenges, William Marty Martin, Hugh Long
William Marty Martin
Health care finance is complex in all sectors of the health care industry. This article highlights both the challenges and opportunities of financing and reimbursing care with a focus on CAM providers and CAM provider organizations.
The Association Between Corporate Governance And Audit Fees, Cindy K. Harris
The Association Between Corporate Governance And Audit Fees, Cindy K. Harris
Business and Economics Faculty Publications
The Sarbanes-Oxley Act of 2002 (“SOX”) established not only corporate governance reform but also legislated significant changes to the practice of auditing publicly held corporations. Rules implemented by the Securities and Exchange Commission (“SEC”) further reinforced stronger corporate governance standards. The effect of these reforms on the cost of public audits is indisputable: the initial rise in audit fees was dramatic as corporations complied with the new provisions. This paper examines the relationship between corporate governance characteristics and audit fees for a random sample of 100 publicly traded corporations drawn from the 2005 Fortune 500 list. The data is obtained …
The Impact Of The Repeal Of The Stock-For-Debt Exception On Corporate Bankruptcy Restructurings, William D. Terando, Wayne H. Shaw
The Impact Of The Repeal Of The Stock-For-Debt Exception On Corporate Bankruptcy Restructurings, William D. Terando, Wayne H. Shaw
Scholarship and Professional Work - Business
This paper investigates the effect repeal of the stock-for-debt exception on corporate bankruptcy restructurings. This exception permitted corporations to exclude cancellation of indebtedness income from gross income provided they exchanged their own common equity for debt while in Chapter 11. Consistent with claims made by Easton (1994), it is found that the change in tax law imposed significant explicit tax costs on bankruptcy filers. Despite these costs, it is found that many of these firms altered their debt restructure method to preserve net operating losses and reduce their cost of equity. Almost half of the sample firms issued significant levels …
Segundo Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
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"
Allagash Wilderness Waterway Working Group On Structure, Management And Oversight: Choosing Common Ground And Moving Ahead, Allagash Wilderness Waterway Working Group
Allagash Wilderness Waterway Working Group On Structure, Management And Oversight: Choosing Common Ground And Moving Ahead, Allagash Wilderness Waterway Working Group
Maine History & Policy Development
In his June 19, 2006, Executive Order, Governor John E. Baldacci directed the Working Group to “offer its best guidance and advice to the Governor respecting the long-term governance, management, and oversight structure for the Allagash Wilderness Waterway” (AWW). In the intervening six months the members of the Working Group have engaged in an examination of the forty-year history of the Waterway and an analysis of the conditions and circumstance that led to the Governor’s Executive Order. We have reviewed documentation of the AWW history, taken testimony at numerous public meetings and hearings, conducted correspondence with members of the several …
Allagash Wilderness Waterway Working Group On Structure, Management And Oversight: Choosing Common Ground And Moving Ahead (Executive Summary), Allagash Wilderness Waterway Working Group
Allagash Wilderness Waterway Working Group On Structure, Management And Oversight: Choosing Common Ground And Moving Ahead (Executive Summary), Allagash Wilderness Waterway Working Group
Maine History & Policy Development
In his June 19, 2006, Executive Order, Governor John E. Baldacci directed the Working Group to “offer its best guidance and advice to the Governor respecting the long-term governance, management, and oversight structure for the Allagash Wilderness Waterway” (AWW). In the intervening six months the members of the Working Group have engaged in an examination of the forty-year history of the Waterway and an analysis of the conditions and circumstance that led to the Governor’s Executive Order. We have reviewed documentation of the AWW history, taken testimony at numerous public meetings and hearings, conducted correspondence with members of the several …
Quality Models: Selecting The Best Model To Deliver Results, William Martin
Quality Models: Selecting The Best Model To Deliver Results, William Martin
Publications – Dreihaus College of Business
No abstract provided.
Beyond The Dichotomous Worlds Hypothesis: Towards A Plurality Of Corporate Governance Logics, Jordan Otten
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
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 …
The Missing Monitor In Corporate Governance: The Directors' And Officers' Liability Insurer, Tom Baker, Sean J. Griffith
The Missing Monitor In Corporate Governance: The Directors' And Officers' Liability Insurer, Tom Baker, Sean J. Griffith
All Faculty Scholarship
This article reports the results of empirical research on the monitoring role of directors’ and officers’ liability insurance (D&O insurance) companies in American corporate governance. Economic theory provides three reasons to expect D&O insurers to serve as corporate governance monitors: first, monitoring provides insurers with a way to manage moral hazard; second, monitoring provides benefits to shareholders who might not otherwise need the risk distribution that D&O insurance provides; and third, the “bonding” provided by risk distribution gives insurers a comparative advantage in monitoring. Nevertheless, we find that D&O insurers neither monitor corporate governance during the life of the insurance …
Quality Models: Selecting The Best Model To Deliver Results, William Martin
Quality Models: Selecting The Best Model To Deliver Results, William Martin
William Marty Martin
No abstract provided.