Search results for "Commit"

Women Involved in the Financial Reporting Process and Financial Reporting Quality

2017

We examine how the presence of women involved in the financial reporting process of public companies, and especially the interactions between them (i.e. the simultaneous presence of a woman CFO, women sitting on the audit committee, and women auditors), impacts financial reporting quality. For our sample of large French companies, we find that women do not affect financial reporting quality when interactions are not considered. However, the interactions between women involved in the financial reporting are associated with lower discretionary accruals and higher C-scores (our measure of conservatism), as expected because women are generally more risk averse and have greater ethical sensitivi…

Corporate governance and company performance across Sub-Saharan African countries

2013

Accepted version of an article from Journal of Economics and Business This paper examines the extent to which publicly listed companies across Sub-Saharan African countries have adopted “good corporate governance” practices. We investigate the association of these practices with companies’ accounting performance and market valuation. The findings indicate that companies across Sub-Saharan Africa have only partly implemented good corporate governance practices. We find a positive association between our constructed index of good corporate governance practices and accounting performance. However, we find a negative association between the corporate governance index and the market valuation. W…

Usançen der Börse und Convention der über See handelnden Kaufmannschaft in Riga: neuerdings revidirt und festgesetzt im November 1859

1860

Staging systems in bipolar disorder: an International Society for Bipolar Disorders Task Force Report

2014

Objective: We discuss the rationale behind staging systems described specifically for bipolar disorders. Current applications, future directions and research gaps in clinical staging models for bipolar disorders are outlined. Method: We reviewed the literature pertaining to bipolar disorders, focusing on the first episode onwards. We systematically searched data on staging models for bipolar disorders and allied studies that could inform the concept of staging. Results: We report on several dimensions that are relevant to staging concepts in bipolar disorder. We consider whether staging offers a refinement to current diagnoses by reviewing clinical studies of treatment and functioning and t…

Court Congestion and the Decision to Litigate or Settle

2008

This paper analyses the problem of court congestion. We focus on how individual's decision whether to commit an illegal act and victim's decision whether to bring a suit are influenced by the presence of court congestion. We show that the standard results of the perception models may be totally reverse in presence of congestion.

Team Identification and Football Culture

2015

The two previous chapters have shown the importance of identification with the main football clubs in Spanish football culture. While the first chapter presented the fact that 66.8 per cent of Spanish adults identify with a football club, the second — among other aspects — offered a description of the way these feelings of identification have evolved during the 20th century.

On the Internationalization of Corporate Boards

2013

Despite the global reach of their commercial activities, many multinational firms have proved slow in internationalizing their boards of directors. Based on a panel study of the internationalization of the boards of 347 non-financial firms from the Nordic countries, we find a higher fraction of international board membership in firms with more foreign sales, in firms with more foreign ownership and in firms whose shares are traded on foreign (mostly European) stock exchanges. Moreover, we find international directors and national directors with international experience complementary. The first-mentioned group is found to serve a monitoring role, related to financial internationalization of …

Organizational commitment and its effects on organizational citizenship behavior in a high-unemployment environment

2016

[EN] Organizational commitment is an important concept in management and a construct on which extensive research exists. This study considers the relationship of the three dimensions of organizational commitment (affective, normative, and continuance commitment) with employees' organizational citizenship behavior in a high-unemployment environment. By analyzing the effect of high unemployment on the displacement of the self-concept from individual toward relational and collective levels, this work predicts differences in the effect of unemployment on each of the organizational-commitment dimensions. The results show that in a high-unemployment environment the affective and normative dimensi…

Has the Push for Equal Gender Representation Changed the Role of Women on German Supervisory Boards?

2017

In Germany, an intensive public debate about increasing female participation in leadership positions started in 2009 and proceeded until the beginning of 2015, when the German parliament enacted a board gender quota. In that period, the share of women on supervisory boards for 111 German publicly listed and fully codetermined companies (i.e. those which are affected by the quota law) more than doubled from 10.6 percent in 2009 to 22.6 percent in 2015. In 2016, the first year when the law was effective, the female share increased again by 4.5 percentage points. Using a hand-collected dataset, we investigate whether the rise in female board representation was accompanied by a change in gender…

Crescere in IPM. Il trattamento dei giovani adulti autori di reato

2017

Il trattamento dei giovani adulti all’interno delle strutture penitenziarie minorili, in seguito all’emanazione del D.L. 92/14 convertito in legge nel mese di agosto dello stesso anno, impone una riflessione e un’analisi sulle opportune modalita trattamentali non solo per i soggetti minorenni ma anche per giovani adulti tra i 18 e i 25 anni. Confrontarsi, infatti, con l’esigenza di rispondere in modo adeguato ai bisogni di una nuova tipologia di utenza e il principale compito dell’educatore penitenziario che necessita di programmi di formazione per acquisire competenze specifiche e costruire idonei percorsi trattamentali. Questi, se dotati di senso e rispondenti alle necessita di crescita d…