Search results for "Legal"

DO WE NEED INTERNAL AUDIT, FINANCIAL AUDIT OR COACHING?

2014

The engagement of auditors in the reporting of corporate social responsibility disclosure

2018

In this research, we aim to examine how large auditing firms and audit/non‐audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non‐audit fees paid by audited firms encourage CSR reporting. Overall, our findings suggest that big auditing firms play a relevant role in CSR disclosure, which may help to mitigate informative asymmetries between managers and stakeholders. Furthermore, audit and non‐audit fees paid by audited companies promote voluntary non‐financial information disclosure. These findings should be of interest to policymakers given the relevant role that CSR disclosure may play in the decision‐making proces…

CREATIVITY VERSUS ILLEGALITY WHEN OPTIMIZING A COMPANY`S FISCAL COST

2012

Effectively managing the economic and financial resources of any company means taking account of business fiscal level, too. Companies concern is shifting from effective economic management to optimum fiscal management also known as fiscal optimization. It should be specified that managing taxes and fees in order to optimize them does not mean infringing the law. Correct and justified fiscal management can help prevent the inconveniences caused by tax evasion or fiscal frauds.

How Does Family Management Affect Firm Performance : Evidence from Taiwanese Firms

2011

This study used the panel data of 465 Taiwanese listed companies by applying both accounting and market-value indicators to an examination of family management’s influence on firm performances. The empirical results show that family firms in Tai-wan have performed better than non-family firms. The combination of equity owner-ship and management right has helped family firms reduce agency cost and enhance firm value in the long run. As for family management, the empirical results suggest that if the founder serves as the chairman and CEO at the same time, it is most benefi-cial to the firm’s performance. When the position of CEO is passed to a hired manag-er, it may enhance firm performance …

Professional Accountants' Ethical Intent - The Impact Of Job Role Beliefs And Professional Identity

2012

Although ethics is commonly defined as the science of the moral, the present paper shows that the larger part of contributions to the emerging innovation ethics discourse rather does than studies moral communication. Instead of descriptevely analyzing how moral dilemmas are soleved and decision-making refers to moral communication, contemporary innovation ethicists try to solve moral dilemmas by moral communication. In doing so, the larger part of innovation ethics is subject to a self-confusion with its own research fiels. As as result, ethics subordinates its own code of truth to the codes of power, health, law, money, and further function systems of society. Challenging this thrend, the …

MOESM1 of Is physician assessment of alcohol consumption useful in predicting risk of severe liver disease among people with HIV and HIV/HCV co-infec…

2019

Additional file 1. Table S1. List of Ethic Committees that Approved Icona Study.

MOESM1 of Clinical interval and diagnostic characteristics in a cohort of bladder cancer patients in Spain: a multicenter observational study

2017

Additional file 1. List of Ethic Committees that approved the study.

Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach

2000

While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives?

Supervisory Review of Key Functions

2015

Picking up from the Chap. 7 examination of the term “key functions” and of the key function holders, this chapter undertakes an examination of the supervisory review of key functions. In particular, this inquiry involves the areas of supervision of the key function holders as to fit-and-proper monitoring, the issue of remuneration of key function holders, the duties of notice and disclosure attendant on a change in key function holders, and the powers of insurance supervisory authorities in the supervision of key function holders.

CEOs entrenchment and shareholders' wealth

1998

In the agency relation between the shareholders and the CEO, everybody try toreinforce his or her position. For the CEO, it means the pursuit of a betterentrenchment, which allows him to reduce the risk of being dismissed. Theentrenchment model develops the importance for the CEO to get internal or externalconnections and to make efforts in order to attain a higher performance. From a sampleof 1747 annual observations concerning 258 CEOs of public firms for the 1966-1990period, empirical measures allow us to estimate the importance of internal networksand past performance by establishing a measure of CEO entrenchment. Furthermore,we observed, for the shareholders, the existence of an optimu…