메뉴 건너뛰기




Volumn 15, Issue 2, 2007, Pages 294-310

The convergence of disclosure and governance practices in the world's largest firms

Author keywords

Convergence; Corporate disclosure; Corporate governance; International accounting

Indexed keywords


EID: 33947195854     PISSN: 09648410     EISSN: 14678683     Source Type: Journal    
DOI: 10.1111/j.1467-8683.2007.00561.x     Document Type: Article
Times cited : (28)

References (54)
  • 1
    • 33947190876 scopus 로고    scopus 로고
    • Ahearne, A., Griever, W. and Warnock, F. (2000) Information Costs and Home Bias: an analysis of U.S. holdings of foreign equities. Working Paper, Board of Governors of the Federal Reserve System (US), International Finance Discussion Papers series.
    • Ahearne, A., Griever, W. and Warnock, F. (2000) Information Costs and Home Bias: an analysis of U.S. holdings of foreign equities. Working Paper, Board of Governors of the Federal Reserve System (US), International Finance Discussion Papers series.
  • 3
    • 0037702976 scopus 로고    scopus 로고
    • The Non-Correlation Between Board Independence and Long Term Firm Performance
    • Bhagat, S. and Black, B. (2002) The Non-Correlation Between Board Independence and Long Term Firm Performance, Journal of Corporation Law, 27, 231-273.
    • (2002) Journal of Corporation Law , vol.27 , pp. 231-273
    • Bhagat, S.1    Black, B.2
  • 4
    • 0013031095 scopus 로고    scopus 로고
    • Finance Working Paper no. 2/2002, European Corporate Governance Institute
    • Becht, M., Bolton, P. and Roell, A. (2002) Corporate Governance and Control, Finance Working Paper no. 2/2002, European Corporate Governance Institute.
    • (2002) Corporate Governance and Control
    • Becht, M.1    Bolton, P.2    Roell, A.3
  • 6
    • 33947269112 scopus 로고    scopus 로고
    • What Makes Investors Over or Underweight? Explaining International Appetites for Foreign Equities
    • Working Paper, Board of Governors of the Federal Reserve System US
    • Bertaut, C. C. and Kole, L. S (2004) What Makes Investors Over or Underweight? Explaining International Appetites for Foreign Equities, Working Paper, Board of Governors of the Federal Reserve System (US), International Finance Discussion Papers series.
    • (2004) International Finance Discussion Papers series
    • Bertaut, C.C.1    Kole, L.S.2
  • 10
    • 0039658576 scopus 로고    scopus 로고
    • The Influence of Institution on Corporate Governance Through Private Negotiation: Evidence from TIAA-CREF
    • Carleton, W. T., Nelson, J. M. and Weisbach, M. S. (1998) The Influence of Institution on Corporate Governance Through Private Negotiation: evidence from TIAA-CREF, Journal of Finance, 53, 1335-1362.
    • (1998) Journal of Finance , vol.53 , pp. 1335-1362
    • Carleton, W.T.1    Nelson, J.M.2    Weisbach, M.S.3
  • 11
    • 84980314941 scopus 로고
    • Corporate Board Size, Composition and Corporate Failures in Retailing Industry
    • Chaganti, R. S., Mahajan, V. and Sharma, S. (1985) Corporate Board Size, Composition and Corporate Failures in Retailing Industry, Journal of Management Studies, 22, 400-417.
    • (1985) Journal of Management Studies , vol.22 , pp. 400-417
    • Chaganti, R.S.1    Mahajan, V.2    Sharma, S.3
  • 14
    • 84055220949 scopus 로고
    • Liquidity Versus Control: The institutional investor as corporate monitor
    • Coffee, J. Jr (1991) Liquidity Versus Control: the institutional investor as corporate monitor, Columbia Law Review, 91, 1277-1368.
    • (1991) Columbia Law Review , vol.91 , pp. 1277-1368
    • Coffee Jr, J.1
  • 15
    • 0038717214 scopus 로고    scopus 로고
    • An Examination of the Relationship of Governance Mechanisms to Performance
    • Coles, J. W., McWilliams, V. B. and Sen, N. (2001) An Examination of the Relationship of Governance Mechanisms to Performance, Journal of Management, 27, 23-50.
    • (2001) Journal of Management , vol.27 , pp. 23-50
    • Coles, J.W.1    McWilliams, V.B.2    Sen, N.3
  • 16
    • 0001650996 scopus 로고    scopus 로고
    • Corporate Governance, Chief Executive Compensation and Firm Performance
    • Core, J. W., Holthausen, R. and Larcker, D. (1999) Corporate Governance, Chief Executive Compensation and Firm Performance, Journal of Financial Economics, 51, 371-406.
    • (1999) Journal of Financial Economics , vol.51 , pp. 371-406
    • Core, J.W.1    Holthausen, R.2    Larcker, D.3
  • 17
    • 84918809569 scopus 로고    scopus 로고
    • Corporate Governance Principles - a Japanese view
    • Corporate Governance Forum of Japan
    • Corporate Governance Forum of Japan (1999) Corporate Governance Principles - a Japanese view, Corporate Governance an International Review, 7, 209-214.
    • (1999) Corporate Governance an International Review , vol.7 , pp. 209-214
  • 18
    • 38249008574 scopus 로고
    • The Relationship Between Governance Structure and Corporate Performance in Entrepreneurial Firms
    • Daily, C. M. and Dalton, D. R. (1992) The Relationship Between Governance Structure and Corporate Performance in Entrepreneurial Firms, Journal of Business Venturing, 7, 375-386.
    • (1992) Journal of Business Venturing , vol.7 , pp. 375-386
    • Daily, C.M.1    Dalton, D.R.2
  • 19
    • 0001801766 scopus 로고
    • Boards of Directors, Leadership, and Structure: Control and performance implications
    • Daily, C. M. and Dalton, D. R. (1993) Boards of Directors, Leadership, and Structure: control and performance implications, Entrepreneurship Theory and Practice, 17, 65-81.
    • (1993) Entrepreneurship Theory and Practice , vol.17 , pp. 65-81
    • Daily, C.M.1    Dalton, D.R.2
  • 20
    • 0346762522 scopus 로고    scopus 로고
    • Meta-Analytic Reviews of Board Composition, Leadership Structure and Financial Performance
    • Dalton, D. R., Daily, C., Ellstrand, A. E. and Johnson, J. L. (1998) Meta-Analytic Reviews of Board Composition, Leadership Structure and Financial Performance, Strategic Management Journal, 19, 269-290.
    • (1998) Strategic Management Journal , vol.19 , pp. 269-290
    • Dalton, D.R.1    Daily, C.2    Ellstrand, A.E.3    Johnson, J.L.4
  • 21
    • 2142720242 scopus 로고    scopus 로고
    • Causes and Consequences of Earnings Manipulation: An analysis of firms subject to enforcement actions by the SEC
    • Dechow, P. M., Sloan, R. G. and Sweeney, A. P. (1996) Causes and Consequences of Earnings Manipulation: an analysis of firms subject to enforcement actions by the SEC, Contemporary Accounting Research, 13, 1-36.
    • (1996) Contemporary Accounting Research , vol.13 , pp. 1-36
    • Dechow, P.M.1    Sloan, R.G.2    Sweeney, A.P.3
  • 22
    • 0346041985 scopus 로고    scopus 로고
    • The Cadbury Committee Recommendations on Corporate Governance - a review of compliance and performance impacts
    • Dedman, E. B. (2002) The Cadbury Committee Recommendations on Corporate Governance - a review of compliance and performance impacts, International Journal of Management Reviews, 4, 335-352.
    • (2002) International Journal of Management Reviews , vol.4 , pp. 335-352
    • Dedman, E.B.1
  • 23
    • 23444438029 scopus 로고    scopus 로고
    • Themes and Variations: The convergence of corporate governance practices in major world markets
    • Garrett, A. D. (2004) Themes and Variations: the convergence of corporate governance practices in major world markets, Denver Journal of International Law and Policy, 32, 147-174.
    • (2004) Denver Journal of International Law and Policy , vol.32 , pp. 147-174
    • Garrett, A.D.1
  • 24
    • 0000353081 scopus 로고    scopus 로고
    • Corporate Governance Decisions and Shareholders Activism: The role of institutional investors
    • Gillan, S. L. and Starks, L. T. (2000) Corporate Governance Decisions and Shareholders Activism: the role of institutional investors, Journal of Financial Economics, 57, 275-305.
    • (2000) Journal of Financial Economics , vol.57 , pp. 275-305
    • Gillan, S.L.1    Starks, L.T.2
  • 29
    • 84937314069 scopus 로고
    • Top Executive Rewards and Firm Performance: A comparison of Japan and the United States
    • Kaplan, S. N. (1994a) Top Executive Rewards and Firm Performance: a comparison of Japan and the United States, The Journal of Political Economy, 102, 510-546.
    • (1994) The Journal of Political Economy , vol.102 , pp. 510-546
    • Kaplan, S.N.1
  • 30
    • 77958402161 scopus 로고
    • Top Executives, Turnover and Firm Performance in Germany
    • Kaplan, S. N. (1994b) Top Executives, Turnover and Firm Performance in Germany, Journal of Law Economics, & Organization, 10, 142-159.
    • (1994) Journal of Law Economics, & Organization , vol.10 , pp. 142-159
    • Kaplan, S.N.1
  • 31
  • 32
    • 84972372130 scopus 로고
    • From Trust to Contract: The legal language of managerial ideology, 1920-1980
    • Kaufman, A. and Zacharias, L. (1992) From Trust to Contract: the legal language of managerial ideology, 1920-1980, Business History Review, 66, 523-572.
    • (1992) Business History Review , vol.66 , pp. 523-572
    • Kaufman, A.1    Zacharias, L.2
  • 33
    • 0000494497 scopus 로고
    • Board Composition and the Commission of Illegal Acts: An investigation of Fortune 500 companies
    • Kesner, I. F., Victor, B. and Lamont, B. (1986) Board Composition and the Commission of Illegal Acts: an investigation of Fortune 500 companies, Academy of Management Review, 29, 879-899.
    • (1986) Academy of Management Review , vol.29 , pp. 879-899
    • Kesner, I.F.1    Victor, B.2    Lamont, B.3
  • 34
    • 0036331491 scopus 로고    scopus 로고
    • Audit Committee, Board of Director Characteristics and Earnings Management
    • Klein, A. (2002) Audit Committee, Board of Director Characteristics and Earnings Management, Journal of Accounting and Economics, 33, 375-400.
    • (2002) Journal of Accounting and Economics , vol.33 , pp. 375-400
    • Klein, A.1
  • 38
    • 0003625206 scopus 로고    scopus 로고
    • OECD , Paris: Organization for Economic Cooperation and Development
    • OECD (1999) OECD Principles of Corporate Governance. Paris: Organization for Economic Cooperation and Development.
    • (1999) OECD Principles of Corporate Governance
  • 39
    • 84879033653 scopus 로고    scopus 로고
    • OECD , Paris: Organization for Economic Cooperation and Development
    • OECD (2004) Institutional Investors: Statistical Yearbook. Paris: Organization for Economic Cooperation and Development.
    • (2004) Institutional Investors: Statistical Yearbook
  • 40
    • 0242370936 scopus 로고    scopus 로고
    • Outside Directors and Firm Performance During Institutional Transitions
    • Peng, M. W. (2004) Outside Directors and Firm Performance During Institutional Transitions, Strategic Management Journal, 25, 453-451.
    • (2004) Strategic Management Journal , vol.25 , pp. 453-451
    • Peng, M.W.1
  • 41
    • 0002413769 scopus 로고
    • Institutional Investment Patterns and Corporate Financial Control in the United States and Japan
    • Prowse, S. (1990) Institutional Investment Patterns and Corporate Financial Control in the United States and Japan, Journal of Financial Economics, 27, 43-66.
    • (1990) Journal of Financial Economics , vol.27 , pp. 43-66
    • Prowse, S.1
  • 42
    • 0141447583 scopus 로고    scopus 로고
    • Corporate Governance Reforms in Developing Countries
    • Reed, D. (2002) Corporate Governance Reforms in Developing Countries, Journal of Business Ethics, 37, 223-247.
    • (2002) Journal of Business Ethics , vol.37 , pp. 223-247
    • Reed, D.1
  • 43
    • 33947272486 scopus 로고    scopus 로고
    • Financial Economists Roundtable Statement on Institutional Investors and Corporate Governance
    • Spring
    • Ridge, B. (1999) Financial Economists Roundtable Statement on Institutional Investors and Corporate Governance, The Financial Economists Roundtable, Spring.
    • (1999) The Financial Economists Roundtable
    • Ridge, B.1
  • 44
    • 53349177200 scopus 로고
    • Some Differences in Corporate Structure in Germany, Japan and the United States
    • Roe, M. (1993) Some Differences in Corporate Structure in Germany, Japan and the United States, The Yale Law Review, 102, 1927-2003.
    • (1993) The Yale Law Review , vol.102 , pp. 1927-2003
    • Roe, M.1
  • 45
    • 21344477944 scopus 로고
    • The Evolution of the 1992 Shareholder Communication Proxy Rules and their Impact on Corporate Governance
    • Sharara, N. and Hoke-Witherspoon, A. (1993) The Evolution of the 1992 Shareholder Communication Proxy Rules and their Impact on Corporate Governance, The Business Lawyer, 49, 327-358.
    • (1993) The Business Lawyer , vol.49 , pp. 327-358
    • Sharara, N.1    Hoke-Witherspoon, A.2
  • 46
    • 0001026456 scopus 로고    scopus 로고
    • A Survey of Corporate Governance
    • Shleifer, A. and Vishny, R. W. (1997) A Survey of Corporate Governance, Journal of Finance, 52, 737-783.
    • (1997) Journal of Finance , vol.52 , pp. 737-783
    • Shleifer, A.1    Vishny, R.W.2
  • 48
    • 0039120739 scopus 로고    scopus 로고
    • Shareholder Activism by Institutional Investors: Evidence from CalPERS
    • Smith, M. P. (1996) Shareholder Activism by Institutional Investors: evidence from CalPERS, Journal of Finance, 51, 227-252.
    • (1996) Journal of Finance , vol.51 , pp. 227-252
    • Smith, M.P.1
  • 49
    • 33947202092 scopus 로고    scopus 로고
    • Sarbanes-Oxley: Is the price too high?
    • 27 May
    • Thain, J. (2004) Sarbanes-Oxley: is the price too high?, Wall Street Journal, 27 May.
    • (2004) Wall Street Journal
    • Thain, J.1
  • 51
    • 0034733079 scopus 로고    scopus 로고
    • Board Structure and the Informativeness of Earnings
    • Vafaeas, N. (2000) Board Structure and the Informativeness of Earnings, Journal of Accounting and Public Policy, 19, 139-160.
    • (2000) Journal of Accounting and Public Policy , vol.19 , pp. 139-160
    • Vafaeas, N.1
  • 52
    • 38249002753 scopus 로고
    • Corporate Governance Through the Proxy Process. Evidence from the 1989 Honeywell Proxy Solicitation
    • Van Nuys, K. (1993) Corporate Governance Through the Proxy Process. Evidence from the 1989 Honeywell Proxy Solicitation, Journal of Financial Economics, 34, 101-132.
    • (1993) Journal of Financial Economics , vol.34 , pp. 101-132
    • Van Nuys, K.1
  • 54
    • 0030078208 scopus 로고    scopus 로고
    • Higher Market Valuation of Companies with a Small Board of Directors
    • Yermack, D. (1996) Higher Market Valuation of Companies with a Small Board of Directors, Journal of Financial Economics, 40, 185-211.
    • (1996) Journal of Financial Economics , vol.40 , pp. 185-211
    • Yermack, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.