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Li, Qian. "CEO Turnover and Divisional Investment." Digital Archive @ GSU, 2005. http://digitalarchive.gsu.edu/finance_diss/2.
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This paper examines the impact of CEO turnover from an internal capital allocation perspective. We test whether new CEOs make different divisional investment decisions than their predecessors, and if yes, how would this difference affect firm performance. We find that segment investments respond to factors, such as segment investment opportunity, segment cash flow, and other segments’ cash flows, differently after CEO turnover. Evidence also indicates that new CEOs adjust the segments’ previous over-investment /under-investment status to match industry average investment level, and they adjust the relative investment preference among divisions. These findings support the argument that different CEOs have their own set of skills and incentives, which directly affect their internal capital allocation decisions after they take over the office. We also examine the affiliation relationship between certain divisions and new CEOs, and find that new CEOs do not make capital allocation in favor their affiliated divisions. Furthermore, the analyses on firm-level internal capital allocation sensitivity do not support the literature about positive relationship between firm performance and the “Q-sensitivity”. But, our analyses do find a positive and robust relationship between changes in firm performance and changes in the “cash flow-sensitivity”. This suggests that new CEOs making internal capital allocation in favor of their “cash cow” segments are more likely to improve firm performance after CEO turnover.
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Tyrén, Adam. "Koncernchefens : Rättsliga ställning och interna skadeståndsansvar." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15074.
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At first glance, the group CEO's (koncernchefens) legal position looks easy. It is the CEO’s responsibility to lead and make decisions on matters which affect the entire group, all while defending the company’s best interests. However, when one looks closely at how the Companies Act (Aktiebolagslagen) regulates how a company should organize itself, as well as the options available to manage the group, one rea-lizes that simply appointing a group CEO does not necessarily make the company compatible with the Companies Act. A group CEO threatens to reduce both the Board and CEO's legal administrative districts which are not in accordance with legal and commercial principles.In order to introduce a group CEO it requires a detailed investigation of the group's legal relationships. Through investigation, the companies can clarify what is included in the subsidiaries’ executives' legal management area, in order to align the group CEO's powers—eliminating the threat to restrict the jurisdiction of the various group companies' Board of Directors and CEO. The group CEO could potentially take advantage of his or her position and use his or her power to damage one of the subsidiaries. Since the group CEO is not mentioned in the Companies Act, Chapter 29, as one of the responsible parties, the group CEO is not, at least not directly, sub-ject to damages based on the Companies Act, tort law.A potential solution to this is to apply the Commercial Code (Handelsbalkens) 18th chapter and its rules of tort law, which states that the group CEO would take a trus-teeship (sysslomannaställning) with one of the Group companies. This paper/essay presents and analyzes various ways a CEO can exercise the power to represent sever-al group companies and the grounds upon which the group CEO can be held liable for his or her actions.
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Jagannathan, Murali. "Internal Control Mechanisms and Forced CEO Turnover: An Empirical Investigation." Diss., Virginia Tech, 1996. http://scholar.lib.vt.edu/theses/public/etd-183513359611541.
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Tan, Tih Koon. "ESSAYS ON CORPORATE GOVERNANCE." Doctoral diss., University of Central Florida, 2010. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/3006.
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This dissertation is composed by two essays that explore corporate governance issues in S&P firms. The first essay examines changes in corporate governance after a firm gets added to the S&P 500 index? Using firms added from 1994 to 2007, this paper examines how governance mechanisms change for these firms. Specifically, I look at both the overall governance and details on how each mechanism changes. I find that governance improves after being added to the index. Controlling for firm size, leverage, prior firm performance, and growth opportunities, the market reacts positively to governance improvements as a whole. In addition, changes in governance are positively associated with changes in operating performance. In the second essay, the departure of a CEO often raises questions about who will replace him/her. This study examines the homogeneity/heterogeneity nature of the internal labor market using a novel measure, a heterogeneity index, which captures the concentration of executive compensation levels. I find that a more homogeneous internal labor market is associated with (1) a greater likelihood of an internal replacement, (2) a higher probability of a CEO turnover, and (3) a bigger tournament prize. In addition, the negative performance-turnover relationship is strengthened by a more homogeneous internal labor market. The heterogeneity index seems to proxy for internal labor market competition.Ph.D.
Department of Finance
Business Administration
Business Administration PhD
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Liu, Xuejiao, and 刘雪娇. "The effects of CEO equity-based compensation on firm promptness in remedying material weaknesses in internal control." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2013. http://hdl.handle.net/10722/200360.
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This thesis investigates how chief executive officer (CEO) equity incentives affect the remediation of material weaknesses (MWs) in internal control. First, we predict that the sensitivity of CEO stock and stock option portfolios to stock price (CEO price sensitivity or delta) has a positive impact on firm promptness in remedying MWs, because CEOs whose personal wealth is tied to stock price suffer losses from negative market reactions to the public disclosure of MWs. Second, we predict that the sensitivity of CEO stock option portfolio to stock-return volatility (CEO volatility sensitivity or vega) has a negative impact on firm promptness in remedying MWs, as firms with internal control weaknesses are associated with higher information and operating risks that manifest in stock return volatility.
Our empirical results, based on a sample of firms disclosing MWs in internal control under the Sarbanes-Oxley Act (SOX) during November 15, 2003 and August 27, 2006, are consistent with the above predictions. We further provide evidence that an effective board of directors could mitigate the undesirable, negative impact of CEO volatility sensitivity on MWs remediation. We measure firms’ promptness in remedying MWs based on their subsequent internal control audit opinions (e.g., Ashbaugh-Skaife et al. 2008; Goh 2009); and CEO price (volatility) sensitivity as the dollar change in CEO stock and option portfolios (option portfolio) from a 1 percent change in stock price (Core and Guay 2002).
This thesis is innovative with respect to the prediction and evidence of the opposing effects from CEO price and volatility sensitivities on internal control quality. This new evidence contributes to the literature that examines managerial incentives embedded in stock-based and option-based compensation plans in various economic contexts (e.g., Knopf et al. 2002; Coles et al. 2006; Low 2009; Armstrong et al. 2013). Our findings suggest that when stock constitutes a major part of CEO compensation, the mandatory disclosure requirement of SOX provides a channel for the stock market to discipline CEO. However, when options dominate CEO compensation, volatility sensitivity and the associated risk-taking incentive can cause CEOs to delay rectifying internal control deficiencies. These results have interesting policy implications for regulators and firms concerning mandatory disclosure and compensation design. Moreover, this thesis contributes to the broad literature on corporate governance by documenting an interaction between corporate governance and CEO incentives, namely that strong corporate governance mitigates the undesirable risking-taking incentive caused by CEO option holdings. Overall, this thesis deepens our understanding on mechanisms through which regulators, firm executives, and boards of directors strengthen internal control over financial reporting in the post-SOX era.published_or_final_version
Business
Doctoral
Doctor of Philosophy
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Tunklová, Vendula. "Eliminace rizika transferových cen." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10513.
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Following work focuses on the issue of transfer prices and evolution of the approach to such in a surveyed company in a spam of two years. In the first part, the author describes the status from the points of legislative changes and a common perception of transfer prices both in the Czech Republic and internationally. Second part relates to a specific condition in a surveyed company during authors bachelor studies and a third part describes the changes that had taken place in this company. The author focuses on the options of eliminating the risk of transfer prices by setting the set of inter-company guidelines. Next she is taking a more thorough look at the sale of goods, as it is the most common business relation between related parties. This work should be considered as a guide to a proper management of inter-company structure. It should help in determining a transfer pricing method and preparing a documentation related to transfer prices.
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Naia, Fátima Maria Marques Teixeira. "Escola a tempo inteiro no 1º CEB: o extracurricular escolar." Master's thesis, Universidade de Aveiro, 2010. http://hdl.handle.net/10773/3606.
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Mestrado em Ciências da Educação - Formação Pessoal e SocialA Escola a Tempo Inteiro foi desenvolvida como prática e como modelo na R.A. Madeira desde 1994 e o XVII Governo Constitucional desenvolveu desde 2005 no Continente as AEC como práticas alternativas ao que se vinha fazendo na Madeira. Pretende-se comparar estas duas práticas e eventuais modelos subjacentes da chamada Escola a Tempo Inteiro (ETI) no 1.º CEB, num caso concreto de um agrupamento de escolas, analisando, a partir das funções das Actividades de Enriquecimento Curricular (AEC), as relações entre o considerado curricular e extracurricular, escolar e extraescolar, por referência às antinomias: currículo nacional / currículo local, autonomia participada da escola / centralização / municipalização da gestão das escolas.
The Full Time School was developed as a practice and the model of Madeira since 1994 and the XVII Constitutional Government has developed since 2005 on the Continent as practical alternatives to the AEC that had been doing in Madeira. Intended to compare these two possible models and practices underlying the so-called School Full-Time (FTE) in 1.º Primary School, in a case of a group of schools, examining, from the functions of the Curriculum Enrichment Activities (AEC) considered the relationship between curricular and extracurricular school and of out, by reference to the antinomies: National Curriculum / local curriculum, the school participated autonomy / centralization / decentralization of school management.
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Pinto, Teresa Margarida dos Santos. "Interação criança-espaço no recreio interior: um estudo de caso no 1º CEB." Master's thesis, Universidade de Aveiro, 2018. http://hdl.handle.net/10773/23021.
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Mestrado em Educação Pré-escolar e Ensino no 1º Ciclo do Ensino BásicoO presente Relatório Final de Estágio visa dar a conhecer o estudo de caso desenvolvido no âmbito da Unidade Curricular Prática Pedagógica Supervisionada do Mestrado em Educação Pré-Escolar e Ensino no 1.º Ciclo do Ensino Básico. O estudo tem como quadro conceptual a Teoria da Perceção Ecológica de Gibson e a Abordagem Experiencial de Laevers e procura compreender as interações das crianças com o espaço de recreio interior, em situação de jogo livre, antes e após a intervenção no espaço. O estudo dividiu-se em 3 fases: (I) a primeira materializou a observação das interações das crianças com o espaço de recreio interior sem intervenção no espaço; (II) a segunda caracterizou-se pela observação das interações das crianças com o espaço de recreio interior com intervenção, dado o espaço reorganizado pela Professora Cooperante, e (III) a terceira compreendeu a observação das interações das crianças com o espaço de recreio interior com intervenção após a introdução de materiais. Os participantes do estudo são quatro crianças (duas raparigas e dois rapazes) do 3.º e 4.º anos de um Centro Escolar de Ílhavo, com idades compreendidas entre os 9 e 11 anos. As técnicas e instrumentos de recolha de dados consistiram: em entrevistas iniciais semiestruturadas; na observação naturalista, participante e não participante das crianças em contexto de recreio; em registos fotográficos e vídeo-gravações e, ainda, em conversas com os participantes e as Professoras Orientadora e Cooperante. A técnica de análise selecionada foi a análise de conteúdo, tendo-se recorrido ao software de análise qualitativa webQDA, versão 3.0, e codificado os dados em quatro categorias de análise: Implicação e Bem-Estar Emocional, Tipos de Jogo, Comportamento Social e Materiais e Equipamentos. Os resultados indicam níveis médios de Implicação e Bem-Estar, sendo o valor ligeiramente superior no género feminino. Os Comportamentos Sociais mais frequentes em todas as fases do estudo – sem e com intervenção – são o de Transição, o Diálogo com Crianças e o Observador. Após a introdução de materiais o Conflito diminuiu consideravelmente. Quanto à categoria Tipo de Jogo, na fase I destacam-se o Jogo Dramático, o R&T e os Comportamentos Observador e de Diálogo. Na fase II surge o Jogo de Atividade Física e o Jogo Construtivo. Na fase III a Dança é o jogo mais frequente, seguindo-se o Jogo Construtivo e o Jogo de Atividade Física. No que concerne aos materiais soltos, os pufs, os puzzles para construir e o jogo das Damas destacam-se.
This Final Report of Internship aims to present the case study developed within the scope of the Supervised Pedagogical Practice Course of the Master’s degree in Pre-School Education and Teaching in the 1st Cycle of Basic Education. The study has the conceptual framework of Gibson's Ecological Perception Theory and Laevers Experiential Approach and seeks to understand the interactions of children with the indoors play space, in a situation of free play, before and after the intervention in space. The study was divided into 3 phases: (I) the first one materialized the observation of children's interactions with the indoors play space without intervention in space; (II), the second one was characterized by the observation of the children's interactions with the indoors play space with intervention, given the space reorganized by the Cooperating Teacher and (III) the third comprised the observation of the children's interactions with the indoors play space after the introduction of materials. The study participants are four children (two girls and two boys) in the 3rd and 4th years of a School Center in Ílhavo, aged between 9 and 11 years. The techniques and instruments of data collection consisted of: initial semi-structured interviews; in naturalistic observation, participant and non-participant of children in recreational context; in photographic records and video-recordings, and also in conversations with the participants and the Guidance and Cooperating Teachers. The selected analysis technique was content analysis, using webQDA qualitative analysis software, version 3.0, and data coding in four analysis categories: Implication and Emotional Well-Being, Game Types, Social Behavior and Materials and Equipments. The results indicate average levels of Implication and Well-Being, being slightly higher in females. The most frequent Social Behaviors in all phases of the study - without and with intervention - are Transition, Dialogue with Children and Observer. After the introduction of materials the Conflict has decreased considerably. As for the Game Type category, in Stage I, the Dramatic Game, R&T and Observer and Dialogue Behaviors stand out. In phase II comes the Physical Activity Game and the Constructive Game. In phase III the Dance is the most frequent game, being followed by the Constructive Game and the Game of Physical Activity. With regard to loose materials, pufs, building puzzles and the game of Checkers stand out.
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Norton, Dean Stephen. "Capillary Electrochromatography-Mass Spectrometry (CEC-MS) of Surfactants." Digital Archive @ GSU, 2007. http://digitalarchive.gsu.edu/chemistry_diss/13.
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This research presents advancements in the coupling of capillary electrochromatography (CEC) to mass spectrometry (MS) for the analysis of different chemical classes of surfactants. Chapter 1 provides a brief introduction that summarizes the mechanics and fundamentals of CEC, including instrumentation and applications for CEC-MS. Chapter 2 describes the on-line hyphenation of a packed CEC column with an internally tapered tip coupled to electrospray ionization-mass spectrometry (ESI-MS) and atmospheric pressure chemical ionization-mass spectrometry (APCI-MS) for the analysis of betaine-type amphoteric or zwitterionic surfactants (Zwittergent®). The interesting aspects include CEC-MS column manufacture and charaterization, as well as a comparison between the CEC-ACPI-MS and CEC-ESI-MS ionization pattern of zwittergents. In Chapter 3, the CEC-MS of alkyltrimethyl-ammonium ions (ATMA+) with chain length ranging from C1-C18 is optimized using an internally tapered CEC-MS column packed with mixed mode C6/strong cation exchange stationary phase and coupled to an ESI source. In addition, the optimized CEC-ESI-MS protocol is applied for the challenging analysis of commercial sample Arquad S-50 ATMA+ containing cis-trans unsaturated and saturated soyabean fatty acid derivatives. In Chapter 4, a novel CEC-UV method for separation of the various Triton X-100 oligomers is presented. A systematic mobile phase tuning and comparison of monomeric vs. polymeric stationary phases was conducted. In Chapter 5, we present the first application of CEC coupled to MS for analysis of Triton X (TX-) series surfactants. A characterization from the viewpoint of the ion and adduct formation for TX-series nonionic surfactants with a variable number of ethoxy units (n=1.5-16) in the scan mode are first discussed. Next, utilizing the TX-series as model alkylphenolpolyethoxylates (APEOs), a detailed investigation of the chromatographic separation and MS detection are performed followed by analysis of very long chain TX series with n=30-70. In Chapter 6, CEC-MS utilizing full scan positive ion mode of ESI was employed to study the effect of fragmentor voltage on the in-source collision induced dissociation (IS-CID) of several APEO nonionic surfactants. Finally, in Chapter 7, the preparation and characterization of a novel liquid crystalline stationary phase suitable for separation of neutral and charged compounds in packed column CEC is evaluated.
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Maul-Sartori, Mathias. "Droits européens d'information relatifs à la relation de travail : la directive 91-533-CEE et sa transposition en droit allemand, français et britannique /." Paris : LGDJ-Lextenso éd, 2008. http://catalogue.bnf.fr/ark:/12148/cb41405148s.
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Mai, Qiuyue. "The Corporate Interest in Climate Change Issues: Analyzing Annual Reports in Asian Public Listed Companies Covering the Period 2000 - 2009." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-160447.
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Unlimited demands of development and non-stopped destruction of surrounding environments cause many environmental problems. In this paper, Climate Change as one important issue has been studied against an Asian background. For the purpose of showing a clear trend of communicated corporate awareness in global Climate Change issues, in this report, seventy Asian companies have been studied. The results show a relatively low-level growth curve of communicated corporate Climate Change awareness by dissecting companies’ CEO Letters during years 2000 to 2009, followed by a comparison study with European results and five possible explanations in the discussion part. As the conclusion of this paper, an increased interest among Asian governments and companies during year 2000-2009 has been observed. However, there is still lack of knowledge on a general level compared with the European results. According to the five possible explanations, several possible future studies have also been recommended in the paper: 1) Comparison study under the same scope within Asia or other continents; 2) Case-study on specific interested companies; 3) On-going study on the future curve trend with the same target group.
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Maul-Sartori, Mathias. "Droits européens d'information relatifs à la relation de travail : la directive 91/533/CEE et sa transposition en droit allemand, français et britannique." Nantes, 2007. http://www.theses.fr/2007NANT4006.
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La présente dissertation examinera la directive 91/533/CEE et sa transposition en droit allemand, britannique et français. La directive confère des droits aux salariés à être informé sur les points essentiels de leur relation de travail. Elle oblige l'employeur de mettre l'information par écrit et de transmettre l'écrit au salarié. L'examen expose les différentes formes, que l'information peut revêtir : contrat de travail écrit ou information unilatérale de la part de l'employeur appelée en Allemagne « Nachweis » et en Grande-Bretagne « written particularies ». L'information peut aussi figurer sur un document destiné encore à d'autres fins comme c'est le cas en France. Là c'est le bulletin de paie qui assure en premier lieu la transposition de la directive. La thèse examine l'applicabilité personnelle des droits conférés les points à traiter, les formalités prescrites et leur réalisation par recours aux tribunaux de travail. Les objectifs de la directive consistant d'une amélioration de la transparence sur le marché de travail et de la sécurité juridique sont développés. Ses conséquences juridiques et sur le champ matériel (influence sur la réglementation applicable, dédommagement, peine privée) et sur le terrain de la preuve sont traitées. La thèse fait ressortir la coopération entre droit communautaire et droit national. Les exigences issus du droit européen sont exposées et il sera examiné, si les droits nationaux y suffisent. Là où existent des prérogatives nationales, les différentes solutions choisies sont démontrées et comparéesThe present doctoral thesis examines directive 91/533/EEC and its Implementation in France, Germany and Great Britain. The directive confers rights upon employees to be informed about the essentiel points of their employment relation. The employer is obliged to put the information down in writing and to transmit the document to the employee. The information can take the form of a written contract or a unilateral statement by the employer, called "Nachweis" in Germany and "written particularities of employment" in Great Britain. The information can also be transmitted on a document originally serving other purposes. This is the case in France, where the payroll record containing the necessary information assures the transposition of the directive in the first place. The analysis addresses the subjects, who is an employee in the sense of the legislation, which are the essentiel points of the employment relation to be covered, the formalitiei imposed and their enforcement by way of reference to an employment tribunal. It demonstrates the purposes of the information, which to improve the transparency of the labour market and to protect workers against infringement of their rights. Legal consequences of the information rights are presented, their influence on the rules to apply, how they result in compensation and fines or helps the employee to prove his working conditions in legal procedures. The requirements made by community law and its interaction with national law are scrutinised. Where community law preserves national prerogatives, the different solutions developed in France, Germany and Great-Britain are presented and compared
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Charton, Sophie. "Répartition des compétences et réalité des pouvoirs dans le contrôle communautaire des concentrations d'entreprises : approche politique du règlement (CEE) n°4064/89 du Conseil du 21 décembre 1989 et son application pratique." Paris 2, 1997. http://www.theses.fr/1997PA020079.
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Depuis l'entree en vigueur du reglement 4064/89 sur le controle des concentrations de dimension communautaire, plus de 90% des decisions communautaires sont des decisions de compatibilite avec le marche commun. La commission cumule les fonctions politiques etablies dans les articles 2, 3 et 155 du traite et la fonction d'autorite exclusive de controle des concentrations, elle a pu tolerer des concentrations permettant a quelques entreprises de dominer plus de 60% du marche, alors qu'elle les aurait sanctionnees en application des articles 85 et 86 du traite. La commission a choisi une vision du controle des concentrations tout a la fois economique et pragmatique fondee sur le principe de neutralite. Pourtant, elle s'est livree a une interpretation, parfois contra legem et a une application discretionnaire et politique du reglement. Elle s'est affirmee comme une autorite politique de la concurrence communautaire face aux etats membres. Mais une telle politique est-elle acceptable dans le contexte institutionnel actuel de la communaute? quel est son devenir dans le cadre d'une mondialisation des echanges et des normes juridiques et techniques?Since the implementation of regulation 4064/89 on community mergers control, 90% of the commission decisions are common market compatibility ones. The commission combines both the political functions definied under articles 2, 3, and 155 of eec treaty and exclusive authority for the control of mergers. The commission has sometimes been in position to tolerate some mergers to hold more than 60% of community market although they would have prohibited such a plan under articles 85 and 86 of the eec treaty. The commission has chosen an economical, practical and political view of what the control of mergers should be, based on a principle of neutrality. It did not prevent them from interpreting the regulation, sometimes contra legem and applying it in a discretionnary way. The commission has established itself as a unique and unavoidable authority in terms of competition. But, is such a apparent and dual policy is acceptable in today's community institutional context? what is its future in the forthcoming global trade and legal system?
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Macellaro, Erica. "Certificazione WMTC (norma UNI CEI EN ISO/IEC 17025:2005) di un laboratorio di prova interno ad un’azienda elettromeccanica: stesura delle procedure ed integrazione con il sistema gestione qualita’." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2012. http://amslaurea.unibo.it/3354/.
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Schucht, Simone. "Une évaluation interdisciplinaire de la mise en oeuvre d'une politique environnementale européenne : la directive relative aux incinérateurs des déchets municipaux (89/429/CEE)." Paris, ENMP, 2004. http://www.theses.fr/2004ENMP1277.
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Geislinger, Adrian Cornelius. "How Lego rebuilt and became the top toymaker in the world." Master's thesis, 2020. http://hdl.handle.net/10400.14/31148.
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Lego is an exemplary case for a classic turnaround that put the company in an even better position in the future. In the past, Lego’s sales increased steadily over the years, however, in the 90s they showed signs of struggle and they reported their first-ever loss in the history of the company. What followed was a turbulent ride for the toymaker. After several attempts that failed, Lego finally managed to change their downward ride drastically and achieve a textbook turnaround.
The case will highlight actions that resulted in the turnaround and long-term competitive advantage. Additionally, it will give information about how a change of leadership, especially during a crisis, but also in the long-term, affect the firm’s performance. The case will demonstrate how theoretical concepts come to life and it aims to give students a better understanding by presenting a compelling real-life example and to contribute to the turnaround studies.A Lego é um caso exemplar de um clássico turnaround que colocou a empresa numa posição ainda melhor no futuro. No passado, as vendas da Lego aumentavam de maneira consistente ao longo dos anos, no entanto, nos anos 90 a Lego mostrou os primeiros sinais de dificuldade e reportou a sua primeira perda na história da empresa. O que se seguiu foi uma viagem atribulada para a fabricante de brinquedos. Depois de várias tentativas que falharam, a Lego finalmente conseguiu sair da sua espiral descendente e alcançar drasticamente uma turnaround perfeita. O caso vai destacar as ações que levaram à turnaround e a uma vantagem competitiva a longo prazo. Adicionalmente, o caso apresenta informação sobre como a mudança de liderança, especificamente durante uma crise, mas também a longo prazo, afeta o desempenho da empresa. O caso demonstra como conceitos teóricos ganham vida e visa dar aos alunos uma melhor compreensão de turnarounds através da apresentação de um exemplo interessante de uma situação real e contribuir para o estudo de turnarounds.
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WANG, SHENG-YUNG, and 王聖詠. "Internal Governance, CEO Tenure and Earnings Management." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/jvx3e7.
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碩士國立中正大學
會計與資訊科技研究所
105
This paper is intended to investigate whether internal governance affects the relative association between CEO tenure and the extent of earnings management. Different from main stream research, I find that accrual-based earnings management and real activities manipulation are simultaneously and complementary. The empirical results indicate that CEO engage in earnings management in early years and final years of their tenure. In addition, we find that internal governance is truly exist, and it will inhibit the earnings management of CEO.
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You, Pei-Ru, and 游佩儒. "Internal Control Weakness and CEO Media Exposure." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/cg92y7.
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碩士國立東華大學
會計與財務碩士學位學程
105
This study selects a sample of Taiwanese electronic firms from 2010 to 2014 to investigate the impact of internal control weakness (ICW) on CEO media exposure. Empirical evidences show that firms with more internal control weakness experience higher CEO media exposure and results remain consistent when using an alternative measure of media exposure considering media tone. This implies that CEOs are concerned with their reputation in the media so they will take action when facing negative events such as the reveal of internal control weakness. This study further finds that firms with good corporate governance will mitigate ICW-CEO media exposure relationship, compared to those companies with poor corporate governance. Similarly, the results of this study also reveal that family firm would not allow CEOs to overly expose in the media for possible impression management when occurring internal control weakness, compared to non-family firms.
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Lan, Jia-ying, and 藍嘉盈. "Internal control weakness, CEO incentive pay and audit committee characteristics." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/41574287864866303820.
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碩士國立中央大學
會計學研究所
98
This study examines the association between CEO incentive pay and internal control weakness after the enactment of the Sarbanes–Oxley Act. We use 1,431 firms with CEO stock option, the disclosure of internal control weakness, firm and board characteristics, audit committee characteristics as well as CEO characteristics from 2004 to 2006. In this paper, we use internal control weakness (ICW) as our dependent variable from SOX 302 and 404 reports. We find that there is a significant positively between CEO incentive pay and the incidence of internal control weakness. It indicates that CEO gets more incentive pay might increase the incidence of internal control weakness. Further, we introduce the audit committee characteristic, as measured by size, independence and financial expertise as well as overlapping committee between audit committee and compensation committee. We use these measures to partition our sample into two groups to observe the change of relationship between CEO incentive pay and internal control weakness. Under the measurement of financial expertise, we find that when firms only meet the requirement of SOX 407, there is a significant positively between CEO incentive pay and the incidence of internal control weakness compared to firms over meet the requirement of SOX 407. Under the measurement of overlapping committee, we also find that if firms without overlapping committee, there is a significant positively between CEO incentive pay and the incidence of internal control weakness compared to if firms with overlapping committee after we control board size at above 67% (board members≧11). Our results are robust to the inclusion of internal control weakness under SOX 302 and 404 reporting regime.
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Li, Yi-Shiuan, and 李依璇. "CEO and CFO incentive gap, internal control weaknesses and earnings management." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/722qx8.
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碩士國立中央大學
會計研究所
104
On the basis of multi-agent perspective, our study investigates the implication of the incentive gap between CEO and CFO, after the implementation of the Sarbanes-Oxley Act. Section 302 and section 404 of the Sarbanes-Oxley Act clearly specify their responsibility for the internal control quality and the financial reporting. Our study uses the framework of Sarbanes-Oxley Act. Under this framework, we examine the effect of the incentive gap between CEO and CFO on internal control weaknesses and earnings management because there is a tendency that the incentive compensation affects decisions made by CEO and CFO. Our paper presents the evidence that the higher incentive gap leads to the severer internal control problems. Furthermore, companies under the internal control weakness environment, the higher incentive gap results in more earnings management.
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CHEN, YU-JEN, and 陳佑任. "CEO Power and Internal Control Weaknesses-The Moderating Effects of CPA Experience." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/9992ve.
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碩士逢甲大學
會計學系
106
This study examines the influence of CEO power on the internal control weaknesses of the corporation, and uses a CPA to verify the moderating effect of corporate governance. The sample is using listed companies in Taiwan over the period of 2011-2016. We find CEO power are significantly negatively correlated with internal control weaknesses. Indicating that the company with greater CEO power and less internal control weaknesses. After being incorporated into the company’s external governance oversight mechanism, the intersection of CPA Experience with CEO power is significantly negatively correlated with the internal controls weaknesses. Our findings provide evidence that CPA able to effectively supervise internal control weakness and reduce the impact on CEO power of internal control weakness.
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Hrušková, Klára. "Návrh interní směrnice sdružených podniků pro oblast převodních cen." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-167589.
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Wesley, Curtis Leonus. "The Impact of Stewardship on Firm Performance: A Family Ownership and Internal Governance Perspective." Thesis, 2010. http://hdl.handle.net/1969.1/ETD-TAMU-2010-12-8649.
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Current research in corporate governance focuses primarily upon minimization of agency costs in the shareholder-management relationship. In this dissertation, I examine a complimentary perspective based upon stewardship theory. The model developed herein leverages past research on socioemotional wealth to identify CEO attributes associated with stewardship behavior. I examine whether these attributes lead to positive firm performance. Moreover, I examine how family ownership and board of director characteristics influences the CEO stewardship – firm performance relationship. A 3-year unbalanced panel dataset using 268 S&P 1500 firms is analyzed using generalized least squares regression. All covariates lag the dependent variable by 1-year; constructs are included to control for popular agency prescriptions used to monitor, control, and incentivize executives.
I find no relationship between the hypothesized constructs related to CEO stewardship (board memberships, organizational identity, and board tenure) and firm performance (Tobin’s Q). However, results reveal family ownership positively moderates the relationship between the quantity of CEO board memberships and firm performance. Additionally, the presence of affiliated directors and community influential directors positively moderates the CEO board memberships-firm performance relationship. The presence of community influential directors also positively moderates the relationship between CEO organizational identity and firm performance.
Results from this dissertation provide moderate support for stewardship theory as a compliment to agency theory in corporate governance literature. There is evidence that family ownership and board of director attributes strengthen the relationship between those CEO stewardship constructs and firm performance. However, lack of a direct relationship between the CEO stewardship constructs and firm performance suggest a need more fine-grained constructs that measure stewardship.
A substantial amount of research exists in corporate governance using the principal-agent model. The research herein extends this research by using stewardship theory to compliment the dominant agency model. I hope this research encourages scholars to take an integrative approach by (1) taking a renewed look at alternate theories of corporate governance such as stewardship theory, and (2) continue work that focuses upon firm performance maximization through CEO stewardship as well as agency loss mitigation through monitoring and control of the CEO.
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Lin, Wen-Ting. "CEO Succession and Firm's Change in Degree of Internationalization:The Moderating Effects of External and Internal Environment." 2008. http://www.cetd.com.tw/ec/thesisdetail.aspx?etdun=U0001-0906200809570100.
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Lin, Wen-Ting, and 林玟廷. "CEO Succession and Firm’s Change in Degree of Internationalization:The Moderating Effects of External and Internal Environment." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/83580577217010367182.
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博士國立臺灣大學
國際企業學研究所
96
In this paper, we examined CEO succession events to explore the effects of the CEO succession process, including outside succession and new CEO/existing chairman dissimilarity, as well as examining post-succession top management team structure change and ownership structure change, where these factors were related to firm’s change in its degree of internationalization. In addition, we found that external industry environments and internal organizational environments had moderating effects. We tested hypotheses by using 2000-2005 data from 187 succession observations for the listed companies in Taiwan as a research sample. The results show that firm will opt for higher levels of change in its international scale degree when it has: (1) outside succession, (2) dissimilarity between CEO successor and existing chairman, and (3) post-succession top management team structure change. Moreover, the impact of outside succession and post-succession change in a firm’s degree of international scale is raised significantly when the firm faces a munificent or complex industry environment. Finally, we found that pre-succession performance presented a negative moderating effect in a firm’s internationalization degree change. Together, these findings highlight the need to consider CEO successor selection, training, and environmental factors for evaluating the change in a firm’s degree of internationalization. The contributions of this paper are to upper echelon issues (CEO, TMT, and ownership structure) and the international business literature.
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WANG, YEN-JU, and 王嬿茹. "The Role of Internal Control Quality in Moderating the Relation between CEO Cash Compensation and Accounting Performance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/8gwxcy.
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碩士國立臺北大學
會計學系
105
If enterprises lack of internal control, CEOs may make harm to the companies interests and shareholders’ behavior. According to the optimal contracting theory, the boards understand the nature and connotation of the reporting figure and then adjust the compensation contracts. However, the managerial power approach considers that top executives will influence their contracts to obtain excess compensation. CEOs’ cash dividends affected by the accounting earnings, so for their own interests, CEOs have incentives to earnings management. And CEOs’ stock market dividends affected by market performance, lack of internal control will result in stock prices fall, so CEO have incentives to improve the quality of internal control. Therefore, this study explores whether the proportion of the cash dividends relative to the stock dividends will affect the sensitivity of internal control to compensation performance sensitivity. In this study, the US listed companies, excluding financial industries, were selected as research subjects from 2003 to 2013, and a two-stage method was used. The empirical results indicate that the proportion of the cash dividends relative to the stock dividends will affect the sensitivity of internal control to compensation performance sensitivity, which support the managerial power approach. CEOs with high cash dividends, their compensation performance sensitivity is high. CEOs will use their power to make the internal control quality low, in order to obtain excess compensation.
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Feng, Hsuan-Ling, and 馮軒綾. "Does Enhanced Financial Statement Comparability Mitigate Agency Problems? Evidence from Internal Capital Market Efficiency and CEO Excess Compensation." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/egf4fu.
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博士國立東華大學
企業管理學系
107
This study explores from two perspectives whether enhanced the comparability of financial statement information can mitigate agency problem in the context of mandatory adoption of XBRL (eXtensible Business Reporting Language) which SEC began to implement in 2009. XBRL provides a standard language for reporting financial information. XBRL is a type of XML (extensible markup language), and uses tags to identify each piece of financial data, which reduces the cost of information processing and increase the efficiency of data processing. XBRL makes it easier to compare and analyze data between enterprises. The first part of this paper studies the impact of mandatory adoption of XBRL on the internal capital market efficiency of American diversified companies. Empirical results show that mandatory adoption of XBRL is associated with improvement in internal capital market efficiency. Specifically, increased efficiency of internal capital market is more obvious in companies with higher agency problems. In addition, we find that internal capital market efficiency and negative excess value are related during XBRL. After the mandatory adoption of XBRL, it is easier for investors to detect the inefficiency of the company's internal capital market and then give negative evaluation, which means that the improved efficiency of the internal capital market is due to the monitoring benefits of XBRL. In the past three decades, the CEO’s compensation has increased greatly, while the abnormally high compensation reflects the failure of corporate governance. Thus, the second part of this paper discusses the impact of mandatory adoption of XBRL on CEO excess compensation. Our results indicate that mandatory adoption of XBRL is negatively associated with CEO excess compensation. Further, reduction of CEO excess compensation is more significant for companies with higher agency problems. The overall results suggest that the internal capital market is more efficient and CEO excess salary is significantly reduced during XBRL. After the mandatory adoption of XBRL, the comparability of financial statement information is enhanced, the investor's information environment is improved, and then the agency problem between managers and shareholder is reduced.
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Tseng, Yu-An, and 曾郁安. "The Relationship between Cost Stickiness and the Value of Financial Flexibility: The Moderating Roles of CEO Power and Material Internal Control Weakness." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/2y82a8.
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碩士國立中興大學
會計學研究所
106
According to the proir literatures, the cost stickiness comes from the manager’s decision-making, and the value of financial flexibility reflects cash holding and the financial status of the firm which will influence manager’s adjustment resources decisions. This study examines the relationship between cost stickiness and the value of financial flexibility. A firm’s managerial power directly influences manager’s the adjustment of SG&A resources and decision-making. Moreover, firms with better corporate governance structures are able to suppress the cost stickiness caused by the empire-building incentives. Therefore, we consider the moderating effect of the above relationship of CEO power and the material internal control weakness. The empirical results find that firms with high value of financial flexibility will have a high cost stickiness behavior when the single-period sales decrease. And they will have a high cost anti-stickiness behavior when the two-period sales decrease. In other words, financial flexibility has a positive relationship with both cost-stickiness and anti-stickiness. Analyzing the managerial power of firms, it finds that when the single-period sales decrease, the greater the power of the company’s CEO will not affect the relationship between the financial flexibility’s value and the cost-stickiness; but when the two-period sales decrease, the greater CEO power and financial flexibility’s value will reduce cost anti-stickiness. We further consider the quality of internal control and find that the firms without material internal control weakness but with greater CEO power have no influence on the relationship between cost-stickiness and anti-stickiness. However, firms with material internal control weakness and greater CEO power will affect the positive relationship between financial flexibility and cost-stickiness when the single-period sales decrease. And they will not affect the relationship among cost anti-stickiness, financial flexibility’s value and CEO power under the two-period sales decrease.
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蕭倩文. "The influence of the ownership structure and the composition of the board on the internal or external characteristics of the Taiwan family business CEO in different life cycle." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/46d7d4.
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碩士國立彰化師範大學
財務金融技術學系
105
The study investigates the influence of the ownership structure and the composition of the board on the internal or external characteristics of the Taiwan family business CEO in differentlifecycle . We collect data for firms listed on the Taiwan Stock Exchange during 2003 to 2015. The study follow the Anthony and Ramesh (1992) method to classify life cycle three stages: growth period, maturity period and recession period . We study find that the ownership of the controlling shareholder or the external shareholder has a significant influence on the CEO 's characteristics in the different life cycle.
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Barreira, Lucinda Ribeiro. "A autonomia nas escolas da Região Autónoma da Madeira : reflexão sobre a autonomia possível nas escolas a tempo inteiro do 1º ciclo." Master's thesis, 2017. http://hdl.handle.net/10400.14/23997.
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organização na qual existem relações entre vários intervenientes e que esta depende,
substancialmente, do poder emanado do estado que legisla e regula a sua atuação.
Todos sabemos que a escola está, hoje, muito dependente do suporte legislativo
do estado apesar da proclamada autonomia da mesma, mantendo os principais
intervenientes no processo de ensino e aprendizagem à margem da participação das
sucessivas alterações legislativas e administrativas que têm vindo a ser implementadas
no sistema educativo nacional. Desde o final da década de oitenta que temos vindo a
assistir a um conjunto de reformas educativas relacionadas com a mudança do papel do
Estado na educação. Na Região Autónoma da Madeira (RAM), desde 1979, e com a
consagração da sua autonomia político-administrativa, o Governo da República
transferiu para a região, competências nos domínios da educação e investigação
científica. Desde a publicação do Decreto Legislativo Regional n.º 21/2006/M que
alterou o Decreto Legislativo Regional n.º 4/2000/M, que aprovou o regime de
autonomia, administração e gestão dos estabelecimentos de educação e de ensino
públicos na RAM, este diploma não foi, ainda, aplicado na íntegra aos estabelecimentos
de educação e do 1º Ciclo do Ensino Básico. O referido decreto remete a sua aplicação a
estes estabelecimentos de educação e ensino num momento posterior mas, volvidos dez
anos da sua implementação nos restantes setores continua sem aplicação no 1ºCEB.
Apesar disso, este setor, na Região Autónoma da Madeira, tem sido alvo de
várias transformações na sua orgânica interna pela reestruturação que tem sido levada a
cabo no âmbito do chamado “movimento anual da rede escolar”.
As escolas deveriam ser entendidas, na atualidade, como organizações
autónomas e reflexivas com competência e responsabilidade necessárias e suficientes,
para poderem tomar decisões importantes e decisivas em questões essenciais da sua
atividade.
A palavra autonomia é hoje proferida por todos os que estão direta ou
indiretamente ligados ao sistema educativo, mas a seu conceito e dimensões não têm
sido percecionados por todos de igual forma.
O que nos propomos com este trabalho é analisar alguns desses conceitos, a sua
evolução e de que forma (s) é ela percecionada e vivida em especial nas escolas do 1º
Ciclo da Região Autónoma da MadeiraWhen we approach the theme of education, we are aware that the school is an organization in which there are relations between various players and this depends substantially on the power emanated from the state that legislates and regulates their action. We all know that today the school is very dependent on the legislative support of the state despite the so-called autonomy of the state, keeping the main players in the teaching and learning process on the fringes of the participation of successive legislative and administrative changes that have been in the Education system. Since the late eighties we have been witnessing a set of educational reforms related to the changes with regards to the role of the state in education. In the Autonomous Region of Madeira (RAM), since 1979, and with the establishment of its politicaladministrative autonomy, the Government of the Republic has transferred to the Region competences in the fields of education and scientific research. Since the publication of Regional Legislative Decree 21/2006 / M, which amended Regional Legislative Decree No. 4/2000 / M, which approved the autonomous administration and management of the public education and teaching establishments in the RAM, this diploma has not yet been fully applied to educational establishments and the Primary Education(KS1). The aforementioned decree refers to its application to these educational and teaching establishments at a later date but, after ten years of its implementation in other sectors, it has stillbeen applied in the primary education (KS1). Despite this, this sector in the Autonomous Region of Madeira has undergone several changes in its internal structure due to the restructuring that has been carried out under the so-called "annual movement of the school network". Schools should now be understood as autonomous and reflective organizations with sufficient competence and responsibility to be able to make important and decisive decisions on key issues of their activity. The word autonomy is now proclaimed by all those who are directly or indirectly connected to the educational system, but its concept and dimensions have not been perceived by all in the same manner. What we propose with this work is to analyze some of these concepts, their evolution and in what form(s), it is perceived and lived, especially in the primary schools (KS1) of the Autonomous Region of Madeira.
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Pryma, Kateryna. "Transfer pricing and its effect on financial reporting and taxation." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-431350.
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The diploma thesis deals with the impact of transfer pricing on financial reporting and taxation for the companies operating under different accounting systems (US GAAP and IFRS). In theoretical part examined various methods of transfer pricing used in the United States, OECD-member countries and main considerations taken into account for the determination of arm's length range and transfer prices. In practical part shown the differences in approaches to transfer pricing in the USA and countries of pan-European area considering the connection with financial reporting and taxation.
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Rodrigues, Diana. "Atividades de Enrequeciemnto Curricular: Perspetivas dos atores sobre a sua importância no 1º CEB - Importância das Actividades de Enriquecimento Curricular no Ensino." Master's thesis, 2020. http://hdl.handle.net/10400.26/34193.
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O estudo foi realizado durante o percurso académico, no Mestrado de qualificação para a docência em Pré-Escolar e Ensino 1º Ciclo do Ensino Básico, com o tema das Atividades de Enriquecimento Curricular. Este tema surgiu de dúvidas decorrentes de estágios realizados no âmbito da educação. Tendo o intuito de comparar a teoria com a realidade, no que diz respeito às Atividades de Enriquecimento Curricular, a partir das conceções dos diferentes atores envolvidos nesta temática.
Para compreender esta temática, foi analisada alguma literatura relacionada com os temas que este estudo abrange e resultante dessa análise surgiu a problematização, as questões de pesquisa, os objetivos gerais e específicos e a abordagem geral de investigação. Alguns dos objetivos que surgiram após a formulação das questões de pesquisa, foram, analisar a forma como é feita a seleção das Atividades de Enriquecimento Curricular mediante o contexto de cada escola, conhecer a relação entre os Professores Titulares de Turma e o Professores Atividades de Enriquecimento Curricular e qual o modo de articulação entre eles, conhecer o caráter lúdico das Atividades de Enriquecimento Curricular, entre outros.
Para atingir estes objetivos, este estudo adotou uma abordagem geral metodológica qualitativa e quantitativa e utilizou como técnicas de recolha de dados, as entrevistas realizadas aos Professores Titulares de Turma do 1.º Ciclo do Ensino Básico, aos Professores de Atividades de Enriquecimento Curricular, aos alunos do 1.º Ciclo e à Coordenadora de Estabelecimento e a aplicação de questionários aos Encarregados de Educação.
No final deste estudo foi possível tecer algumas considerações finais, nomeadamente, o pouco interesse de alguns atores no que diz respeito à flexibilização do horário como possível estratégia promotora de um maior envolvimento entre os intervenientes e a difícil relação entre a escola e a família, que apesar do interesse mútuo de participação tanto na vida escolar, como na vida familiar, pouco fazem para que haja essa articulação.The study was conducted during the academic course, in the Master’s qualification for teaching in Preschool and Primary Education 1st Cycle, with the theme of Enrichment Activities Curricular. This theme arose from doubts about the current stages of education. In order to compare the theory with the reality, with regard to the Activities of Curricular Enrichment, from the conceptions of the different actors involved in this theme. To understand this theme, we analyzed some literature related to the themes covered by this study and resulting from this analysis, the problematization, the research questions, the general and specific objectives and the general approach of research. Some of the objectives that emerged after the formulation of the research questions were to analyze the way in which the selection of the Activities of Curricular Enrichment is made through the context of each school, to know the relationship between the Professors of the Class and the Professors Activities of Curricular Enrichment and how to articulate them, to know the playful character of the Activities of Curricular Enrichment, among others. In order to achieve these objectives, this study adopted a general qualitative and quantitative methodological approach and used as data collection techniques, the interviews conducted with Class Professors of the 1st Cycle of Basic Education, to the Teachers of Activities of Curricular Enrichment, to the students of the 1st Cycle and to the Coordinator of Establishment and the application of questionnaires to the Guardians of Education. At the end of this study it was possible to make some final considerations, namely, the low interest of some actors regarding the easing of the hours, as a possible strategy promoting greater involvement between stakeholders and the difficult relationship between school and family, which despite the mutual interest in participation both in school life and in family life, do little to achieve this articulation.