Log in

Relevant bibliographies by topics / Independent experts / Dissertations / Theses

To see the other types of publications on this topic, follow the link: Independent experts.

Dissertations / Theses on the topic 'Independent experts'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 40 dissertations / theses for your research on the topic 'Independent experts.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

Bugeja, Martin. "Independent Expert Reports and Takeovers." University of Sydney. School of Business, 2004. http://hdl.handle.net/2123/648.

Full text

Abstract:

Target firms in Australian takeovers are required to obtain an independent assessment of the offer price in situations where the Corporations Law considers the bidder has a superior bargaining position. The intention of this requirement is to protect target shareholders from being offered a lower takeover premium. The only empirical study of expert reports, Eddey (1993), is consistent with expert reports achieving their purpose, as the results indicate no difference in target firm premiums in offers with and without an expert report. Eddey also reports that a revision in offer price is more

APA, Harvard, Vancouver, ISO, and other styles

2

Chronister, Julie Anne. "A domain-independent framework for structuring knowledge in the OFMspert architecture." Thesis, Georgia Institute of Technology, 1990. http://hdl.handle.net/1853/25752.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Lyon, Bruce. "Teraphim : a domain-independent framework for constructing blackboard-based expert systems in Prolog /." Online version of thesis, 1987. http://hdl.handle.net/1850/8858.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Wang, Sumingyue. "Three essays on empirical corporate finance." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2018. http://www.theses.fr/2018ESEC0001.

Full text

Abstract:

Cette thèse de doctorat comprend trois essais portant sur plusieurs sujets dans le domaine de la finance d'entreprise empirique. L'essai 1 étudie l'avantage informationnel des administrateurs indépendants ayant une expertise de l'industrie par rapport aux administrateurs indépendants sans cette expertise. Pour le faire, je regarde les bénéfices des transactions dites « d'initiés » réalisés par des administrateurs indépendants. Je trouve que les administrateurs indépendants possédant une expertise sectorielle obtiennent des bénéfices significativement plus élevés que les administrateurs indépen

APA, Harvard, Vancouver, ISO, and other styles

5

Abuzour, Aseel. "An investigation into the learning and clinical reasoning processes of independent prescribers." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/an-investigation-into-the-learning-and-clinical-reasoning-processes-of-independent-prescribers(251d6258-6f7c-4674-8e1d-57ff4da4c803).html.

Full text

Abstract:

The prescribing rights of non-medical healthcare professionals in the United Kingdom (UK) are some of the most extensive in western medical practice. Nurses, pharmacists, physiotherapists, optometrists, chiropodists, podiatrists, therapeutic and diagnostic radiographers and dieticians, with appropriate training have the authority to prescribe. They are often referred to as non-medical prescribers (NMPs). These non-medical healthcare professionals should have a specified number of years of post-registration experience in order to undertake specific training in prescribing. There has been a limi

APA, Harvard, Vancouver, ISO, and other styles

6

Humphreys, Stephen John. "The work of Phase I ethics committees : expert and lay membership." Thesis, University of Hertfordshire, 2013. http://hdl.handle.net/2299/10314.

Full text

Abstract:

Previous research has noted that members of research ethics committees are unclear about the extent of their roles. In this study, research amongst members of independent ethics committees (IECs) about how the ‘expert’ and ‘lay’ roles are understood and operationalized offers an explanation for this lack of clarity. IECs were selected for study because they have only addressed one type of research (Phase 1 ‘healthy volunteer’ studies) and this limited remit suggested that it would be in such committees that the member roles would have become most pronounced. Drawing on findings from the sociol

APA, Harvard, Vancouver, ISO, and other styles

7

Sánchez, David. "Domain ontology learning from the web an unsupervised, automatic and domain independent approach." Saarbrücken VDM Verlag Dr. Müller, 2007. http://d-nb.info/991459016/04.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Spring, Charles. "Professionalisation of the Martial Arts : the perspectives of experts on the concept of an independently awarded teaching qualification." Thesis, University of Derby, 2019. http://hdl.handle.net/10545/623358.

Full text

Abstract:

In the United Kingdom there is an unregulated martial arts 'industry'. The aim of this study was to examine whether this 'industry' required professionalisation through the rationalisation of qualifications for teaching, instructing or coaching practice. Currently, the martial arts consist of a very disparate set of organisations which have what, at best, could be called a varied range of professional standards across teaching, instructing and coaching. Professionalism struggles with the lassaiz-faire approach to qualifications and this creates differing expectations of the teachers, coaches a

APA, Harvard, Vancouver, ISO, and other styles

9

Bain, Roxanne Cheryl. "The role of the independent expert in schemes of arrangement and share repurchase transactions under the Companies Act 71 of 2008." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/77405.

Full text

Abstract:

This mini-dissertation constitutes a critical analysis of the requirements relating to independent experts in the context of schemes of arrangement and share repurchase transactions under the Companies Act 71 of 2008. In particular, the historical development of the expert requirement, its purpose and its intended beneficiaries, is explored. Furthermore, a selection of material issues and considerations relating to the expert requirement are critically analysed, including: (i) the meaning of s 114(3) of the Act and the overlap between the expert report required by ss 114(2) and (3) of the Act

APA, Harvard, Vancouver, ISO, and other styles

10

Teixeira, Bruna. "Relação do tamanho, da expertise e da independência do comitê de auditoria com a qualidade da auditoria independente." reponame:Repositório Institucional da UFSC, 2016. https://repositorio.ufsc.br/xmlui/handle/123456789/171720.

Full text

Abstract:

Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Contabilidade, Florianópolis, 2016.<br>Made available in DSpace on 2016-12-20T03:16:44Z (GMT). No. of bitstreams: 1 343053.pdf: 1085084 bytes, checksum: 1c300ce8fec3763c6c24b6cc4b72216b (MD5) Previous issue date: 2016<br>O objetivo do presente estudo é investigar qual a relação das características do comitê de auditoria: tamanho, expertise e independência, das empresas da BM&FBovespa com a qualidade da auditoria independente. Com respaldos na teoria da agência e em estudos an

APA, Harvard, Vancouver, ISO, and other styles

11

Nichols, Duncan. "Embodied practice : do social work therapists explore client strengths as expressed in the lived experience of the body? : a project based upon an independent investigation /." View online, 2008. http://hdl.handle.net/10090/5917.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Sultana, Nigar. "Audit committee effectiveness and earnings conservatism : an Australian analysis." Thesis, Curtin University, 2010. http://hdl.handle.net/20.500.11937/2128.

Full text

Abstract:

The overarching objective of this study is to examine the association between audit committee effectiveness and the level of earnings conservatism exhibited by Australian publicly listed firms. Studying the audit committee effectiveness/earnings conservatism linkage is both important and timely given the deterioration in reported earnings by firms. This study measures audit committee effectiveness based on four prime components underlying its effectiveness (i.e., independence; financial expertise; experience; and diligence) and earnings conservatism is measured following Basu (1997) and Ball a

APA, Harvard, Vancouver, ISO, and other styles

13

Wilkes, Jacob M. "Speaking of Myself: Independence, Self-Representation, and the Speeches of Rudyard Kipling." Diss., CLICK HERE for online access, 2009. http://contentdm.lib.byu.edu/ETD/image/etd2867.pdf.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Carbonell, Noëlle. "Reconnaissance de la parole continue et dialogue homme-machine : acquisition et mise en œuvre d'expertises." Nancy 1, 1991. http://www.theses.fr/1991NAN10423.

Full text

Abstract:

Pour améliorer l'efficacité des systèmes de compréhension-gestion de dialogues oraux homme-machine en langue naturelle, nous avons choisi d'enrichir les connaissances et les informations mises en œuvre par ces systèmes. Afin d'accroitre la précision du décodage acoustico-phonétique multi-locuteurs (speaker-independent) de la parole continue, nous avons analyse les compétences d'un expert en lecture de spectrogrammes, puis formalisé et intégré les connaissances recueillies à un systeme expert d'identification phonétique. En ce qui concerne la prosodie, l'étude d'un corpus de dialogues oraux hom

APA, Harvard, Vancouver, ISO, and other styles

15

Bonatto, Francine Aurora. "M?ltipla aplica??o de c?lulas mononucleares da medula ?ssea melhora a locomo??o de ratos com les?o medular independente de express?o de citocinas inflamat?rias." Pontif?cia Universidade Cat?lica do Rio Grande do Sul, 2013. http://tede2.pucrs.br/tede2/handle/tede/1740.

Full text

Abstract:

Made available in DSpace on 2015-04-14T13:35:45Z (GMT). No. of bitstreams: 1 450246.pdf: 1514408 bytes, checksum: 6ceddb0f6677e9485ec44236c23b7b0b (MD5) Previous issue date: 2013-03-25<br>The spinal cord injury (SCI) is a condition that dramatically affects the quality of life of affected patients, has a high incidence and causes a high cost to the government and society. Existing treatments for SCI are only palliative nature, not being able to reverse the neurological damage caused by trauma. As a result, it is necessary to investigate new therapies that seek more effective solutions for th

APA, Harvard, Vancouver, ISO, and other styles

16

Sava, Stela. "L'expertise scientifique en droit alimentaire européen." Electronic Thesis or Diss., Université Paris-Saclay (ComUE), 2015. http://www.theses.fr/2015SACLV025.

Full text

Abstract:

Les progrès technologiques sont à l’heure actuelle synonymes de risques dans le domaine alimentaire. Depuis les années quatre-vingt dix, les crises sanitaires se sont succédées. Des normes et/ou des accords ont été adoptés aux niveaux national, européen et international afin de répondre à la nécessité d’encadrement des activités intervenant dans le domaine alimentaire. Ainsi est née l’Agence européenne pour la sécurité alimentaire. La recherche est centrée sur l’étude de cette agence et son rôle d’ « expertise scientifique ». Est également étudié, le cadre juridique général mis en place dans l

APA, Harvard, Vancouver, ISO, and other styles

17

Yebga, Hot Ange Hélène. "Contribution transdisciplinaire à la réglementation de l'Union Européenne de l'expertise du risque biologique pour la santé et l'environnement." Thesis, Normandie, 2019. http://www.theses.fr/2019NORMC008/document.

Full text

Abstract:

L’expertise du risque biologique joue un rôle central dans l’élaboration et la mise en œuvre de la politique sanitaire et environnementale au niveau de l’Union européenne. Depuis la crise dite de la « vache folle », le législateur de l’Union a reconnu la nécessité d’encadrer davantage cette expertise. Toutefois, si le droit de l’Union s’intéresse au cadre scientifique de l’expertise du risque biologique, il traite de façon lacunaire la question de son cadre juridique. En effet, si les exigences d’indépendance, d’impartialité et de transparence sont affirmées à l’égard de l’expert, leur applica

APA, Harvard, Vancouver, ISO, and other styles

18

Sanclemente, Arciniegas Javier. "L'indépendance du régulateur en France et en Colombie." Thesis, Paris Sciences et Lettres (ComUE), 2016. http://www.theses.fr/2016PSLED023.

Full text

Abstract:

Le régulateur indépendant est une institution éloignée de la tradition juridique que partagent la France et la Colombie. L’adoption de cette institution en Colombie a posé des difficultés qui ont été associées à l’influence du droit français. Or, tant en France qu’en Colombie, l’avènement du régulateur indépendant a été influencé d’une manière déterminante par des sources extra-nationales imprégnées du droit Anglo-saxon : le droit de l’Union européenne et les bailleurs de fonds internationaux, respectivement. Néanmoins, la France a réussi à surmonter les difficultés juridiques posées par cette

APA, Harvard, Vancouver, ISO, and other styles

19

CHEN, KAI-JEN, and 陳楷仁. "Research on the Issues of Independent Experts in Article 6 of Business Mergers and Acquisitions Act." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/85703900099937890182.

Full text

Abstract:

碩士<br>國立臺北大學<br>法律學系一般生組<br>99<br>As merger & acquisition(hereinafter M & A) activities are getting more and more thriving in Taiwan, the issues regarding protecting shareholders’ interest in M & A activities are getting more and more important. One of the most important issues is how to ensure the fairness of the exchange ratio for shareholders, and in order to deal with this issue, article 6 of Business Mergers and Acquisitions Act established the “independent expert” mechanism, requiring that every public corporation involved in M & A transactions retain at least one independent expert to e

APA, Harvard, Vancouver, ISO, and other styles

20

YU-CHENGHSIEH and 謝育錚. "Independent Directors of Legal Experts’ Influence on the Risk of Litigation in Taiwan’s Publicy Inssued Companies." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/9bf6gj.

Full text

Abstract:

碩士<br>國立成功大學<br>財務金融研究所碩士在職專班<br>106<br>Summary When a significant operational crisis occurs in public companies, its effects will be expanded to the entire financial market. The study collects information on the database of Taiwan Economic Journal, the Market Observation Post System, the Securities and Futures Investors Protection Center from 2015 to 2017 and discusses whether independent directors of legal professional background in the listed companies will contribute to corporate governance in the hope that the results of the study will provide the Financial Supervisory Commission with an

APA, Harvard, Vancouver, ISO, and other styles

21

WU, HAN-CHING, and 吳涵晴. "Research on the Issues of Special Committee and Independent Experts in Article 6 of Business Mergers and Acquisitions Act." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/66246267728269588756.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Lin, Ling-Lan, and 林玲蘭. "The Effect of Expertise、Independence and Diligence of Independent Directors on Aggressive Earnings Management." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/69621974405940165708.

Full text

Abstract:

碩士<br>輔仁大學<br>會計學系碩士班<br>97<br>The thesis examines whether the expertise、independence and diligence of independent directors affects earnings management. Besides, this study also examines whether the audit committee is beneficial to reducing the degree of earnings management. The sample consists of observations selected from Taiwan listed companies during the year 2007. The empirical results are summarized as follows. 1. The expertise of independent directors measured by the proportion of independent directors who are scholars, help to mitigate the earnings management. The diligence of indepen

APA, Harvard, Vancouver, ISO, and other styles

23

Lu, Yung-Hsiang, and 呂泳翔. "The Independence of Forensic Accounting Experts in Civil Procedure." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/7kw5xb.

Full text

Abstract:

碩士<br>國立政治大學<br>會計學系<br>106<br>In case of financial dispute, accountants are one of the possible candidates for Expert Testimony. As an Expert Testimony, the accountant should comply with the ROC Forensic Accounting Practice Guideline. According to the Guideline, forensic accounting experts should follow the independence requirement of ROC Accounting Professional and Ethical Standards. However, the nature of forensic accounting service is different from audit service. The former is to verify the reality, the latter is providing the information. There’s a doubt that the accountant provides fore

APA, Harvard, Vancouver, ISO, and other styles

24

TSAI, YA-HSIU, and 蔡亞修. "Industry Expertise of Independent Directors and Accruals Quality." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/78322188883266436367.

Full text

Abstract:

碩士<br>東海大學<br>會計學系<br>105<br>This study investigates whether industry expertise of independent directors enhances board monitoring effectiveness by examining the financial reporting quality in Taiwan from 2010 to 2015. Using absolute discretionary accruals to measure financial reporting quality, this paper finds that industry expertise, when independent directors’ present employment and concurrently serve as other public firms are in the same industry, can improve the financial reporting quality. However, accruals quality is found to decrease with the employment history of industry expertise o

APA, Harvard, Vancouver, ISO, and other styles

25

Tsai, Meng-Ju, and 蔡孟儒. "The Studying of Independent Expert’s Fairness Opinion and his Legal Liability." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/67141214471792344934.

Full text

Abstract:

碩士<br>國立臺北大學<br>法律學系一般生組<br>102<br>Article 6 of Business Mergers And Acquisitions Act： “Before any resolution of merger/consolidation and acquisition by the Board of Directors, a company that has its share certificates publicly issued shall seek opinions from an independent expert on the justification of share exchange ratio or distribution of cash or other assets to shareholders, then report the opinions to the Board of Directors and, if the resolution by the general meeting is required, to the general meeting.” The legislative purpose is designed to ensure the reasonableness of price of merg

APA, Harvard, Vancouver, ISO, and other styles

26

MAA, RUEY-SHENG, and 馬瑞聲. "The Relationship between Institution of Independent Expert Opinion and Acquisition Premiums." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/g4huku.

Full text

Abstract:

碩士<br>東海大學<br>會計學系<br>107<br>This paper investigates whether institution of independent expert opinion affects the acquisition premiums. Our sample includes listed companies completed by acquisition in Taiwan from 2002 to 2017. The larger audit firms are used as the proxy for institutions with better reputation. This paper finds that when the independent expert opinion is issued by institutions with better reputation, its acquisition premium is lower. The result suggests that these institutions maintain their own company reputation and are not easily influenced by the company's management, and

APA, Harvard, Vancouver, ISO, and other styles

27

Shao-HsunLee and 李劭峋. "Independent directors’ financial expertise and earnings management: Evidence from Taiwan." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/94ev63.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

黃允暐. "The study of an interface for loose coupling of independent expert systems and databases." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/63680474880881448088.

Full text

Abstract:

碩士<br>國立政治大學<br>資訊管理研究所<br>83<br>The reserach objective of the integration of expert systems and database systems is to develope an information system which can integrate both the capabilities of expert systems (ingerencing and problem solving) and capabilities of databases (storing and managing of huge amount of data). There are four ways to integrate them: (1) enhanced databases, (2) enhanced expert systems, (3) loose coupling of independent expert systems and databases, (4) expert database systems. 　　Since there are many existing database systems, the loose coupling of independent expert sy

APA, Harvard, Vancouver, ISO, and other styles

29

Tseng, Hsing-Tse, and 曾星澤. "The correlation between accounting financial expert background’s independent directors﹐litigation risk and corporate governance." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/78651252653169490067.

Full text

Abstract:

碩士<br>中原大學<br>會計研究所<br>98<br>Abstract In recent years, financial crisis happened one after another. The importance of corporate governance has been emphasized. The main objective of corporate governance is to appoint independent directors into the board of directors of the public company by promulgation. Firms are required to appoint independent directors, and at least one with accounting financial expertise, defined as having five or more years of working experience in the business, financial, accounting area, public or private College lecturer in related departments, or persons with a CPA li

APA, Harvard, Vancouver, ISO, and other styles

30

卓佳穎. "The Effect of Independent Director Industry Expertise on Earning Quality of Financial Statement." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/2x8t67.

Full text

Abstract:

碩士<br>國立彰化師範大學<br>會計學系<br>106<br>Since year 2002, independent directors monitoring system has been established more than 10 years in Taiwan. However, there are still several financial scandals recently. Therefore, the government non-stop figures out the way to improve the monitoring effect of independent directors. This study investigates whether the independent director industry expertise can enhance the monitoring effectiveness, and improve the earning quality of financial statement. This study uses TSEC-Listed and OTC-Listed companies which contains 8,503 observations during the period from

APA, Harvard, Vancouver, ISO, and other styles

31

Jia-Ci, Chen, and 陳珈琪. "The Relationship between Industry Expertise of Independent Directors and Supervisors and Corporate Social Responsibility." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/78052332114843911704.

Full text

Abstract:

碩士<br>中原大學<br>會計研究所<br>104<br>More and more dishonest events were disclosed in recent years. Except for profitability, whether a company take the responsibility for Corporate Social Responsibility (CSR) become a concerning issue. There were quite a few of literature study in whether corporations enforce CSR or not. However, few of them study in relevance between Board of Dircectors and CSR. The study focus on whether having independent directorsband supervisors with experienced expertise background may be one of the key points that lead to the higher probability for company to perform CSR. Due

APA, Harvard, Vancouver, ISO, and other styles

32

Tzeng, Jian-Kai, and 曾建凱. "The effect of the Board of director expertise on auditor independence." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/32477093285918291902.

Full text

Abstract:

碩士<br>中國文化大學<br>會計研究所<br>97<br>The general rule second in generally accepted auditing standards” when ex-ecuting audit work and composing the report, we should maintain the rigorous fair manner and the independence spirit, and on professional attention.” Obviously the auditor independence is the most important thing to auditor independence. Hence, what kind of factor can strengthen auditor independence is worthy to discuss. 　　The board of director is a key point in corporate governance. The rule in Taiwan order that independent directors must provide with expertise. The Sar-banes-Oxley Act ord

APA, Harvard, Vancouver, ISO, and other styles

33

Hung, Yung-Lung, and 洪永隆. "The Effect of Board Independence, Expertise and Audit Quality on Internal Control." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/77130574645012105068.

Full text

Abstract:

碩士<br>中國文化大學<br>會計學系<br>98<br>The board is code of corporate governance. Internal control is insider monitoring mechanism in the corporate governance. The board of director is a key point in corporate governance. We distribute the board of director independence, expertise and CPA firm’ audit quality outsider monitoring mechanism. We use the ratio of outsider director as proxy independence; we use the ratio of financial expert director and board director serve other company as proxy expertise; we use the CPA firm as proxy audit quality. We use data from listed company in the period 2007 to 2009

APA, Harvard, Vancouver, ISO, and other styles

34

Hsieh, Wan-Cheng, and 謝宛錚. "The Relation between Corporate Social Responsibility and Financial Performance: The Moderating Role of Independent Director’s Expertise." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/3ypff7.

Full text

Abstract:

碩士<br>國立臺灣大學<br>會計學研究所<br>104<br>This study examines whether the relation between corporate social responsibility (CSR) performance and financial performance (FP) is moderated by the expertise of independent directors on the board. I posit that independent directors contribute expertise to the board’s decision with regard to CSR. Firms are considered better CSR performance if they won CommonWealth Magazine''s Corporate Citizenship Awards and if they were not involved in the socially irresponsible news events within TEJ database during 2007-2015 periods. I hypothesize that independent

APA, Harvard, Vancouver, ISO, and other styles

35

Lu, Ching-Ting, and 呂靜婷. "The influence of Industry Expertise of Independent Directors and Supervisors on Taiwan Corporate Credit Risk Index." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/71427196684182347179.

Full text

Abstract:

碩士<br>中原大學<br>會計研究所<br>104<br>This paper researches the effect of industry expertise of independent directors and supervisors on Taiwan corporate credit risk index(TCRI). According to regulatory requirements, the company must set up an independent directors and supervisors or audit committee to supervise management, but there is no specific requirements about their identity or background. In this article we added conditions of industry experts to observe the overall company influence. The study collected research data from 2009 to 2014 of the listed companies in Taiwan. TCRI and the other rela

APA, Harvard, Vancouver, ISO, and other styles

36

Chen, Yi Ling, and 陳宜伶. "The effect of board independence, expertise, and attendance on firm performance and risk." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/35643145250647369751.

Full text

Abstract:

博士<br>國立政治大學<br>會計研究所<br>97<br>The board composition, structure and process influence the effectiveness of the corporate board. The strategy function of the board helps to improve firm performance, while the monitoring function of the board assists to reduce firm risk. This research investigates the impact of board characteristics on firm performance and risk. Different from prior studies that focused mainly on board independence, this research expands board characteristics to include the expertise and attendance aspects of corporate boards. Furthermore, this research incorporates market compe

APA, Harvard, Vancouver, ISO, and other styles

37

MATHIEU, Emmanuelle. "Networks, committees or agencies? : coordination and expertise in the implementation of EU regulatory policies." Doctoral thesis, 2014. http://hdl.handle.net/1814/33511.

Full text

Abstract:

Defence date: 31 October 2014<br>Examining Board: Professor Adrienne Héritier, European University Institute (Supervisor); Professor Laszlo Bruszt, European University Institute; Professor Renaud Dehousse, Sciences-Po Paris; Professor Mark Thatcher, London School of Economics.<br>In order to fill the 'EU regulatory gap' caused by the mismatch between the single market programme and the lack of EU regulatory capacity, a number of EU regulatory agents were created. Committees, networks and EU agencies mushroomed in order to fulfill different regulatory functions. The thesis aims at explaining th

APA, Harvard, Vancouver, ISO, and other styles

38

Yan-Zhi, Liu, and 劉衍志. "A Case Study of Independence and Expertise of Ncc in the Era Tv Channel Dispute." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/13601026485455269054.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

Shao, Yu-han, and 邵禹涵. "A Study on the impact of CPA Expertise, Board of Director and Supervisor Independence on Financial Restatement." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/69585816356412911337.

Full text

Abstract:

碩士<br>中國文化大學<br>會計學系<br>98<br>As a result of the recent accounting frauds, the mechanisms of corporate governance have gained much attention. Two monitoring mechanisms-outside supervision undertaken by the CPAs, and inside supervision undertaken by the boards of directors and supervisors are available for corporate governance to improve the quality of financial statements. This study investigates whether the expertise of the CPAs and the independence of the board of directors and supervisors influence financial restatement. A sample of 21 listed firms that restated their annual financial state

APA, Harvard, Vancouver, ISO, and other styles

40

Wang, Hsienju, and 王絃如. "The Research on the Timing and Content of Information Disclosure of Business Mergers and Acquisitions ─From the Perspective of M&A Due Diligence and Independent Expert System." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/96251857625251477366.

Full text

Abstract:

碩士<br>國立中正大學<br>財經法律學研究所<br>99<br>The development of merger and acquisition (M&A) is more thriving than before and the related regulations also need to be reviewed and revised with time. The thesis tries to introduce, observe and analyze the regulations regarding the timing and content of information disclosure of M&A, as well as bring the suggestion to lawmakers and regulators from the perspective of “due diligence” procedure and “independent expert” system. Concerning the timing of disclosure, the thesis considers both of the abstract standard developed from the case of U.S. Supreme Cou

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!