New exotic charmonium states

Nielsen, M.

doi:10.1088/1674-1137/34/9/002

Cited by 1 publication

(1 citation statement)

References 53 publications

(27 reference statements)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The researches in this field have had a varying focus on which types of users Management Commentary (MC) is to be aimed at, and, in turn, perceptions of its possible content have been altered somewhat in composition. Immediately after the end of the last millennium it seems as if narrative reporting to a rising degree has been focused on meeting the needs of a much broader group of stakeholders than the perception of relevant users applied in earlier studies (Nielsen, 2010). One thing that it seems to be the dominant discourse in the business narrative reporting debate at the present is the well-known to all as Corporate Governance (CG).…”

Section: Introductionmentioning

confidence: 99%

The effect of Corporate Governance Information (CGI) on banks’ reporting performance

Garefalakis

Dimitras

Lemonakis³

2017

Investment Management and Financial Innovations

View full text Add to dashboard Cite

Recent literature on Corporate Annual Reports (CAR) underlines that, in order to meet the changing needs of CAR users, more narrative (forward looking) information should be provided, with a focus on those factors that are liable for longer term value of banks financial performance. This papes investigates the Management Commentary portion (MC) and specifically the effect of Corporate Governance Information (CGI) on banks’ reporting performance mechanisms such as board structure, audit function, bank size and common equity. Return on Assets (ROA) ratio is used as a proxy to measure financial performance. The data sample comprises of 86 worldwide banks during the period of deep economic crisis (2008-2011). Novelty of the study is the search for the effect of core characteristics of corporate governance on banks’ performance during the financial crisis period. The research uses a Panel Estimated Generalized Least Squares (EGLS) regression model in order to examine the aforementioned effect. The results of this research suggest that boards’ independence strongly supports banks’ efficiency and operations, as well as external audit contributes positively to banks’ efficiency during the crisis period.

show abstract

Section: Introductionmentioning

confidence: 99%