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Does adopting good corporate governance impact the cost of intermediated and non-intermediated debt?
(
Blackwell Publishing Ltd
, 2012 , Article)
This study examines the impact of good corporate governance practices on the reported cost of debt for Australian listed companies. Prior research has established that governance lowers the cost of non-intermediated debt ...
Corporate governance and access to interest bearing debt
(
Emerald Group Publishing Limited
, 2012 , Article)
Purpose
The purpose of this paper is to extend the growing body of literature on the impact of corporate governance on debt contracting by examining if better governance is associated with access to interest bearing debt. ...
Examining the impact of information and communication technologies (ICT) on enterprise practices: A preliminary perspective from Qatar
(
City University of Hong Kong Press
, 2012 , Article)
Information and Communication Technologies (ICT) are widely used by organizations to enhance enterprise competitiveness. This study provides an overview of the current state of affairs of the ICT adoption in SMEs in private ...
The impact of IFRS 8 on disclosure practices of Jordanian listed companies
(
Emerald
, 2012 , Article)
The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. Design/methodology/approach – A sample of 109 Jordanian ...
Audit committee characteristics and firm performance during the global financial crisis
(
Blackwell Publishing Ltd
, 2012 , Article)
We address the question ‘do governance enhancing audit committee (AC) characteristics mitigate the firm performance impact of significant-adverse-economic events such as the Global Financial Crisis (GFC)?’ Our analysis ...