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Catarina Gonçalves Dias, Inna Choban de Sousa Paiva and Luísa Cagica Carvalho
This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collect...
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Pang Elvin,Nik Intan Norhan Bt Abdul Hamid
Pág. 99 - 108
Based on previous studies, ownership structure is not standardized across different country and economic sectors. In other words, each country or economic sector might have different types of sustainable ownership structure that contribute to the competi...
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Andrey Vladimirovich Kirillov,Mikhail Vasilevich Vinichenko,Alexander Vasilevich Melnichuk,Yulyia Alexandrovna Melnichuk,Yulyia Lakina
Pág. 173 - 182
This article describes main grading principles applied in Russia as well as internationally. The grading system is based on those used by Hay Group and Watson Wyatt. We evaluated existing grading examples for administrative and support personnel, methodo...
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Ben Marx
AbstractSouth Africa boasts a vibrant higher education sector, with more than a million students enrolled in its higher education institutions. These institutions constitute highly complex organisations, with many and varied stakeholders and with budgets...
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