The UvA-LINKER will give you a range of other options to find the full text of a publication (including a direct link to the full-text if it is located on another database on the internet).
De UvA-LINKER biedt mogelijkheden om een publicatie elders te vinden (inclusief een directe link naar de publicatie online als deze beschikbaar is in een database op het internet).

Zoekresultaten

Zoekopdracht: faculteit: "FEB" en publicatiejaar: "2005"

AuteursD. Hillier, A. Hodgson, P. Stevenson-Clarke
TitelManagerial entrenchment, external discipline and accounting manipulations in the credit union industry
UitgeverAmsterdam Business School
PlaatsAmsterdam
Jaar2005
Pagina's29
FaculteitFaculteit Economie en Bedrijfskunde
Instituut/afd.FEB: Amsterdam Business School Research Institute (ABS-RI)
SamenvattingThis study examines the extended stakeholder corporate governance model in credit unions and the extent to which inherent managerial entrenchment impacts upon their operational decisions. Using Australian credit union data and the introduction of Basle-type capital adequacy regulations as a case study, we demonstrate that credit union management will opt to manage capital adequacy ratios through the application of accounting manipulations instead of applying policies that increase operating margins. In particular, credit unions with capital adequacy ratios below the Cooke Ratio of 8% will undertake risky accounting reclassifications. Our results support the view that regulators should consider the heterogeneity of financial institutions before imposing (possibly) inappropriate template regulation with a one-shoe-fits-all regulation. JEL Classification: G21, M40 Keywords: Extended Stakeholder Corporate Governance; Credit Unions; Regulatory-Capital Arbitrage; Accounting Manipulations.
Soort documentRapport
Download bestand
Document finderUvA-Linker