The Cadbury Code and Recurrent Crisis: A Model for Corporate Governance? (Front matter)
In: The Cadbury Code and Recurrent Crisis A Model for Corporate Governance?, 2020,doi: 10.1007/978-3-030-55222-0
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In: The Cadbury Code and Recurrent Crisis A Model for Corporate Governance?, 2020,doi: 10.1007/978-3-030-55222-0
SSRN
In: Corporate governance: an international review, Band 9, Heft 4, S. 286-297
ISSN: 1467-8683
In this paper we provide new evidence on the relationship between internal governance structures (board composition and ownership concentration) and audit fees of UK industrial quoted companies, before the recommendations of the Cadbury Committee were implemented. We also develop a new hypothesis derived from agency theory, in an attempt to explain the puzzling positive relationship between audit and non‐audit fees. In common with post‐Cadbury research, we find no significant evidence that board structure variables, including chairman/chief executive officer split and the proportion of non‐executive directors on the board, impact significantly on external audit fees. Also, while prior research has shown that the aggregated level of institutional and managerial ownership are negatively associated with audit fees, we find that only one constituent of this variable, namely directors' ownership, has a significant impact.
In: CESifo working paper series 4461
In: Public finance
In its Cadbury-Schweppes decision of 12 September 2006 (C-196/04), the Court of Justice of the European Union decided that the UK controlled foreign corporation rules, which were implemented to subject low taxed passive income of foreign affiliates to UK corporate tax, implied an infringement of the freedom of establishment. Consequently, many EU countries including Germany changed their legislation. The paper discusses to which extent the ECJ ruling has impacted on the allocation of passive assets in German multinationals. Using firm level data we find evidence for an increased preference for low-tax European countries compared to non-European countries.
In: Sacra doctrina
In: Christian theology for a postmodern age
In: Business history, Band 47, Heft 4, S. 511-531
ISSN: 1743-7938
In: Political science quarterly: a nonpartisan journal devoted to the study and analysis of government, politics and international affairs ; PSQ, Band 22, Heft 1, S. 175-176
ISSN: 1538-165X
In its Cadbury-Schweppes decision of 12 September 2006 (C-196/04), the Court of Justice of the European Union decided that the UK controlled foreign corporation rules, which were implemented to subject low taxed passive income of foreign affiliates to UK corporate tax, implied an infringement of the freedom of establishment. Consequently, many EU countries including Germany changed their legislation. The paper discusses to which extent the ECJ ruling has impacted on the allocation of passive assets in German multinationals. Using firm level data we find evidence for an increased preference for low-tax European countries compared to non-European countries.
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In: Zalewska, A. (2014) Challenges of corporate governance: Twenty years after Cadbury, ten years after Sarbanes-Oxley, Journal of Empirical Finance 27, 1-9 https://doi.org/10.1016/j.jempfin.2013.12.004
SSRN
In: International journal of academic research in business and social sciences: IJ-ARBSS, Band 9, Heft 7
ISSN: 2222-6990
A nation of shopkeepers -- Food of the gods -- Wretched little victims of the workhouses -- They did not show us any mercy -- Absolutely pure, therefore the best -- Chocolate that could melt in the mouth -- Machinery creates wealth but destroys men -- Money seems to disappear like magic -- Chocolate empires -- I'll stake everything on chocolate! -- Great wealth is not to be desired -- A serpentine and malevolent cocoa magnate -- The chocolate man's utopia -- That monstrous trade in flesh and blood -- God could have created us sinless -- This company isn't big enough for both of us -- I pray for snickers -- American tanks were on the lawn -- The quaker voice could still be heard -- They'd sell for 20p -- Gone. And it was so easy
In: CESifo Working Paper Series No. 4461
SSRN
Working paper
In: WU International Taxation Research Paper Series No. 2014 - 02
SSRN
Working paper
In: The emergence of business ethics Vol. 3