Corporate governance, legal systems and value relevance of fair value estimates. Empirical evidence from the EU banking sector

Scholars agree that the role played by corporate governance mechanisms is likely to be affected by the quality of the legal systems in which firms operate. This paper investigates whether the quality of firm-level corporate governance is more valuable in countries with a high- or low-quality legal s...

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Vydané v:	Revista española de financiación y contabilidad Ročník 48; číslo 2; s. 203 - 223
Hlavní autori:	Mechelli, Alessandro, Cimini, Riccardo
Médium:	Journal Article
Jazyk:	English
Vydavateľské údaje:	Abingdon Routledge 03.04.2019 Taylor & Francis, Ltd Taylor & Francis Ltd
Predmet:	Banking industry Corporate governance Fair value fair value hierarchy gobierno corporativo jerarquía de valor razonable legal systems modelo de precios price model relevancia de valor sistemas legales Value relevance Europe
ISSN:	0210-2412, 2332-0753
On-line prístup:	Získať plný text
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