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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Bibliographic Details

Published in:	Revista española de financiación y contabilidad Vol. 48; no. 2; pp. 203 - 223
Main Authors:	Mechelli, Alessandro, Cimini, Riccardo
Format:	Journal Article
Language:	English
Published:	Abingdon Routledge 03.04.2019 Taylor & Francis, Ltd Taylor & Francis Ltd
Subjects:	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
Online Access:	Get full text
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