This paper examines the association between institutional ownership and the earnings management behavior of some French absorbing firms. Using a sample of 76 Fr

This report reflects long-term, in-depth discussion and debate by participants in the Latin American Roundtable on Corporate Governance.

The first essay analyzes mutual funds' proxy voting records on shareholder proposals. The results indicate that mutual funds support shareholder proposals and v

Ruud. A. I. van Frederikslust, Associate Professor of Finance, Rotterdam School of Management, Erasmus University Rotterdam James S. Ang, Bank of America Eminen

Taking a close look at American corporate governance, the authors show what is missing in today's corporate governance, and support a case for activating the bo