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Internal Audit Approach in Banks

INTERNAL AUDIT APPROACH IN BANKS

Victoria STANCIU
Professor (PhD) of Management Information Systems
Department at Academy of Economic Studies, Bucharest-Romania, Faculty of Accounting and Management
Information Systems.

Abstract

Romanian banking system has known in the last years significant changes determined by the implementation of Basel II requirements and governance principles on one hand and assimilation of [...]

Family ownership and firm performance: Empirical evidence from Western European corporations

FAMILY OWNERSHIP AND FIRM PERFORMANCE : EMPIRICAL EVIDENCE FROM WESTERN EUROPEAN CORPORATIONS
Benjamin Maury

Department of Finance and Statistics, Swedish School of Economics and Business Administration, Helsinki, Finland

ABSTRACT

This paper empirically examines how family-controlled firms perform in relation to firms with nonfamily controlling shareholders in Western Europe. The sample consists of 1672 non-financial firms. [...]