Showing 1 - 10 of 20
Even though there are many measures to put corporate governance (CG) in place and practise, an important tool essential for the success is the efficacy and effective functioning of an audit committee (AC). Nowadays, an AC is being looked upon as a distinct culture for CG and has received...
Persistent link: https://www.econbiz.de/10010669573
Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach –A sample of...
Persistent link: https://www.econbiz.de/10010814479
Corporate governance (CG) disclosure is a fundamental theme of the 'modern' corporate-regulatory system, which encompasses providing 'governance' information to the public in a variety of ways. This study explores the voluntary CG practices of 50 corporations, over and above the mandatory...
Persistent link: https://www.econbiz.de/10010669560
This paper explores the lessons in corporate governance from Kautilya's Arthashastra, highlighting the contribution made by Kautilya in ancient India (4th Century BC). The lessons from Kautilya's Arthashastra are relevant even today and can be integrated into the modern context of corporate...
Persistent link: https://www.econbiz.de/10005818586
This paper uses the institutional theory framework to explain the current corporate governance reforms in Malaysia between 1998 and 2004. It explores the roles played by both existing and new institutions in promulgating regulations and voluntary codes on corporate governance. It is argued that...
Persistent link: https://www.econbiz.de/10008564345
This paper explores the lessons in corporate governance from Kautilya's Arthashastra, highlighting the contribution made by Kautilya in ancient India (4th Century BC). The lessons from Kautilya's Arthashastra are relevant even today and can be integrated into the modern context of corporate...
Persistent link: https://www.econbiz.de/10008564402
Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach –A sample of...
Persistent link: https://www.econbiz.de/10010797615
The purpose of this study is to investigate the effect of ownership structure on derivatives' use policy. Using data for 262 French non-financial listed firms, the results show that the two decisions of whether to use derivatives or not and the extent of derivatives use are not affected by the...
Persistent link: https://www.econbiz.de/10008755160
This paper uses the institutional theory framework to explain the current corporate governance reforms in Malaysia between 1998 and 2004. It explores the roles played by both existing and new institutions in promulgating regulations and voluntary codes on corporate governance. It is argued that...
Persistent link: https://www.econbiz.de/10005225759
We investigate whether the gender composition of teams affects their economic performance. We study a large business … women are significantly outperformed by all other gender combinations, both at the undergraduate and MBA levels. Looking … development, and invest more in social sustainability initiatives than does any other gender combination. <i>This paper was …
Persistent link: https://www.econbiz.de/10010990584