Notwithstanding one decade of corporate law reform during which the German legislature augmented the traditional explicit system of corporate control with market-based corporate governance devices, the German corporate governance reform law agenda is still packed. The paper provides an overview...

In this paper we report results from a study which explores the impact of quality on performance in the financial services industry. Although some disagreement exists, the operations management, economics and marketing literature advocate a positive relationship between quality and financial...

The financial regulation is moreover based on self-regulation and the coordination of external and internal supervision. This determines an evolution in the role played by the supervisory authorities, and in the manner in which they interact - with and almost advisory function - with the...

We examine the relations between national cultures, the multinationality of the firm and its holdings of cash. We develop several hypotheses from well known corporate finance theories and theories of the multinational firm, positing that cultural factors as well as the degree of multinationality...

This paper summarizes the recent stock options backdating scandal from the perspective of the Securities and Exchange Commission. The paper begins with a brief history of the stock options expensing debate. The paper continues with a discussion of the academic research that propelled the...

In a recent comment made about my paper “A Social Movement Perspective on Finance: How Socially Responsible Invetsment Mattered” (J Bus Ethics 92:57–78, 2010), published in this journal, Déjean, Giamporcaro, Gond, Leca and Penalva-Icher (J Bus Ethics 112: 205-212, 2013) strongly criticize...

There is a tradition in modern business scholarship to see the corporation as a political actor. S.P. Waring argues that the modern business corporation is a polity, Herbert Kaufman views political theorists and management theorists as merely quot;different species of the same genus,quot; while...

This paper explores the relationship between consumer behaviour, corporate social responsibility (CSR) and a set of socio-political and economic factors using a sample of nearly 90,000 stakeholders drawn from 30 countries over the period 2000-2003. We develop a set of hypotheses relating...

This research examines the possibility of developing a new corporate social responsibility (CSR) auditing system based on the analysis of current CSR literature and interviews conducted with a number of interested and knowledgeable stakeholders. This work attempts to create a framework for...

This short introduction to the book, Enron: Corporate Fiascos and Their Implications (2004), is designed to walk the reader through the organization of the entire book. The book itself is designed for use by law schools, business schools, and undergraduates