Over the years, many corporations have been trying to determine what they can and should do to contribute to the sustainability of the economic, social and ecological environment within which they operate. Corporate social responsibility has become a key senior management issue worldwide and an...

The paper highlights on corporate governance relation through collecting and analyzing different secondary resources such as websites, lectures, published articles and books and primary resources about performance of leading companies implement new strategic models and adopt governance...

The main objective of paper is to highlight on corporate governance relation with accounting standards through checking selective data base of leading companies in business world, annual reports of IASB, and random academic researches. Business world has been changes rapidly and dramatically...

Achieving a higher level of sustainable development needs both individual and corporate efforts. An effective solution needs an integrated approach that allows the consideration of environmental and social values in addition to the economic interest. Additional management tools may be useful but...

We study the effect of corporate culture on the relationship between firm performance and CEO turnover. Utilising a measure of cultural dimension developed in organisation behaviour research, we quantify corporate culture by assessing official documents using a text analysis approach. We employ...

The global financial crisis has forced management to offer strategic directions well motivated and to engage points of view that go beyond short-term financial results, thus preparing their companies to a more direct approach to the apparent risk, by anticipating the adverse impact on the...

A detailed analysis of 49 firms subject to AAERs suggests that approximately one-quarter of the misstatements meet the legal standards of intent. In the remaining three quarters, the initial misstatement reflects an optimistic bias that is not necessarily intentional. Because of the bias,...

We show that public companies frequently changed their board structures before implementation of the Sarbanes–Oxley Act, with two-thirds of firms changing board size or independence during an average two-year period. Board changes were associated with changes in firm-specific fundamentals, but...