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This paper investigates the association between corporate governance mechanisms and earnings quality after the implementation of the Malaysian Code of Corporate Governance in 2001. Using 1625 firm-year observations during the period 2003-2007, we tested whether corporate governance variables are...
Persistent link: https://www.econbiz.de/10009441684
accounting and finance disciplines to serve corporate governance. We test empirically if the use of some accounting and finance … advocacy of these disciplines is untenable and their contribution is overstated. Careful application of accounting …
Persistent link: https://www.econbiz.de/10009441761
Using data from 944 public companies in 2006, I examine how a firm''s propensity to pay dividends is related to (i) board independence and (ii) independent directors'' tenure, number of board seats (busy) and equity incentive compensation. After controlling for the effects of traditional...
Persistent link: https://www.econbiz.de/10009459047
socially responsible banks – to examine how they approached the challenge of managing corporate social responsibility (CSR) in … practical guidance to firms. While the extension of CSR to the supply chain is an emerging area of interest, the literature … contribution to this topic by reviewing the lessons and practices of a recognised CSR leader. …
Persistent link: https://www.econbiz.de/10009457345
Sustainable development and the Triple Bottom Line integrated sustainability concept focus on the choices between the imperatives of economic efficiency, social development and environmentalsustainability. Corporate governance is being imposed by stakeholders and corporate socialresponsibility...
Persistent link: https://www.econbiz.de/10009457781
Purpose – The purpose of this paper is to propose a new model of corporate governance that is holistic – incorporating internal and macro perspectives across legal, regulatory, sociological, ethical, human resource management, behavioural and corporate strategic frameworks. Researchers have...
Persistent link: https://www.econbiz.de/10009483969
This study aimed to determine how the influence of Corporate Governance consisting of Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee Meetings as well as Dividend Policy on firm value and how Corporate Social Responsibility moderates this influence. This...
Persistent link: https://www.econbiz.de/10012629812
given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the … first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was …
Persistent link: https://www.econbiz.de/10009463656
INTRODUCTION. This chapter considers what we know, and what we might like to know about corporate philanthropy and community engagement. It does so particularly through a nonprofit marketing lens, that is, from the perspective of the nonprofit organization seeking mission revenue and resources...
Persistent link: https://www.econbiz.de/10009437688
advantageous for enterprises in agribusiness to pursue a corporate socialresponsibility (CSR) strategy. Based on a literature … review, we introduce a conceptual framework that providesinsights into the determinants of CSR and its effects, in particular … modifiedorganisms), the understanding of social responsibility by the agribusiness companies surveyed and the way CSR isintegrated into …
Persistent link: https://www.econbiz.de/10009445971