Showing 1 - 10 of 1,071
In this paper, we set forth a scoreboard for dealing with those risks that arise from the governance of any organization. Firstly, we introduce the subject of governance risks and, secondly, we move on to a cardinal index that not only measures up governance performance but also provides with a...
Persistent link: https://www.econbiz.de/10010323330
equally good as compliance - the analysis documents that the vast majority of the firms complies with the recommendations. The … article introduces a new methodology to measure the degree of compliance within these specific areas. This categorization …
Persistent link: https://www.econbiz.de/10011946354
feasibility of a Moral Compliance Model (MCM). This model is a complement to legal compliance and allows a connection to be … established between Risk Management, Governance & Compliance. In 2019, experimental action research, combined with a Plan … expand compliance to integrated compliance in which not only legal, but also moral aspects are identified and assessed …
Persistent link: https://www.econbiz.de/10014525707
-quality standards may result in limited compliance and will undermine the effectiveness of these standards in terms of attaining high …-quality financial reports. This study therefore argues that the relationship between IFRS compliance and reporting quality revolves … technique, this study examined the role of corporate governance in the relationship between IFRS compliance and the reporting …
Persistent link: https://www.econbiz.de/10012657135
unternehmerischen Zielbildung gewinnen im Zusammenhang mit dem aktuellen betriebswirtschaftlichen Forschungsfeld 'Compliance' in Theorie … the context of the field of research called 'Compliance'. …
Persistent link: https://www.econbiz.de/10010427200
This paper investigates the design of a leniency policy to fight corporate crime. We explicitly take into account the agency problem within the firm. We model this through a three-tier hierarchy: authority, shareholder, and manager. The manager may breach the law and report evidence to the...
Persistent link: https://www.econbiz.de/10010318772
Die vorliegende Bestandsaufnahme zum Einfluss privatrechtlicher Normung auf Mitbestimmung, Personalpolitik und Arbeitsschutz macht deutlich, dass die Mitbestimmungsakteure zum Thema sensibilisiert und aufgeklärt werden sollten, da viele der in Unternehmen eingesetzten Managementsysteme und...
Persistent link: https://www.econbiz.de/10015057787
The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over a decade. The stakeholders of socially responsible organisations report a constantly growing demand for financial and non-financial information, including that related to...
Persistent link: https://www.econbiz.de/10013200753
The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and discussing potential future developments of the...
Persistent link: https://www.econbiz.de/10014332718
Integrated reporting is essentially a voluntary practice worldwide. For this reason, although it is growing, its diffusion is slow. Based on the Portuguese context, where a reduced number of listed companies publish integrated reports, this study aims to explore the drivers and barriers for the...
Persistent link: https://www.econbiz.de/10014333292