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Development trends of internal auditing in China
Enyue, Zhuang - In: Managerial Auditing Journal 12 (1997) 4/5, pp. 205-209
Discusses the role of internal audit in the socialist market economy, the need for supervision of enterprises through internal audit and the way in which various stakeholders benefit. Makes a case for why internal audit uniquely fulfils the supervisory role and should not be substituted by...
Persistent link: https://www.econbiz.de/10014929576
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Performance Measurement in Corporate Governance: Do Mergers Improve Managerial Performance in the Post‐Merger Period?
Feroz, Ehsan H.; Kim, Sungsoo; Raab, Ray - In: Review of Accounting and Finance 4 (2005) 3, pp. 86-100
Corporate finance studies of mergers and acquisitions have relied mostly on stock price reactions to evaluate the impact of these events. In this paper, we analyze the performance of a sample of merged firms over a ten year period using a managerially controlled efficiency measure, data...
Persistent link: https://www.econbiz.de/10014989744
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A critique of corporate governance in China
Guo, Liang; Smallman, Clive; Radford, Jack - In: International Journal of Law and Management 55 (2013) 4, pp. 257-272
Purpose – This paper aims to offer a critique of corporate governance in China. Design/methodology/approach – The … China. An apparent reason for this is the strong relationship between state‐owned enterprises and the government …. Originality/value – Policy implications are offered as a means to improve corporate governance in China.  …
Persistent link: https://www.econbiz.de/10014782117
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The successful MBA project
In: Strategic Direction 25 (2009) 3, pp. 18-19
into a successful start up that imports from China to sell to the West. Seeks to engage students with the challenges the …
Persistent link: https://www.econbiz.de/10015010362
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Better Living through Measurement
Gordon, Jack - In: Journal of Managerial Psychology 3 (1988) 2, pp. 26-30
As long as profit‐centred organisations have existed, the cultural issue concerning the delicate balance between profits and people has been paramount. At Citicorp, a world leader in the financial services industry, cultural change along these lines is ongoing. People management was...
Persistent link: https://www.econbiz.de/10014888581
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Repertory Grid as a Tool for Training Needs Analysis
Peters, W.L. - In: The Learning Organization 1 (1994) 2, pp. 23-28
unquantifiable”. In the training field repertory grid may be used to help define the performance that managers expect from their …
Persistent link: https://www.econbiz.de/10015030467
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A Sarbanes‐Oxley road map: Improving real estate data, dialogue and decision making in support of good corporate governance
Billing, Michael; Evans, Kristen - In: Journal of Corporate Real Estate 7 (2005) 1, pp. 23-33
The pursuit of good corporate governance, as exemplified by compliance with Sarbanes‐Oxley (SOX), requires corporate real estate (CRE) departments to gain a better understanding of asset values and lease costs than most companies currently possess. As a result, CRE departments are motivated to...
Persistent link: https://www.econbiz.de/10014851826
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Leveraging board expertise: strategy mapping as teaching tool
Bruni‐Bossio, Vince; Sheehan, Norman T. - In: Journal of Business Strategy 34 (2013) 4, pp. 3-10
Purpose – As a result of the many governance failures in the past decade, new legislation, increased regulation, and best practices have been adopted by boards in an effort to improve corporate governance. Unfortunately, not all of the changes, such as increasing the number of external...
Persistent link: https://www.econbiz.de/10014847323
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The ethicality of altruistic corporate social responsibility
Lantos, Geoffrey P. - In: Journal of Consumer Marketing 19 (2002) 3, pp. 205-232
This commentary questions commonly held assumptions about corporate social responsibility (CSR). It discusses the morality of altruistic CSR – philanthropic CSR activities that are not necessarily beneficial to the firm’s financial position. Evaluating altruistic CSR from all major ethical...
Persistent link: https://www.econbiz.de/10014848285
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Communication and the board
Clutterbuck, David - In: Journal of Communication Management 3 (1999) 4, pp. 387-391
As boards become subject to greater public scrutiny, they have an increasing need to manage their reputation. Over and above considering the organisation's communications plan at least once a year, there are strong arguments for developing a board communication strategy and plan. Such a plan...
Persistent link: https://www.econbiz.de/10014851074