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National societal values and corporate governance

Feng, Mingming; Kang, Tony; Nabar, Sandeep - In: International Journal of Emerging Markets 12 (2017) 2, pp. 183-198

authors extend the stream of literature that has established the link between formal institutions and corporate governance …. Practical implications The results suggest that informal institutions, in addition to formal ones, shape corporate governance in … strategic plans that best suit both formal and informal institutions. Originality/value The findings suggest that national …

Persistent link: https://www.econbiz.de/10014788797

How much can we trust the financial report?

Li, Shaomin; Ho Park, Seung; Shuji Bao, Rosey - In: International Journal of Emerging Markets 9 (2014) 1, pp. 33-53

Purpose – The success and reliability of business transactions and research in emerging markets depend on the quality of financial information. Due to the institutional and historical backgrounds, financial information provided by firms in emerging markets has often been questioned for their...

Persistent link: https://www.econbiz.de/10014788893

The development of employee ownership in China

Mygind, Niels; Faigen, Benjamin - In: International Journal of Emerging Markets 12 (2017) 3, pp. 464-487

Purpose Little systematic work has been completed on the incidence of employee ownership in a Chinese context. Similar to the situation in Eastern Europe, this type of ownership was quite widespread in China, particularly during the 1990s. Based on the existing literature and available...

Persistent link: https://www.econbiz.de/10014789129

The effect of small business financing decision on business performance in Ghana: the moderated mediation role of corporate governance system

Tetteh, Lexis Alexander; Kwarteng, Amoako; Gyamera, Emmanuel - In: International Journal of Ethics and Systems 39 (2022) 2, pp. 264-285

Purpose The paper aims to investigate the role of corporate governance in the relationship between small businesses financing choice decisions on the business performance. Design/methodology/approach The paper was situated within the financial growth cycle theory and stewardship theory and...

Persistent link: https://www.econbiz.de/10014789195

The ethical value disclosure index from the lens of SDG 16 and institutional theory

Joseph, Corina; Rahmat, Mariam; Syed Yusuf, Sharifah … - In: International Journal of Ethics and Systems 39 (2022) 3, pp. 612-628

, accountable and transparent institutions at all levels. …

Persistent link: https://www.econbiz.de/10014789276

How diverse are Shariah supervisory boards of Islamic banks? A global empirical survey

Kachkar, Omar; Yilmaz, Mustafa K. - In: International Journal of Ethics and Systems 39 (2022) 2, pp. 312-341

Islamic financial institutions are excluded. The available profiles of 428 SSB members have been scrutinised and analysed … policymakers concerned with the corporate governance of IBs and all Islamic financial institutions. First, it offers an excellent … SSBs of IBs and Islamic financial institutions should be given special emphasis, not only in boards and top management …

Persistent link: https://www.econbiz.de/10014789361

Towards a contingency approach to performance measurement: an empirical study in Scottish SMEs

Garengo, Patrizia; Bititci, Umit - In: International Journal of Operations & Production Management 27 (2007) 8, pp. 802-825

Purpose – The literature emphasizes the important role performance measurement systems (PMS) play in supporting organizational development in small and medium enterprises (SMEs). However, there are very few empirical and theoretical studies on the factors that influence performance measurement...

Persistent link: https://www.econbiz.de/10014789924

The firm's strategic dynamics and corporate governance life‐cycle

Filatotchev, Igor; Toms, Steve; Wright, Mike - In: International Journal of Managerial Finance 2 (2006) 4, pp. 256-279

Purpose – The paper seeks to present a novel conceptual framework that integrates the strategic dynamics of the firm with changes in its governance systems. Design/methodology/approach – The agency research agenda is extended to include other corporate governance roles, such as resource and...

Persistent link: https://www.econbiz.de/10014785247

Corporate governance codes in the European Union

Hermes, Niels; Postma, Theo J.B.M.; Zivkov, Orestis - In: International Journal of Managerial Finance 2 (2006) 4, pp. 280-301

European Union are driven by external (internationally accepted corporate governance best practices) or domestic (institutions …

Persistent link: https://www.econbiz.de/10014785248

Corporate governance and the quality of accounting earnings: a Canadian perspective

Niu, Flora F. - In: International Journal of Managerial Finance 2 (2006) 4, pp. 302-327

Purpose – The paper seeks to examine the association between corporate governance mechanisms and the quality of accounting earnings. Design/methodology/approach – Quality of earnings is measured in two ways: the accounting‐based measure of earnings management and the market‐based measure...

Persistent link: https://www.econbiz.de/10014785249