An increasing trend is observed among Malaysian corporations in disclosing social and environmental information (ACCA, 2002). However, it is unclear as to why Malaysian companies produce Corporate Social Reports voluntarily. Extant literature reveals a gap in identifying an appropriate theory to...

This paper uses the institutional theory framework to explain the current corporate governance reforms in Malaysia between 1998 and 2004. It explores the roles played by both existing and new institutions in promulgating regulations and voluntary codes on corporate governance. It is argued that...

World class corporate governance is becoming a stakeholder imperative. There is a pressure for best practice governance to be a key success factor for organisations' long term survival. This paper seeks to find alignments between corporate governance and quality management. The governance...

This paper explores the lessons in corporate governance from Kautilya's Arthashastra, highlighting the contribution made by Kautilya in ancient India (4th Century BC). The lessons from Kautilya's Arthashastra are relevant even today and can be integrated into the modern context of corporate...

AbstractIn a recent article, Caporaso and Tarrow have argued that the jurisprudence of the EuropeanCourt of Justice (ECJ) is increasingly moving in a social policy direction thatwill ultimately put European politics on a "Polanyian" course. We take issue with theirclaim and distinguish three...

This paper analyzes the determinants of governance transparency. In our model, entrepreneurs optimally decide the precision of their earning reporting by trading off the possibility of expropriating profits against the capacity to attract external funding. We find that information is only...

In Romania, rebuilding the system of corporate governance has been a major component of the reform, although its awareness developed gradually and relatively late, driven on one hand by the accumulation of evidence of inefficiency of the system of corporate governance of state-owned enterprises,...

This paper examines the proposition that financial policy and corporate governance are linked and change as a part of a dynamic process.

The demand of management control information (MCI) and its use by Venture Capitalists (VC) are examined through a qualitative study. The VC, active investor concerned with investment return, may be interested by information traditionally reserved to the manager. The results show that the VC are...

As evidence of the continuing interest raised by "board gender diversity", major studies (Catalyst, 2008; World Economic Forum, 2010; European Board Diversity Analysis, 2010) were recently carried out and have all led to reports confirming the imbalance of women on boards and the need to address this...