Showing 95,681 - 95,690 of 96,349
Purpose Disclosure and transparency are major pillars of corporate governance which need to be greatly promoted in … and transparency. Design/methodology/approach The research was conducted on the most active Egyptian companies over a … transparency. Findings Empirical results support significant positive impacts of both bank ownership and foreign ownership on …
Persistent link: https://www.econbiz.de/10014695536
meeting, managerial ownership, institutional ownership, block holder stock ownership and financial transparency) but also the …
Persistent link: https://www.econbiz.de/10014695537
Purpose In the 1990s and beginning of the next decade, a series of financial accounting scandals occurred in the United States (USA or US) and in several other countries of the world. The USA and Italy (among others) responded with legislation to reform financial reporting and corporate...
Persistent link: https://www.econbiz.de/10014695540
Purpose – The purpose of this paper is to evaluate the impact of corporate governance reforms in Italy. Design/methodology/approach – The authors argue that the effectiveness of corporate governance can best be assessed with reference to the choices made by management or controlling...
Persistent link: https://www.econbiz.de/10014695581
Purpose – The purpose of this paper is to illustrate how information technology (IT) governance supports the process of enterprise risk management (ERM). In particular, the paper illustrates how the Control Objectives for Information and related Technology (COBIT) framework helps a company...
Persistent link: https://www.econbiz.de/10014695582
Purpose – This study aims to analyze withdrawn shareholder proposals to gain insight into the role of shareholder proposals in the governance of public corporations. Design/methodology/approach – A cursory look at the data suggests that unions are the most likely group to withdraw proposals....
Persistent link: https://www.econbiz.de/10014695596
Purpose This study aims to investigate the relationship between national culture and best practices as recommended in country-level corporate governance codes. Design/methodology/approach Measures for four corporate governance variables – board independence, gender composition, board...
Persistent link: https://www.econbiz.de/10014695598
Purpose – The aim of this study is to examine the attitude of Romanian companies listed on the Bucharest Stock Exchange towards the “comply-or-explain” principle, under which they fulfill their corporate governance obligations. Design/methodology/approach – We design and use five indexes...
Persistent link: https://www.econbiz.de/10014695642
Purpose – The aim of this study is to apply the concept of social norm dynamics to explain how corporate governance soft law is enforced. Design/methodology/approach – Using data of German listed stock companies and of economic media coverage between 2001 and 2010, the authors observe the...
Persistent link: https://www.econbiz.de/10014695643
Purpose – The purpose of this paper is to present a granulated governance perspective to face sustainability risks and challenges that our planet is facing. The authors argue that sustainability challenges should be addressed simultaneously at the individual, organizational, sectorial,...
Persistent link: https://www.econbiz.de/10014695645