Spanish Abstract: Esta es una presentación PPT que discute el futuro del gobierno corporativo (GC) y como el negocio exitoso del siglo XXI será diferente de su contra-parte del siglo XX. La presentación contiene siete mensajes clave:1. El mundo está pasando por cambios estructurales que...

English Abstract: This paper aims to examine the evolution of the bank business models in Italy, with reference to some crucial institutional, economic, and regulatory aspects. A proper and well-functioning banking system is an essential condition to ensure a stable and efficient financial...

The purpose of this article is to investigate the development of Czech accounting research and education and their links to current practice. The paper uses the auto-ethnography method and deals with some of the main issues arising in current university research management practices. To this aim...

Purpose: Are board ties among competitors harmful to customers? The prevalent assumption on board ties among competitors is that they harm customer benefits. This study examines the mechanism by which board ties with competitors result in an outcome conducive to customers....

This study examines whether the interaction of corporate managerial attributes and the amount of private information in stock prices exerts significant effects on the sensitivity of mergers and acquisitions (M&As) and the performance of acquiring firms. We find the heterogeneity in firms’ M&A...

This Article begins with a thought experiment about how corporate governance of small public companies trading on new platforms — like crowdfunding portals (or alternatively, “crowdfunding exchanges”) — might be expected to evolve to make corporate governance easier and more flexible for...

There is extensive research addressing questions of optimal capital structure. Studies typically focus on estimating the appropriate level of debt and the factors associated with financial leverage. This paper addresses a slightly different question: how does a company's choice of leverage...

Blockchain technology, along with distributed ledger technologies (DLT), has gained recognition as a potential game-changer in corporate governance. Proponents argue that it has the capability to enable the creation of decentralized autonomous organizations (DAOs) that operate without...

We focus on firms' risk-taking for customers and investigate how this type of risk-taking is influenced by "performance relative to aspiration" (PRA). Specifically, we examine the PRA and project-financing (PF) loan activities of all 79 savings banks in South Korea from 2013 to 2021. Contrary to...