This study investigates board characteristics, including board leadership structure, which explain the human capital disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital information using content analysis. Generalized method...

This paper examines the megatrend of digitalization and the effects that selected technologies have on controlling and the role of the controller. This includes an overview of current controlling processes, the role of the controller and selected technology trends in digitalization. Therefore,...

This paper offers a generic and rational construction of Balanced Scorecard. The construction involves implementing a time-managed approach to identify the evolution of the main contributors to the current company's strategy as well as their behavior in the future organizational performance....

Over time, the development and refinement of corporate governance standards and recommendations have often been the consequence of corporate governance failures. Even if the collapse of Enron and the like, may not have been caused by corporate governance failures in a strict sense, there were...

This paper attempts to develop quantitative benchmarks at the firm and the industry level, so as to evaluate the working capital management performance of Corporate India from time to time. An earlier attempt was made by Anand (2001) based on the methodology designed by the CFO Europe and REL...

Technology-based start-ups operate in high-velocity environments that make considerable demands on the comprehensiveness and speed of strategic choices. This study argues that characteristics of top management team (TMT) organization as well as TMT processes, namely debate and trust,...

CEOs are insured that they will not be terminated frivolously when they expect to be given severance because it becomes expensive for the board to terminate the CEO. Because severance makes termination initially costly, CEOs can create barriers to internal governance by making it even more...

This paper studies the relationship between structural equation modeling and Balanced Scorecard in a Swiss non-profit establishment. Using financial and non-financial performance indicators collected directly from the organization, the paper proposes a rational construction and analysis of...

Two topics which currently receive substantial interest are corporate governance and start-up companies in the new economy. However, research combining both subjects is rare. The present study aims to filling this gap because corporate governance is assumed to influence start-ups' performance....

This paper studies the relationship between structural equation modeling and Balanced Scorecard in a Swiss non-profit establishment. Using financial and non-financial performance indicators collected directly from the organization, the paper proposes a rational construction and analysis of...