Results 1 to 10 of about 1,364,695 (364)

Enhancement of state-owned enterprises’ financial reporting through e-governance [PDF]

open access: yesE3S Web of Conferences, 2023
State-owned enterprises in Zimbabwe often take long to report their financial statements due to unfunded policy mandates, weak governance, and a lack of capacity of governments to oversee the enterprises/parastatals.
Chiuriri Fungisai Maria, Arshad Rozita
doaj   +1 more source

Transcranial Direct Current Stimulation Altered Voluntary Cooperative Norms Compliance Under Equal Decision-Making Power

open access: yesFrontiers in Human Neuroscience, 2018
Social norms play an essential role in human interactions and the development of the evolution of human history. Extensive studies corroborate that compliance with social norms typically requires a punishment threat as almost always specific individuals ...
Jianbiao Li   +7 more
doaj   +1 more source

The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review [PDF]

open access: yesProblems and Perspectives in Management, 2019
This article presents a literature review of 49 empirical studies on key audit matter (KAM) disclosure in audit reports. The study involves a structured literature review on KAM disclosure based on the reactions of stakeholders. The limitations of former
Patrick Velte, Jakob Issa
doaj   +1 more source

Fourth-Party Evaluation of Third-Party Pro-social Help and Punishment: An ERP Study

open access: yesFrontiers in Psychology, 2018
Pro-social behaviors have been adequately studied by neuroscientists. However, few neural studies have focused on the social evaluation of pro-social behaviors, and none has compared the neural correlates of different pro-social decision evaluations.
Jianbiao Li   +8 more
doaj   +1 more source

Corporate Governance in China: A Survey*

open access: yesReview of Finance, 2020
This article surveys corporate governance in China, as described in a growing literature published in top journals. Unlike the classical vertical agency problems in Western countries, the dominant agency problem in China is the horizontal agency ...
Fuxiu Jiang, Kenneth A. Kim
semanticscholar   +1 more source

Board characteristics and board committees in the Greek corporate governance framework [PDF]

open access: yesCES Working Papers, 2022
The paper investigates board characteristics and committees’ structure in the Athens Stock Exchange (ATHEX) using unique data culled from the database of the Hellenic Observatory of Corporate Governance.
Chris GROSE   +4 more
doaj  

Enjoying the Quiet Life? Corporate Governance and Managerial Preferences

open access: yesJournal of Political Economy, 2003
Much of our understanding of corporations builds on the idea that managers, when they are not closely monitored, will pursue goals that are not in shareholders’ interests. But what goals would managers pursue?
Marianne Bertrand, S. Mullainathan
semanticscholar   +1 more source

Transcranial Direct Current Stimulation of the Right Lateral Prefrontal Cortex Changes a priori Normative Beliefs in Voluntary Cooperation

open access: yesFrontiers in Neuroscience, 2018
A priori normative beliefs, the precondition of social norm compliance that reflects culture and values, are considered unique to human social behavior.
Jianbiao Li   +7 more
doaj   +1 more source

Investor Protection and Corporate Governance

open access: yes, 2000
Recent research has documented large differences among countries in ownership concentration in publicly traded firms, in the breadth and depth of capital markets, in dividend policies, and in the access of firms to external finance.
R. Porta   +3 more
semanticscholar   +1 more source

Corporate Governance in Emerging Markets [PDF]

open access: yes, 2018
This chapter provides an overview of corporate governance (CG) in emerging markets (EMs). Focusing mainly on the BRIC countries (Brazil, Russia, India, and China), the chapter adopts a systematic cross-national comparative approach.
Haxhi, I., Aguilera, R.V.
core   +1 more source

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