Results 1 to 10 of about 1,364,695 (364)
Enhancement of state-owned enterprises’ financial reporting through e-governance [PDF]
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
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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
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The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review [PDF]
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
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Fourth-Party Evaluation of Third-Party Pro-social Help and Punishment: An ERP Study
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
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Corporate Governance in China: A Survey*
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
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Board characteristics and board committees in the Greek corporate governance framework [PDF]
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
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Enjoying the Quiet Life? Corporate Governance and Managerial Preferences
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
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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
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Investor Protection and Corporate Governance
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
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Corporate Governance in Emerging Markets [PDF]
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.
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