Results 11 to 20 of about 697,988 (362)
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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Blockholders and Corporate Governance [PDF]
This paper reviews the theoretical and empirical literature on the channels through which blockholders (large shareholders) engage in corporate governance. In classical models, blockholders exert governance through direct intervention in a firm’s operations, otherwise known as “voice.” These theories have motivated empirical research on the ...
Alex Edmans, Alex Edmans
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Corporate Governance Externalities [PDF]
When firms compete in the managerial labor market, the choice of corporate governance by a firm affects, and is affected by, the choice of governance by other firms. Firms with weaker governance offer managers more generous incentive compensation, which induces firms with good governance to also overpay their management.
Paolo F. Volpin+2 more
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Corporate Governance and Elites [PDF]
Using a qualitative methodology (interviews), we examine the relationship between the effectiveness of corporate governance mechanisms and elitist interventions. In doing this, we identify three elitist groups – political, cultural and religious, and investigate how they shape the legitimacy and effectiveness (or otherwise) of the institutional drivers
Nakpodia, Franklin, Adegbite, Emmanuel
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The financial value of the within-government political network: Evidence from Chinese municipal corporate bonds [PDF]
This paper examines the effect of the political network of Chinese municipal leaders on the pricing of municipal corporate bonds. Using municipal leaders' working experience to measure the political network, we find that this network reduces the bond issuance yield spreads by improving the credit ratings of the issuer, the local government financing ...
arxiv +1 more source
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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Corporate governance which is the subject of this issue is a fashionable concept but like most fashionable ideas it is remarkably imprecise. It is about corporate power, corporate accountability and the standards by which the corporation is to be governed and by whom.
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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
doaj
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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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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