Results 11 to 20 of about 24,585 (269)
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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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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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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Corporate governance and Corporate Failure
AbstractThe purpose of this research is to examine the influence of corporate governance characteristics on the corporate failure of listed companies in Sri Lanka. This study utilized publicly available data from annual reports of a sample of 70 failed firms and a sample of matched 70 non failed firms listed on Colombo stock market for a period ...
Lakshan, A.M.I., Wijekoon, W.M.H.N.
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Corporate Governance and Corporate Creditworthiness [PDF]
We examine the relation between corporate governance and bankruptcy risk as an underlying force affecting a bond’s yield. The level of corporate governance is captured by the G-index, along with the explicit groups of governance provisions. We estimate bankruptcy risk by Z-score, by cash-flow-score, by O-score, through Merton structural model default ...
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Risky decision-making involves risky reward valuation, choice, and feedback processes. However, the temporal dynamics of risky reward processing are not well understood.
Guangrong Wang +9 more
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Are internal governance mechanisms efficient? The case of a developing economy
This study examines the relationship between internal corporate governance mechanisms and corporate financial performance. We examine this relationship considering the endogeneity between corporate governance and firm characteristics utilising a sample ...
Mehul Raithatha, Arunima Haldar
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It has been shown that leadership is a major factor that influences creative performance. Although past studies have found that leader-member exchange (LMX) has direct effects on employee creative performance, there continues to be a lack of research ...
Zhiyu Xie +5 more
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