Results 11 to 20 of about 1,939,640 (258)
Innovation activities create substantial firm value, but they are difficult to manage owing to agency risk which is commonly thought to result in shirking, hence underinvestment in innovation.
Nan Jia +2 more
semanticscholar +3 more sources
Corporate Taxation and Corporate Governance [PDF]
The effects of corporate taxation on firm behavior have been extensively discussed in the neoclassical model of firm behavior which abstracts from agency problems. As emphasized by the corporate governance literature, corporate investment behavior is however crucially influenced by diverging interests between shareholders and managers.
Köthenbürger, Marko +1 more
openaire +4 more sources
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
doaj +1 more source
Corporate governance (CG) and corporate social responsibility (CSR) are two sets of processes and structures that allow the organization to regulate and oversee its activities. This contribution explores the interplay among them. The academic literature has proposed various definitions of corporate governance, yet the boundaries of the duties and ...
Costa, Ericka, Michelon, Giovanna
+5 more sources
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]
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
Editorial: new challenges In theory and practice of corporate governance [PDF]
The aim of international conference “New Challenges in Corporate Governance: Theory And Practice” is to move the field closer to a global theory by advancing our understanding of corporate governance, which combines insights from the literature on firm ...
Alvino, F. +2 more
core +1 more source
Comparative Corporate Governance
This chapter seeks to grasp the state-of-the-art of comparative corporate governance by focusing on its main characteristics, how they differ and are practiced across alternative models of corporate governance. It aims to relate the classic shareholder-oriented or the Anglo-American model and the classic stakeholder-oriented model, exemplified in ...
openaire +3 more sources
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
doaj +1 more source
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
semanticscholar +1 more source

