Results 21 to 30 of about 755,205 (340)
Non-actual controllers and corporate innovation: Evidence from China
China Journal of Accounting Research, 2022 As the number of “ownerless” enterprises in China’s capital market increases, so does the importance of paying attention to their behavior. From the perspective of enterprises’ control rights allocation, we find that non-actual controllers can inhibit ...
Shanzhong Du, Lianfu Ma
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Blockholders and Corporate Governance [PDF]
Annual Review of Financial Economics, 2013 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]
SSRN Electronic Journal, 2008 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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Enhancement of state-owned enterprises’ financial reporting through e-governance [PDF]
E3S 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
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Corporate Governance and Elites [PDF]
Academy of Management Proceedings, 2017 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 impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review [PDF]
Problems 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
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Frontiers 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
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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
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Fourth-Party Evaluation of Third-Party Pro-social Help and Punishment: An ERP Study
Frontiers 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
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Board characteristics and board committees in the Greek corporate governance framework [PDF]
CES 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
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