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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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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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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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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
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
doaj
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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An examination of the relationship of governance structure and performance: Evidence from banking companies in Bangladesh [PDF]
Corporate governance has become increasingly important in developed and developing countries just after a series of corporate scandals and failures in a number of countries.
Agrawal A.+42 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 ...
A.M.I. Lakshan, W.M.H.N. Wijekoon
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