Results 21 to 30 of about 91,266 (293)
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Comparative Corporate Governance
SSRN Electronic Journal, 2022 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
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
doaj +1 more source
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
doaj
Frontiers in Neuroscience, 2018 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
doaj +1 more source
Are internal governance mechanisms efficient? The case of a developing economy
IIMB Management Review, 2021 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
doaj +1 more source
Frontiers in Psychology, 2019 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
doaj +1 more source
Bottom-Up Corporate Governance [PDF]
Review of Finance, 2012 Abstract This article empirically relates the internal organization of a firm with decision making quality and corporate performance. We call “independent from the CEO” a top executive who joined the firm before the current CEO was appointed.
Landier, Augustin +3 more
openaire +6 more sources