دانلود و نمایش مقالات مرتبط با Corporate governance::صفحه 1
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نتیجه جستجو - Corporate governance

تعداد مقالات یافته شده: 101
ردیف عنوان نوع
1 Chapter 12 - Management
فصل 12 - مدیریت-2021
Following the technological advances made in recent decades the global economy is facing a number of changes, many of them bringing opportunities, but many also bringing challenges that need to be understood and addressed. Management, one of the key factors of the business environment of enterprises and institutions, relates, among other things, to human relationships and technical solutions. Changes that follow technological advances are nothing new; they have been a feature of the ascent of humans from the earliest times. It is an important matter for stakeholders, including politicians, public institutions, and the various sectors of the economy, to understand them and adopt appropriate policies and strategies. Questions need to be asked, such as how well the education system is prepared to address these changes, whether the labour market is ready for a revolution in automation and technology, and how a society can either maintain or attain a competitive advantage, especially when the advances are as rapid as they are. In this context it is useful to study the prevailing corporate forms of enterprises in the various sectors and their ownership, for instance whether a sector is characterised by listed companies or family firms, or other corporate forms, as corporate form will influence corporate governance, and corporate governance will determine the interaction of an enterprise with society and, importantly, it will influence the position of women in a sector.
مقاله انگلیسی
2 The role of directors with related supply chain industry experience in corporate acquisition decisions
نقش مدیران دارای تجربه صنعت مرتبط با زنجیره تامین در تصمیمات خرید شرکت ها-2021
We examine the extent to which directors with supply chain experience (DSCs) on corporate boards create informational advantages that improve strategies and outcomes related to mergers and acquisitions (M&A). Our results suggest that DSCs play a dual role by motivating value- enhancing acquisitions while simultaneously deterring value-destroying ones. The nature and extent of these effects depend on such factors as the size of the acquiring firm and the level of uncertainty in its operating environment. Furthermore, we find that DSCs are positively associated with abnormal announcement returns. Acquirers with at least one DSC outperform their counterparts without DSCs by 3.1% during a three-day window around the announcement. Our results hold after we address endogeneity concerns using multiple methods. Finally, we show that acquirer board representation by DSCs is positively related to post-merger operating performance and negatively related to the premium paid for the target.
Keywords: Directors with supply chain experience | Board composition | Mergers and acquisitions | Corporate governance | Acquisition announcement returns
مقاله انگلیسی
3 شاخص های نقش حسابرسان داخلی و حمایت آنان از حاکمیت خوب
سال انتشار: 2020 - تعداد صفحات فایل pdf انگلیسی: 15 - تعداد صفحات فایل doc فارسی: 22
هدف این پژوهش مطرح کردن شاخص هایی است که پیاده سازی مدل جدید برای حسابرسان داخلی در سازمان های دولتی و حمایت آنان از حاکمیت مطلوب عمومی را ارزیابی می کند. از طریق نظرسنجی، پرسشنامه و مصاحبه با منابع اطلاعاتی اصلی، داده های گردآوری شد. پاسخ دهندگان حسابرسان داخلی سازمان های دولتی مختلف بودند. داده ها با استفاده از روش تحليل كمي و كيفي تحليل شدند. حسابرسان داخلی در صورت حمایت شدن در قالب تعهد رهبری، می توانند به نقش های خود در مدل جدید عمل کنند. در حال حاضر، نقش غالب حسابرسان داخلی دولت به عنوان مراقب و ناظر است. هرچند که هنوز بهینه نیستند، اما نقش های مشاور و تسهیلگر نیز در حال اجرایی شدن هستند. متغیر کنترل بیشترین حمایت از حاکمیت مطلوب عمومی را دارد، در حالی که متغیر دانش حسابرسی کمترین حمایت را دارد. لازم است که دولت بر روی افزایش کمیت و قابلیت و توانایی حسابرسان داخلی از طریق آموزش، کمک رسانی و راهنمایی های فنی متمرکز شود.
موضوعات: کسب و کار | مدیریت و حسابداری | حسابداری | حاکمیت شرکتی
کلمات کلیدی: کنترل سخت | کنترل نرم | ناظر | مشاوران | تسهیلگران
مقاله ترجمه شده
4 Board of director attributes and CSR engagement in emerging economy firms: Evidence from across Asia
ویژگی های هیئت مدیره و مشارکت CSR در بنگاه های اقتصادی در حال ظهور: شواهدی از سراسر آسیا-2020
This study investigates the relationship between the board of director attributes and corporate social responsibility (CSR) engagement across a sample of Asian emerging economy firms. We find a statistically positive relationship between CSR engagement and several directors’ attributes including their political influence, international experience, business expertise, other director- ships held and independence from management. These empirical results indicate that while corporate governance recommendations designed for developed economy firms are relevant for emerging economy firms, additional director attributes are also important in encouraging CSR engagement in emerging economy firms given the divergent institutional and resource de- pendency issues they face.
Keywords: Corporate social responsibility | Board of director attributes | Corporate governance | Emerging economy firms
مقاله انگلیسی
5 Staggered boards, unequal voting rights, poison pills and innovation intensity: New evidence from the Asian markets
تابلوی مبهوت ، حق رای نابرابر ، قرص های سمی و شدت نوآوری: شواهد جدیدی از بازارهای آسیایی-2020
This study examines the impact of staggered boards, poison pills and unequal voting rights on corporate innovation intensity using a sample of listed firms in six Asian countries from 2010 to 2017. We analyze the differential effects of antitakeover provisions using the high order fixed effects panel data model that controls for firm fixed effects, industry-year fixed effects and country-year fixed effects. The propensity score matching is used to deal with possible endogeneity issues. This paper provides evidence that staggered boards impede R&D investments. In contrast we show that unequal voting rights and poison pill provisions have no significant effect on long term R&D investments. We also find that a combination of a staggered board and a poison pill provision discourages innovation investments. This study uncovers an economic mechanism on the differential effects of antitakeover provisions on R&D responsiveness to firm investment sets. Staggered boards decrease the sensitivity of R&D to the investment opportunity set, resulting to higher innovative inefficiency. The managerial moral hazard effect of staggered boards disproportionately contributes to low firm performance in innovative firms. This study provides evidence on the source of the efficiency loss from staggered boards by pointing to its governance role in promoting more inefficient allocation of R&D capital.
Keywords: Asia | Antitakeover provisions | Corporate governance | Innovation intensity | Staggered board | Unequal voting rights
مقاله انگلیسی
6 رابطه بین قدرت مدیریتی و حقوق مدیرعامل
سال انتشار: 2020 - تعداد صفحات فایل pdf انگلیسی: 22 - تعداد صفحات فایل doc فارسی: 38
ما بررسی می کنیم که هیئت مدیره های دوستانه (موافق، صمیمی، همگام) چطور ساختار قراردادهای بهینه پاداش را به نفع مدیرعامل های قدرتمند تنظیم می کنند. مطالعه ما نتایج غیرمنتظره ای به همراه دارد. اولاً، مدیران قدرتمند حقوق بالاتری دریافت می کنند و قراردادی با حساسیت بالاتر پرداخت بر اساس عملکرد (PPS) دارند اگر عملکرد شرکت پایین باشد، و بالعکس. بعلاوه، ما شرایطی را مشخص می کنیم که حقوق یا پرداختی مورد انتظار و PPS مورد انتظار هر دو در صورت وجود هیئت مدیره دوستانه، افزایش می یابند. دوماً، ما نشان می دهیم که هیئت مدیره های دوستانه، حقوق بالاتر، سهام بیشتر، اما گزینه های مالی کمتری در اختیار مدیرعامل ها قرار می دهند. سوماً، هیئت مدیره های دوستانه ای که قراردادهایی با PPS بالاتر تنظیم می کنند استفاده بیشتری از ارزیابی عملکرد نسبی (RPE) دارند. در کل، نتایج ما نشان می دهند که شاخص های بیشتر مورد استفاده در روشهای ضعیف (یا درست) تعیین پاداش، باید با دقت زیادی تفسیر شوند. ما با تعمیم مدل اولیه مان به دو مدل توسعه یافته، نشان می دهیم که مدیران قدرتمند، سرمایه گذاری نقدی کمی دارند اما مشوق کمی نیز برای مدیریت درآمدها دارند.
واژگان کلیدی: پاداش مدیرعامل | قرارداد بهینه | نظریه قدرت مدیریتی | حکمرانی شرکتی
مقاله ترجمه شده
7 Improving high-tech enterprise innovation in big data environment: A combinative view of internal and external governance
بهبود نوآوری شرکتهای پیشرفته در محیط داده های بزرگ: نمای ترکیبی از حاکمیت داخلی و خارجی-2020
The emergence of big data brings both opportunities and challenges to high-tech enterprises. How to keep competitive advantages and improve innovation performance is important for enterprises in big data environment. Except from organizational learning ability and the use of advanced technology, the corporate governance also plays an important role in the process of enterprise’s innovation practice. This article creatively combines with the insights of internal and external governance, and explores how the managerial power and network centrality affects enterprise’s innovation performance in big data environment. Considering about the differences among distinct regional big data environment (strong/weak), this paper also takes classification research on it. The research findings show that managerial power has a significant positive impact on innovation performance, managerial power could enhance enterprise’s centrality in network, and the enterprise which located in network central position has more advantages in obtaining resources and significantly improves firm’s innovation performance. Network centrality plays a mediating role on managerial power and innovation performance. Further research finds that the positive effects of managerial power and network centrality are more significantly in the strong big data environment. These findings enrich the research of high-tech enterprise innovation from a combinative governance view, and contribute to the literatures on enterprise innovation in big data environment
Keywords: Big data environment | High-tech enterprises | Innovation performance | Managerial power | Network centrality
مقاله انگلیسی
8 Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how?
بلاکچین ، تجارت و چهارمین انقلاب صنعتی: از کجا ، به کجا ، چرا و چگونه؟-2020
Blockchain is one the most remarkable technological innovations of the 21st century. The most notable application of blockchain is in the development and operation of cryptocurrencies (e.g. bitcoin, ethereum, among others). Besides the financial services industry, blockchain is also considered in other sectors such as interna- tional trade, taxation, supply chain management, business operations and governance. However, blockchain has not been examined comprehensively in all areas of relevant literature. This article conducts a survey of the literature to gain an understanding of the opportunities and issues presented by blockchain in various business functions. The article begins by providing a discussion regarding how the blockchain technology operates. The paper takes a broad focus in its analysis of the prospects of blockchain for various business functions, including banking and the capital markets, corporate governance, international trade, and taxation. The paper demonstrates how organisations and regulators can leverage blockchain to upscale business operations, enhance efficiency and reduce operational costs. The key drawbacks of blockchain that stakeholders need to bear in mind before adopting the technology are also highlighted. The article also reflects on how organisations can tap into blockchain to reap the full potential of the fourth industrial revolution.
Keywords: Blockchain | Business functions | Fourth industrial revolution | Technological innovations | Fintech
مقاله انگلیسی
9 Creditors holdup, releveraging and the setting of private appropriation in a control contract between shareholders
توقیف طلبکاران، جذب مجدد و تنظیم تخصیص خصوصی در یک قرارداد کنترلی بین سهامداران-2020
Debt is analyzed in relation to the conflict between three parties, a controlling shareholder, outside investors and creditors. We follow Jensen and Meckling’s (1976) and Myers’ (1977) intuitions that leverage may result in excess value appropriation by creditors while at the same time acting to discipline private benefits appropriation. Creditors’ holdup refers to the appropriation by the incumbent debtholders of a large part of the additional value created by an incentivized controlling shareholder. This paper introduces a negotiation framework between controlling and outside shareholders in which releveraging and private benefits are decided while the process of value creation initiates a transfer of value to the creditors. The admissible contracts of control involve a minimum jump in leverage. This result gives a theoretical foundation for the leveraged recap decisions observed in the market and one-off variations of the capital structure.
Keywords: Creditors’ holdup | Private benefits | Controlling shareholder | Debt leverage | Releveraging | Corporate governance
مقاله انگلیسی
10 Developing a strategy map for forensic accounting with fraud risk management: An integrated balanced scorecard-based decision model
تهیه نقشه استراتژی برای حسابداری پزشکی قانونی با مدیریت ریسک کلاهبرداری: مدل تصمیم گیری مبتنی بر کارت امتیازی متوازن-2020
Corporate fraud risk management strategy has increasingly become a sustainable business development goal. Recent reforms in forensic accounting technology for corporate fraud risk management globally have opened up new avenues for corporate governance and internal control mechanism implementation. This study thus presents an integrated methodology for forensic accounting implementation to improve the identification of the strategy map relationship between the Balanced Scorecard (BSC)-based perspective and criteria, by combining multiple- criteria decision making (MCDM) with the Decision Making Trial and Evaluation Laboratory (DEMATEL) and the Analytic Network Process (ANP) techniques. The results have implications for corporate decision-makers to effectively fulfil corporate governance quality assurance and anti-fraud through a forensic accounting strategy map illustration. From the evaluation and planning perspective, the in-depth analysis of strategy map is useful to obtain an interrelationship that takes as its starting point the practice professions of the decision maker to improve existing strategy alternatives and focus on the valuable strategy paths. In the evaluation planning application, a strategy map of forensic accounting presents the knowledge regarding key indicators’ priorities to achieve satisfactory strategy planning and to practice forensic accounting development linked to fraud risk management in Taiwan.
Keywords: Strategy map | Balanced Scorecard (BSC) | Multiple Criteria Decision Making (MCDM) | Forensic accounting | Fraud risk management
مقاله انگلیسی
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