scholarly journals Tax factor and corporate governance. Changes in auditing in the international business of corporate groups

2019 ◽  
Author(s):  
Pietro Pavone
Keyword(s):  
Corporate Governance ◽  
International Business ◽  
Corporate Groups ◽  
Governance Changes

How Australia's Dennis Family Corp. Professionalized Its Family Business

2002 ◽  
Vol 15 (1) ◽  
pp. 59-70 ◽  
Author(s):  
Justin Craig ◽  
Ken Moores
Keyword(s):  
Corporate Governance ◽  
Family Member ◽  
Family Business ◽  
Second Generation ◽  
Governance Structures ◽  
Depth Interview ◽  
Generation Family ◽  
Governance Changes

This paper examines a second-generation family business that recently introduced professional corporate governance structures to its organization. The paper includes an outline of the company and an in-depth interview with the second-generation family member who was responsible for the process. Advice to those who are considering corporate governance changes to their family business appears throughout the interview.

scholarly journals A Review of the Agriculture Literature in Malaysian and Indonesian Accounting Journals

2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Hasri Mustafa ◽  
◽  
Retno Martanti Endah Lestari ◽  
Keyword(s):  
Corporate Governance ◽  
Public Sector ◽  
International Business ◽  
T Test ◽  
Financial Accounting ◽  
Managerial Accounting ◽  
Accounting Research ◽  
Professional Attributes ◽  
Agricultural Literature ◽  
Business Journal

This article discusses the scope related to Malaysian and Indonesian accounting research in agricultural literature. This discussion was based on two well-known Malaysian accounting journals and many were referred from 2008 to 2016, recognized as Accounting Overview Malaysia (MAR) and Asian Business and Accounting Journal (AJBA), and three Indonesian accounting journals namely Economic & Financial Studies (SEZ) , Gadjah Mada International Business Journal (GamaIJB) and Indonesian Accounting and Finance Journal (JAKI). In MAR and AJBA, Corporate Governance, Auditing, Financial Accounting Reporting, and Management Accounting are the most widely published topics. In SEZ, Economy, Finance, Public Sector Accounting and Taxation; GamaIJ, Management / Managerial Accounting and Finance; and JAKI, Management / Managerial Accounting, Financial Accounting, and Reporting Audit are the most widely published topics. This article proposes peculiarities, non-company and non-professional attributes as opportunity-researched variable fields for future agricultural studies. This article concludes with a reminder of the direction that leads to Malaysian and Indonesian accounting research, including the ontological difference between agricultural studies and accounting minutes while the latter seeks to fulfill generalizations, company attributes and stereotyped-research-variable professionals. It was concluded there is no difference in the average number of journals published in Malaysia and Indonesia with the t test.

scholarly journals Corporate Governance And A Paradigm Strategy By Multinational Enterprises In Emerging Markets

2021 ◽  
Vol 06 (11) ◽  
Author(s):  
Obianuju Anyachebelu ◽  
Keyword(s):  
Corporate Governance ◽  
Emerging Markets ◽  
International Business ◽  
Multinational Enterprises ◽  
Multinational Enterprise ◽  
Political Influence ◽  
Qualitative Investigation ◽  
Information Asymmetries ◽  
Interest Management ◽  
Skilled Workforce

This qualitative investigation meticulously identified challenges to corporate governance in operations of Multinational Enterprises (MNEs) in diverse situational positions in emerging markets. These challenges are weak macro institutions, strict government interest and influence, over formalized institutional structure, and overbearing political influence and the obvious; information asymmetries. A flexible mixed allegiance paradigm strategy was identified. It provides alignment of diversities and equilibrium based on micro operational efficacies of the multinational enterprise which are experienced and skilled workforce, related to locality of interest, management of loyalty, trust and negotiation hinged on acceptable agreements to member countries. Trust is emphasized as important for international business.

Corporate social responsibility and shareholder support for corporate governance changes

2016 ◽  
Vol 12 (4) ◽  
pp. 687-705 ◽  
Author(s):  
Charles P. Cullinan ◽  
Lois S. Mahoney ◽  
Pamela Roush
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Design Methodology ◽  
Content Type ◽  
Governance Changes ◽  
Governance Practices ◽  
Corporate Social ◽  
The Relationship

Purpose This paper examines whether shareholders consider corporate social responsibility (CSR) performance when voting on corporate governance change proposals submitted by dissident shareholders. These proposals recommend changes to the corporate governance status quo and are made by dissident shareholders who are dissatisfied with the company’s existing governance practices. Design/methodology/approach Using 195 governance change proposals voted on during 2013, the paper examines the relationship between CSR performance (obtained from the MSCI database) and the level of voting support for these proposals. Findings This study finds that shareholder support for corporate governance change proposals submitted by dissident shareholders is positively related to firms’ CSR concerns, especially environmental concerns. Research limitations/implications The findings suggest that shareholders may be concerned with the potentially adverse effects of weak CSR performance, especially poor environmental performance, and may support changes to corporate governance structures when a company’s CSR and environmental performance is weaker. Originality/value As the first research to examine the relationship between CSR and proposed changes to corporate governance, this study provides unique insights into shareholder perceptions of the value of CSR based on shareholders’ support (or lack thereof) for governance changes proposed by dissident shareholders.

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