scholarly journals Corporate Governance Codes and Their Role in Improving Corporate Governance Practice

2017 ◽  
Author(s):  
Mojca Duh
Keyword(s):  
Corporate Governance ◽  
Corporate Governance Codes ◽  
Governance Practice ◽  
Corporate Governance Practice

scholarly journals The effect of governance system and degree of convergence to IFRs on the quality of financial reporting: Evidence from Asia

2015 ◽  
Vol 12 (4) ◽  
pp. 409-423
Author(s):  
Ratna Wardhani ◽  
Sidharta Utama ◽  
Hilda Rossieta
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Reporting Quality ◽  
International Standards ◽  
Financial Reporting Quality ◽  
Governance System ◽  
Governance Practice ◽  
Corporate Governance Practice ◽  
Degree Of Convergence

This research investigates the effect of governance system and degree of convergence to IFRS on financial reporting quality. With sample of Asian countries, this study concludes that country level and firm level governance systems, both at, and the degree of convergence have positive influence on financial reporting quality.The effect of degree of convergence of local GAAP to IFRS and corporate governance practice to financial reporting quality will be stronger for companies in countries with weak investor protection. Also, we find that in company with weak corporate governance practice, the adoption of international standards will increase the quality of financial reporting.The results indicate that the adoption of international accounting standard become more important in the countries and companies with weak governance system.

ANALYSIS OF THE CORPORATE GOVERNANCE PRACTICE OF THE ROSCOSMOS GROUP OF COMPANIES USING THE EULER DIAGRAM

2021 ◽  
Vol 3 (6) ◽  
pp. 248-253
Author(s):  
Vladimir Vladimirovich Filatov ◽  
Denis Stanislavovich Gorin ◽  
Elena Viktorovna Lomakina ◽  
Ravshanbek Ilhombekovich Dodhoev
Keyword(s):  
Corporate Governance ◽  
Euler Diagram ◽  
Governance Practice ◽  
Corporate Governance Practice

Business students’ perceptions of corporate governance best practices

2016 ◽  
Vol 16 (2) ◽  
pp. 361-376 ◽  
Author(s):  
Kathryn M. Zuckweiler ◽  
Kirsten M. Rosacker ◽  
Suzanne K. Hayes
Keyword(s):  
Corporate Governance ◽  
Best Practices ◽  
College Graduates ◽  
Business Students ◽  
School Curriculum ◽  
Strategic Human Resource Management ◽  
Content Type ◽  
Governance Practice ◽  
Corporate Governance Practice

Purpose This paper aims to develop a better understanding of business students' perceptions of the relative importance of corporate governance best practices within the context of major area of study and compare student rankings of corporate governance best practices to those of working professionals. Design/methodology/approach Using a previously published survey, data were collected from business students at two Midwestern US universities and analyzed using factor analysis. Findings This research demonstrated that students rank strategic human resource management as the most important corporate governance practice, matching the perceptions of professionals. Accounting majors report significantly greater understanding of corporate governance, the importance of corporate governance to business and the role of understanding corporate governance in their careers as compared to management majors. Research limitations/implications This study is limited by the inclusion of business students at only two US universities. Further studies should be conducted to better understand the similarities and differences between students and professionals and accounting and management majors in their perceptions of corporate governance best practices. Practical implications Managers can use these findings to enhance the training recent college graduates receive on corporate governance topics. Business schools can use these findings to evaluate ways to embed corporate governance throughout the curriculum. Originality/Value This research highlights gaps in current business school curriculum coverage of corporate governance best practices. It compares and contrasts students' and professionals' perceptions of best practices and offers suggestions for managers and educators.

scholarly journals Is good corporate governance practice the panacea for small-to-medium businesses operating in the South African retail sector?

2015 ◽  
Vol 12 (2) ◽  
pp. 579-589 ◽  
Author(s):  
Athenia Bongani Sibindi ◽  
Augustine Oghenetejiri Aren
Keyword(s):  
South Africa ◽  
Corporate Governance ◽  
Cash Flow ◽  
Retail Sector ◽  
Flow Management ◽  
Cash Flow Management ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
Governance Practice ◽  
Corporate Governance Practice

The small, micro and medium business enterprises (SMMEs) sector is universally acclaimed for fostering economic growth in many economies. The health of this sector is largely premised on the observance of good corporate governance tenets. The purpose of this paper is to determine whether good corporate governance practice has been firmly embedded in the small-to-medium enterprise (SMMEs) sector in South Africa. In this study we interrogate the influence of good internal control systems, with a special focus on cash flow management practices on the survival or growth of the SMMEs. This paper utilised qualitative research methods and employed the survey technique amongst the SMMES operating in the retail sector of Pretoria in South Africa. We find evidence that good corporate governance practices enhance cash flow management processes. This is extremely important to the survival of a business, particularly small businesses, and poor corporate governance practices lead to weak cash flow management systems, which can thus lead to small business failure. We also proffer policy advice as to the remedial actions needed to safeguard this sector

scholarly journals Pengaruh E-Banking dan Good Corporate Governance terhadap Kinerja Perbankan di Indonesia

2019 ◽  
Vol 1 (1) ◽  
pp. 21-30
Author(s):  
Wisnu Handoyo Murti
Keyword(s):  
Corporate Governance ◽  
Digital Technology ◽  
Stock Exchange ◽  
Panel Regression ◽  
Digital Era ◽  
Good Corporate Governance ◽  
Governance Practice ◽  
Planning Strategies ◽  
Corporate Governance Practice ◽  
Positive Effect

This study aims to examine the effect of e-banking and the implication of good corpoarte governance on banks performance. The rapid movement of digital technology in dealing with transaction provides both challange and opportunities. Banks, should understand the digital trend to survive in digital era, while the good corporate governance practice will impact banks performance through planning strategies and decision making. This paper use panel regression to analyze the data, and banks that listed in Indonesia Stock Exchange is used as sample. The result indicates that e-banking, board size, and institutional ownership do not statistically significant in influencing banks performance. While ownership concentration and independent commissioner has positive effect on banks performance.

scholarly journals In search of effective corporate governance. An explorative research within the context of semi-public housing management in the Netherlands

2016 ◽  
Vol 14 (1) ◽  
pp. 105-116
Author(s):  
C.F. van Dreven ◽  
H.M. Koolma
Keyword(s):  
Corporate Governance ◽  
Public Housing ◽  
Historical Analysis ◽  
Housing Management ◽  
Public Managers ◽  
Governance Practice ◽  
Corporate Governance Practice ◽  
Principal Agency Theory ◽  
Set Up ◽  
Consistent Support

In this paper we elaborate, supported by literature on trust, a framework for corporate governance that might overcome lacunas in the classical frameworks of the principal agency theory and the stewardship theory. A historical analysis of the development of corporate governance in the context of the Dutch semi-public housing management shows that a mixture of principal agency and stewardship approach of semi-public managers proves to be contradictory and toxic. A discourse analysis and factor analysis report on the search of actors for a more effective corporate governance. The findings are only indicative, due to the explorative stage of the research. The indication is that third framework gets more positive and consistent support in the corporate governance practice. A longitudinal set up and extension of samples and contexts is recommended.

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