Corporate governance and business ethics: Evidence from a sample of Algerian corporations

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI:10.22495/cgobrv4i1p2

Noura Yahiaoui, Abdelmadjid Ezzine

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引用次数: 4

Abstract

Corporate governance (CG) builds trust and creates a sustainable stakeholder’s value (Demise, 2005). The CG guidelines, rules, and regulations were introduced to guide corporations towards good governance practices. CG systems are developed to manage business corporations to enhance shareholder wealth and corporate accountability (Othman & Abdul Rahman, 2011). However, at the start of the new millennium, a series of corporate and financial scandals rocked corporations in different countries all over the world (Enron, WorldCom, Parmalat, Vivendi-Universal etc.). These firms were found guilty of accounting fraud, corruption, and governance malpractices; referring directly to flaws and shortfalls in the existing systems and structures of governance; highlighting the possible relationship between the corporations’ failures and the poor governance. These series of corporate scandals and failures seem to be contradicting the main objective of CG systems, making this paradox a major governance issue and giving the impression that there is something lacking in the present CG practices Abstract

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公司治理与商业道德:来自阿尔及利亚公司样本的证据

公司治理(CG)建立信任并创造可持续的利益相关者价值(消亡，2005)。引入了CG指导方针、规则和法规，以指导公司实现良好的治理实践。开发CG系统是为了管理商业公司，以提高股东财富和公司责任(Othman & Abdul Rahman, 2011)。然而，在新千年的开始，一系列的公司和金融丑闻震撼了世界各地不同国家的公司(安然，WorldCom, Parmalat, Vivendi-Universal等)。这些公司被发现存在会计欺诈、腐败和治理不当行为;直接针对现有治理制度和治理结构的缺陷和不足;突出了企业失败与治理不善之间可能存在的关系。这一系列的公司丑闻和失败似乎与企业管理制度的主要目标相矛盾，使这一悖论成为一个主要的治理问题，并给人的印象是，目前的企业管理实践中缺乏一些东西

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Corporate Governance and Organizational Behavior Review

CiteScore

1.20

自引率

0.00%

发文量