ERN: Corporate Governance (Emerging Markets Economics) (Topic)最新文献_第3页

State-Owned Enterprises in Bosnia and Herzegovina: Assessing Performance and Oversight 波斯尼亚和黑塞哥维那的国有企业:绩效评估和监督

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2019-09-01 DOI: 10.5089/9781513512181.001

Francisco J. Parodi, Bobana Čegar

引用次数: 5

Capital Structure and the Profitability-Liquidity Trade-off 资本结构与盈利能力-流动性权衡

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2019-04-05 DOI: 10.32479/IJEFI.7758

Osaretin Kayode Omoregie, S. Olofin, Fredrick Ikpesu

引用次数: 9

The Determinants of Islamic Social Reporting Disclosure in Indonesia 印尼伊斯兰社会报告披露的决定因素

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2019-03-18 DOI: 10.35609/afr.2019.4.1(2)

Tri Nofik Indayani, P. Sukmaningrum, A. Hendratmi, S. Rusmita

{"title":"The Determinants of Islamic Social Reporting Disclosure in Indonesia","authors":"Tri Nofik Indayani, P. Sukmaningrum, A. Hendratmi, S. Rusmita","doi":"10.35609/afr.2019.4.1(2)","DOIUrl":"https://doi.org/10.35609/afr.2019.4.1(2)","url":null,"abstract":"Objective - The purpose of this research is to identify the relationship between corporate performance, Good Corporate Governance (GCG), and corporate characteristics on Islamic Social Reporting disclosure in Indonesia.\u0000\u0000Methodology/Technique - A quantitative approach is applied in this research. The sample of this study consists of companies that were consistently listed on the Jakarta Islamic Index (JII) from 2012 to 2017. A purposive sampling method with certain criteria was employed to produce a total of 72 samplings. Partial Least Square (PLS) was also used to analyse the data.\u0000\u0000Findings - The results of this research indicate that corporate performance has a positive and significant effect on ISR disclosure, GCG has a positive and significant effect on ISR disclosure, and corporate characteristics have a negative and insignificant effect on ISR disclosure.\u0000\u0000Novelty - Islamic Social Reporting is the answer and solution to the needs of the interested parties concerned with the company's financial statements. ISR becomes a very important thing for the reputation and performance of Islamic financial institutions. Islamic financial institutions that succeed in revealing their ISR value will be perceived as a reliable entity by the Muslim community in channelling their fund.\u0000\u0000Type of Paper Empirical\u0000\u0000Keywords: Islamic Social Reporting; Corporate Performance; Good Corporate Governance; Corporate Characteristics.\u0000\u0000JEL Classification: M40, M41, M49.\u0000\u0000DOI: 10.35609/afr.2019.4.1(2)","PeriodicalId":117141,"journal":{"name":"ERN: Corporate Governance (Emerging Markets Economics) (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131237900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Nuancing Fortune and Misfortune 辨别幸运与不幸

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2018-09-07 DOI: 10.2139/ssrn.3245835

Naseer Ahmad Bhat

引用次数: 0

A Cross-Country Investigation of Corporate Governance and Corporate Sustainability Disclosure: A Signaling Theory Perspective 公司治理与公司可持续性信息披露的跨国研究:信号理论视角

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2018-07-25 DOI: 10.3390/SU10082611

S. Bae, Md Abdul Kaium Masud, Jong Dae Kim

{"title":"A Cross-Country Investigation of Corporate Governance and Corporate Sustainability Disclosure: A Signaling Theory Perspective","authors":"S. Bae, Md Abdul Kaium Masud, Jong Dae Kim","doi":"10.3390/SU10082611","DOIUrl":"https://doi.org/10.3390/SU10082611","url":null,"abstract":"There is a dearth of research on corporate governance and total sustainability disclosure (economic, environmental, and social) in developing, particularly South Asian, countries. This is unique cross-country research on South Asian countries’ corporate governance elements and total sustainability disclosure practices. The study considers a set of insightful theories, namely, the signaling and agency theories of understanding the motives and drivers of sustainability reporting. Based on data from the Global Reporting Initiative database, the study analyzes Bangladesh, India, and Pakistan. We have collected annual report and sustainability reports from the GRI database for the period between 2009 and 2016. Based on the signaling and agency theories, the study investigates how board and shareholding structures convey signals to the market and different stakeholders. Our empirical results find that total sustainability disclosure has a positive and significant relationship with foreign shareholding, institutional shareholding, board independence, and board size. On the other hand, we document that director shareholding is negatively but significantly associated with total sustainability disclosure. Therefore, we conclude that corporate governance elements have very strong influential power to send positive signals to the market that lead to reduced information asymmetry and ensuring honest signals from different stakeholders.","PeriodicalId":117141,"journal":{"name":"ERN: Corporate Governance (Emerging Markets Economics) (Topic)","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116985924","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 181

Corporate Social Responsibility and Assurance Disclosure Practice: An Investigation of the Top 100 Companies in Bangladesh 企业社会责任与保证披露实践:对孟加拉国百强企业的调查

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2018-07-03 DOI: 10.2139/ssrn.3322058

Nawreen Subhan, A. Hassan, Mary Fletcher

{"title":"Corporate Social Responsibility and Assurance Disclosure Practice: An Investigation of the Top 100 Companies in Bangladesh","authors":"Nawreen Subhan, A. Hassan, Mary Fletcher","doi":"10.2139/ssrn.3322058","DOIUrl":"https://doi.org/10.2139/ssrn.3322058","url":null,"abstract":"This study investigates the link between assurances practices of corporate social responsibility (CSR) reports using the top 100 Bangladeshi companies in the year 2015 based on the global reporting initiatives (GRIs). The main objective is to find out to what extent companies in Bangladesh assure their CSR activities. To achieve the research objectives, three research questions are developed to examine the interrelationships between assurance and CSR disclosure, industry sector, and reporting format. We find that, in general, Bangladeshi companies tend to assure their disclosure in the areas of economic performance, labour and society. We find that non-carbon Bangladeshi companies tend to get their CSR disclosure assured. We also find that Bangladeshi companies which adopt assurance tend to disclose more CSR activities on their annual report. Our results, in general, support proactive legitimacy theory as they provide evidence that Bangladeshi companies proactively disclose CSR information in certain areas and seek assurance to enhance stakeholders' confidence and credibility of social and environmental reporting.","PeriodicalId":117141,"journal":{"name":"ERN: Corporate Governance (Emerging Markets Economics) (Topic)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133283516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

The Relationship between Firm Market Power and Audit Fee Decisions 企业市场支配力与审计费用决策的关系

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2018-06-19 DOI: 10.16980/JITC.14.3.201806.89

Ilhang Shin

{"title":"The Relationship between Firm Market Power and Audit Fee Decisions","authors":"Ilhang Shin","doi":"10.16980/JITC.14.3.201806.89","DOIUrl":"https://doi.org/10.16980/JITC.14.3.201806.89","url":null,"abstract":"This study analyzed the relationship between firm market power and audit fee decision. Specifically, the impact of the market power measured by market share on audit fee was determined, and also the impact of the company’s governance structure on the relationship between market power and audit fee was analyzed. This paper finds that firm market power is positively related to audit fee. This result is pronounced for firms with good corporate governance. Specifically, results are summarized as follows. First, there is a positive relationship between market power and audit fee. Second, the largest shareholder mitigates the positive relationship between market power and audit fee. Third, foreign investors strengthen the positive relationship between market power and audit fee. The contributions of the study are as follows. First, this study systematically examined the relationship between market power and audit fee that were rarely highlighted in the preceding studies. Second, this study provides a systematic and expanded view of the impact of corporate governance on audit quality. Third, this study offers the stakeholders in the capital market with insights from implications that express the necessity of utilizing the company’s competitive status and information in order to evaluate the reliability of the company’s financial statements.","PeriodicalId":117141,"journal":{"name":"ERN: Corporate Governance (Emerging Markets Economics) (Topic)","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125202919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Impact of Working Capital Management on Shareholders Wealth and Profitability: Evidence from Colombo Stock Exchange 营运资金管理对股东财富和盈利能力的影响:来自科伦坡证券交易所的证据

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2018-05-14 DOI: 10.2139/ssrn.3178018

W. Perera, Pradeep Priyashantha

{"title":"The Impact of Working Capital Management on Shareholders Wealth and Profitability: Evidence from Colombo Stock Exchange","authors":"W. Perera, Pradeep Priyashantha","doi":"10.2139/ssrn.3178018","DOIUrl":"https://doi.org/10.2139/ssrn.3178018","url":null,"abstract":"The Working Capital Management (WCM) has an important role in the firm’s success or failure because it directly effects the overall business health of the firm. This study examined the impact of WCM on profitability and shareholders wealth using the 50 companies listed in different sectors on the Colombo Stock Exchange (CSE) from period 2010 to 2015. This sample represents 47% of the selected sectors of CSE. The profitability of the company is measured using gross operating profit (GOP) and shareholders wealth measured by Tobin’s Q (TQ) ratio. The WCM is measured using five independent variables namely stock holding period (SHP), debtors’ collection period (DCP), creditors’ settlement period (CSP), cash conversion circle (CCC) and current assets ratio (CAR). Further, three additional variables such as firm size (SIZE), leverage (LEV) and earnings yield (EY) are employed as controlling variables to capture the impact of other performance of the companies. The data were analyzed using ordinary least square (OLS) and panel data regression models. These regression models reveal that there is a significant negative relationship between CCC and dependent variables (GOP & TQ). Further, this relationship has been confirmed by the major components of CCC Such as SHP, DCP. Firm size also positively and significantly effects on the firm GOP while negatively effects on the TQ. Further, they revealed that there is a significant positive relationship between LEV and TQ. The study finds that the shareholders' wealth and profitability can be increased through the efficiency of WCM.","PeriodicalId":117141,"journal":{"name":"ERN: Corporate Governance (Emerging Markets Economics) (Topic)","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117243456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Summarizing Articles About Corporate Governance Practice in Listed Companies in Bahrain 巴林上市公司公司治理实践相关文章综述

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2018-05-06 DOI: 10.2139/ssrn.3215373

Fatima Haji

引用次数: 0

Role of HR Disclosure Practices with Special Reference to Indian Banking Sector 人力资源披露实践的作用，特别参考印度银行业

ERN: Corporate Governance (Emerging Markets Economics) (Topic) Pub Date : 2018-02-27 DOI: 10.2139/ssrn.3131198

Dr. Shaifali Garg

{"title":"Role of HR Disclosure Practices with Special Reference to Indian Banking Sector","authors":"Dr. Shaifali Garg","doi":"10.2139/ssrn.3131198","DOIUrl":"https://doi.org/10.2139/ssrn.3131198","url":null,"abstract":"This paper tries to explore the role of HR Disclosure and their related issues. According to Mercer “HR Governance system is the demonstration of ethical Disclosure practices of performance monitoring, effective counsels, accountability, operating principles and core management activities.” This paper aims to throw light on the roles of H.R Practitioners in minimizing ethical breaches that have demolished the public interest. This study is an attempt to understand the actions and risk of the HR functions in today’s and future scenario. This paper provides a conceptual framework for the various HR issues and attempts to provide concrete solutions to them. The paper employs secondary data as its data source where detailed review of studies are used to investigate and expose the contemporary trends in relation to employees perception which effects their performance. Secondly focusing on right-sizing that has been a growing trend in Indian organization, the Human Resource now faces the task of identifying and retaining the key employees of an organization and hiring for those that do not suit its future requirements. All work are executed by the HR in private banking service sector and it has been “people oriented.” We can run the Human Resource by proper planning like recruiting the right person and providing the retaining and developing.","PeriodicalId":117141,"journal":{"name":"ERN: Corporate Governance (Emerging Markets Economics) (Topic)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134209859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0