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CGN: Accounting Practice (Topic)最新文献

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Women on Corporate Boards and Corporate Financial and Non-financial Performance: A Systematic Literature Review and Future Research Agenda 公司董事会女性成员与公司财务和非财务绩效:系统文献综述和未来研究议程
CGN: Accounting Practice (Topic) Pub Date : 2020-06-21 DOI: 10.1016/j.irfa.2020.101554
Thi Ngan Hoa Nguyen, C. Ntim, John Kalimilo Malagila
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引用次数: 137
Stakeholder Influence on Earnings Management: Ethical Considerations and Potential Avenues 利益相关者对盈余管理的影响:伦理考虑和潜在途径
CGN: Accounting Practice (Topic) Pub Date : 2016-03-12 DOI: 10.2139/ssrn.2608612
Thomas R. Loy
{"title":"Stakeholder Influence on Earnings Management: Ethical Considerations and Potential Avenues","authors":"Thomas R. Loy","doi":"10.2139/ssrn.2608612","DOIUrl":"https://doi.org/10.2139/ssrn.2608612","url":null,"abstract":"Financial reports are a major bonding agent in (prospective) firm-stakeholder relationships. Therefore, earnings management might induce stakeholders to accept terms of trade which they would have not, knowing the true situation. The issue becomes even more complicated and potentially conflict-laden if some stakeholders would possess the ability to influence firms' earnings management behavior and exploit this at the expense of others. Four generalizable avenues of potential stakeholder influence are presented.","PeriodicalId":136190,"journal":{"name":"CGN: Accounting Practice (Topic)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121202465","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: 2
Corporate Governance Best Practices in Egypt: Lessons Learnt from Raya Holding 埃及公司治理最佳实践:从Raya控股公司吸取的经验教训
CGN: Accounting Practice (Topic) Pub Date : 2016-01-10 DOI: 10.2139/SSRN.2939851
Nermeen Shehata
{"title":"Corporate Governance Best Practices in Egypt: Lessons Learnt from Raya Holding","authors":"Nermeen Shehata","doi":"10.2139/SSRN.2939851","DOIUrl":"https://doi.org/10.2139/SSRN.2939851","url":null,"abstract":"This case discusses how Raya Holding (Raya) has complied with the Egyptian code of corporate governance published in 2011 and the consequential improvement in organisational performance that has taken place over the last decade. The case uses the 2014 annual report and the company’s website to address Raya’s compliance with the code. The central theme of the case is that improvements in corporate governance could be correlated to organisational performance even though this relationship is a very complex one. Enhanced organisational performance might have taken place due to factors other than improvements in corporate governance. Considering the 2011 revolution where Egypt witnessed political unrest, Raya is a good example that is worthy of study since it was able to overcome the political unrest and the challenging environment that Egypt had in 2011 where it scored the fifth rank in the ESG index compared to the tenth rank in 2010. Moreover, Raya’s board attributed their success and good standing after the revolution to their continuous work on corporate governance throughout the previous years.","PeriodicalId":136190,"journal":{"name":"CGN: Accounting Practice (Topic)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130405221","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: 2
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