Corporate Governance and Organizational Behavior Review最新文献_第3页

Editorial: Corporate governance dynamics and financial stability in a world of crisis 社论:危机世界中的公司治理动态与金融稳定

Corporate Governance and Organizational Behavior Review Pub Date : 2022-01-20 DOI: 10.22495/cgobrv5i2sieditorial

Hassan M. Hafez

引用次数: 0

Financial performance of commercial banks in the emerging markets 新兴市场商业银行的财务业绩

Corporate Governance and Organizational Behavior Review Pub Date : 2022-01-14 DOI: 10.22495/cgobrv5i2sip12

W. Mamo, Habtamu Legese Feyisa, Mekonnen Kumlachew Yitayaw

{"title":"Financial performance of commercial banks in the emerging markets","authors":"W. Mamo, Habtamu Legese Feyisa, Mekonnen Kumlachew Yitayaw","doi":"10.22495/cgobrv5i2sip12","DOIUrl":"https://doi.org/10.22495/cgobrv5i2sip12","url":null,"abstract":"In the economic growth of a country, the banking sector plays a significant role (Alam, Rabbani, Tausif, & Abey, 2021). The overall objective of the study is to investigate the financial performance of commercial banks in emerging markets. The study tried to see the impact of governance, exchange rate volatility, trade openness, and internet access on the financial performance of commercial banks in Ethiopia during the years from 2014 to 2019. The study employed a random-effects model using balanced panel data. The result indicated that composite governance index, trade openness, and internet access have a positive and statistically significant effect on the financial performance of commercial banks as measured by their return on assets. However, the exchange rate volatility has a negative and statistically significant effect on the financial performance of commercial banks. On the other hand, the result of bank-specific variables considered in the study such as profit margin, asset utilization, net interest margin, overhead efficiency, and numbers of branches have a positive and statistically significant effect on the financial performance of commercial banks. Contrarily, the equity multiplier ratio has a negative and significant effect on the financial performance of commercial banks","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125880208","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: 5

New normal of happiness – Reflection, capacity re-building with technology and home-based skills 幸福的新常态-反思，能力重建与技术和家庭为基础的技能

Corporate Governance and Organizational Behavior Review Pub Date : 2020-09-30 DOI: 10.22495/cgobrv4i2p3

S. Yeung

引用次数: 1

Corporate governance and company performance: Exploring the challenging issues 公司治理与公司绩效:探索具有挑战性的问题

Corporate Governance and Organizational Behavior Review Pub Date : 2018-12-12 DOI: 10.22495/CGOBR_V2_I2_P3

A. Kostyuk, Victor Barros

{"title":"Corporate governance and company performance: Exploring the challenging issues","authors":"A. Kostyuk, Victor Barros","doi":"10.22495/CGOBR_V2_I2_P3","DOIUrl":"https://doi.org/10.22495/CGOBR_V2_I2_P3","url":null,"abstract":"The challenging issues in corporate governance and company performance were explored in the international conference that took place in Lisbon on October 26th, 2017, entitled “Corporate governance and company performance: Exploring the challenging issues” (the joint organization was composed by ISEG Lisbon, publishing house “Virtus Interpress”, ADVANCE/CSG Research Center and Virtus Global Center for Corporate Governance). The main purpose of the conference was to provide the platform at international level for academics to analyse recent trends and upcoming challenges in corporate governance and company performance, major challenges and new horizons in further research. Keynote speakers addressed valuable suggestions and examples of how researchers focused on the board of directors can learn from research approaches of behavioural scientists regarding individual and group behaviour. Scholars participated in the conference concluded that insights from various disciplines should be combined for performing more precise and accurate research on corporate boards. Moreover, scholars identified main challenges currently facing the boards, namely the exponential rise in the number of risks and the difficulties of developing relevant strategies. A relevant discussion was raised concerning as to whether discretionary accruals fit methodological needs of researchers focused on corporate governance and on the financial information disclosed. In the line with recent practices in corporate governance in Europe, scholars suggested that female directors were associated with fewer income-increasing discretionary accruals.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128916936","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: 27

NO BUYBACKS GUIDANCE IN CORPORATE GOVERNANCE PRINCIPLES 公司治理原则中没有回购指导

Corporate Governance and Organizational Behavior Review Pub Date : 2017-12-14 DOI: 10.22495/CGOBR_V1_I1_P1

H. Grove, M. Clouse

引用次数: 0

The Deterrence Theory: A Case for Enhanced Enforcement of Directors' Duties 威慑理论:加强董事职责执行的一个案例

Corporate Governance and Organizational Behavior Review Pub Date : 2017-12-14 DOI: 10.22495/CGOBR_V1_I1_P3

Oludara Akanmidu

{"title":"The Deterrence Theory: A Case for Enhanced Enforcement of Directors' Duties","authors":"Oludara Akanmidu","doi":"10.22495/CGOBR_V1_I1_P3","DOIUrl":"https://doi.org/10.22495/CGOBR_V1_I1_P3","url":null,"abstract":"How to cite this paper: Akanmidu, O. (2017). The deterrence theory: a case for enhanced enforcement of directors’ duties. Corporate Governance and Organizational Behavior Review, 1(1), 25-31. http://doi.org/10.22495/cgobr_v1_i1_p3 Copyright © 2017 Virtus Interpress. All rights reserved The Creative Commons AttributionNonCommercial 4.0 International License (CC BY-NC 4.0) will be activated starting from December, 2018 followed by transfer of the copyright to the Author ISSN Online: 2521-1889 ISSN Print: 2521-1870 Received: 26.07.2017 Accepted: 19.09.2017 JEL Classification: G3, K42, K2 DOI: 10.22495/cgobr_v1_i1_p3 This article is concerned with providing a justification for effective enforcement of directors’ duties. It aims to consider whether enforcement of directors’ duties is necessary. It argues that enforcement of directors’ duties is crucial to effective corporate governance. Drawing on the deterrence theory, it argues that there is a clear link between increased enforcement and increased compliance. Enhanced enforcement of directors’ duties is essential for securing compliance; countries therefore ought to put in significant effort to develop effective enforcement mechanisms.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131181230","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

BOARDS OF DIRECTORS AND FIRMS’ ENVIRONMENTAL PROACTIVITY 董事会和公司的环境主动性

Corporate Governance and Organizational Behavior Review Pub Date : 2017-12-14 DOI: 10.22495/CGOBR_V1_I1_P6

F. Calza, G. Profumo, Ilaria Tutore

{"title":"BOARDS OF DIRECTORS AND FIRMS’ ENVIRONMENTAL PROACTIVITY","authors":"F. Calza, G. Profumo, Ilaria Tutore","doi":"10.22495/CGOBR_V1_I1_P6","DOIUrl":"https://doi.org/10.22495/CGOBR_V1_I1_P6","url":null,"abstract":"How to cite this paper: Calza, F., Profumo, G., & Tutore, I. (2017). Boards of directors and firms’ environmental proactivity. Corporate Governance and Organizational Behavior Review, 1(1), 52-64. http://doi.org/10.22495/cgobr_v1_i1_p6 Copyright © 2017 The Authors This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). http://creativecommons.org/licenses/b y-nc/4.0/ ISSN Online: 2521-1889 ISSN Print: 2521-1870 Received: 02.11.2017 Accepted: 12.12.2017 JEL Classification: G34, M14, Q56 DOI: 10.22495/cgobr_v1_i1_p6 The present paper advances knowledge on the antecedents of firms’ environmental proactivity, assessing the explanatory power of corporate governance issues. In particular, our aim is to explore the relationship between board structure and firms’ proactive environmental strategies, within the agency theory and resource dependence theory frameworks, in order to outline if particular types of board members could represent a stimulating driver for firms’ environmental proactivity. The theoretical analysis is completed by an empirical investigation, performed by two linear regression models, on a sample of European firms, belonging to different polluting industries that were included in the Carbon Disclosure Project questionnaire 2014. The industry choice is related to the increasing pressure for better environmental performance that polluting industries are nowadays experiencing because of stakeholders and legislation requests. The results show that board structure and composition matters in firms’ environmental proactivity and have implications for managers, shareholders, and regulators who are interested in influencing firms’ environmental proactivity.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130494907","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: 17

THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FIRM PERFORMANCE 智力资本与企业绩效的关系

Corporate Governance and Organizational Behavior Review Pub Date : 2017-12-14 DOI: 10.22495/CGOBR_V1_I1_P4

Amina Buallay

引用次数: 24

Impact of internal control on the performance of non-financial listed firms in an emerging country 内部控制对新兴国家非金融类上市公司绩效的影响

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv7i2p16

Thi Que Nguyen, Thi Thuy Trang Pham, M. Tran, Van Hieu Pham, Thuy Linh Nguyen

{"title":"Impact of internal control on the performance of non-financial listed firms in an emerging country","authors":"Thi Que Nguyen, Thi Thuy Trang Pham, M. Tran, Van Hieu Pham, Thuy Linh Nguyen","doi":"10.22495/cgobrv7i2p16","DOIUrl":"https://doi.org/10.22495/cgobrv7i2p16","url":null,"abstract":"Internal controls play an important role in any firm since they help achieve both financial and non-financial performance. Internal controls are designed to minimize risks, protect assets, ensure reliable financial reporting, increase performance, and facilitate compliance (Bashaija, 2022). This study is conducted to investigate the impact level of internal control on the performance of non-financial firms listed on the Vietnam Stock Exchange. Data were collected through a survey questionnaire with 506 survey questionnaires from listed non-financial firms. Quantitative research methods are applied to evaluate the impact of internal control on performance. The results show that internal control including five components has a significant impact on financial performance, and components of the control environment, risk assessment, control activities, and communications have direct positive effects on non-financial performance. Monitoring activities have no impact on non-financial metrics. Besides, the study also shows that non-financial indicators directly influence the financial indicators of listed non-financial firms. Based on the findings, some recommendations are proposed for enhancing the performance of non-financial listed firms.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"127 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115624467","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

The impact of personality and entrepreneurship education on entrepreneurial intention 人格与创业教育对创业意向的影响

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv6i1p9

Panagiotis A. Tsaknis, Alexandros G. Sahinidis, Panagiota I. Xanthopoulou, E. E. Vassiliou

{"title":"The impact of personality and entrepreneurship education on entrepreneurial intention","authors":"Panagiotis A. Tsaknis, Alexandros G. Sahinidis, Panagiota I. Xanthopoulou, E. E. Vassiliou","doi":"10.22495/cgobrv6i1p9","DOIUrl":"https://doi.org/10.22495/cgobrv6i1p9","url":null,"abstract":"The purpose of this paper is to examine the role of entrepreneurship education on entrepreneurial intention, the personality traits that can affect entrepreneurial intention, and the traits that cause positive changes in entrepreneurial intention after the intervention of an entrepreneurship program. In order to measure the changes in entrepreneurial intention levels, two questionnaires (pretest-posttest group design) were used. Both questionnaires were completed by 202 business students, studying at a public university based in Athens, Greece. Our analysis indicates that the personality traits that affect entrepreneurial intention levels are openness, extraversion, and risk aversion. Using paired samples test we found an increase in entrepreneurial intention following the course attendance. Cluster analysis indicated that students with higher levels of extraversion, openness, conscientiousness, and lower levels of risk aversion and neuroticism demonstrated statistically significant and higher means change in entrepreneurial intention levels (at the end of the entrepreneurship program). The literature examining the personality traits of individuals who benefit most from entrepreneurship education has been developing in recent years. However, the studies that refer to this topic are scant (Burch, Murphy, & Tocher, 2019; Israr, 2017). The findings of this paper emphasize the need for further investigation of the results in different contexts in order to validate them.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115705931","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: 6