Journal of Corporate Governance Research最新文献

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Fraud Diamond: Detecting Fraudulent Behaviours in a Firm 欺诈钻石检测企业中的欺诈行为
Journal of Corporate Governance Research Pub Date : 2023-12-11 DOI: 10.5296/jcgr.v7i1.20405
Ehigie Aimienrovbiye Humphrey, Enofe A. O., Ehigie Isoken Praise
{"title":"Fraud Diamond: Detecting Fraudulent Behaviours in a Firm","authors":"Ehigie Aimienrovbiye Humphrey, Enofe A. O., Ehigie Isoken Praise","doi":"10.5296/jcgr.v7i1.20405","DOIUrl":"https://doi.org/10.5296/jcgr.v7i1.20405","url":null,"abstract":"The aim of the study was to evaluate fraud diamond theory in relation to the fraudulent behaviour of fraudsters while at the same time, to ascertain the investigative role of the forensic accountants in fraudulent behaviours. The methodology of information search was exploratory. In the search for literature, it was observed that fraud diamond should be improved to enhance fraud investigation, prevention and detection. Based on this, it was proposed that the fraud elements of pressure, opportunity, rationalisation, capability and workplace condition be considered holistically with maintenance of strong rules and regulations with a zero tolerance to fraudulent behaviours in organisation and work place.","PeriodicalId":253450,"journal":{"name":"Journal of Corporate Governance Research","volume":"145 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139184068","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
A Study of the Relationship Between Corporate Governance and Organizational Performance 公司治理与组织绩效之间的关系研究
Journal of Corporate Governance Research Pub Date : 2022-07-29 DOI: 10.5296/jcgr.v6i1.20119
Rupak Karmakar, U. Dutta
{"title":"A Study of the Relationship Between Corporate Governance and Organizational Performance","authors":"Rupak Karmakar, U. Dutta","doi":"10.5296/jcgr.v6i1.20119","DOIUrl":"https://doi.org/10.5296/jcgr.v6i1.20119","url":null,"abstract":"This study examined whether the relationship between corporate governance and organizational performance exists or not. Conceptual framework has been developed to measure with the help of questionnaire data, which has been collected from different organizations. Factor analysis has been used for the purpose of this study. From the data analysis, it has been shown that corporate governance and organizational performance relation are at high level and corporate governance significantly impacts on organizational performance.","PeriodicalId":253450,"journal":{"name":"Journal of Corporate Governance Research","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129180150","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
An Empirical Study for the Correlation Between Disclosed Related Party Transactions and the Market Value of Companies Listed on the Amman Stock Exchange 安曼证券交易所上市公司披露关联交易与市值相关性的实证研究
Journal of Corporate Governance Research Pub Date : 2021-11-09 DOI: 10.5296/jcgr.v5i1.19169
Hisham Mohammed Ahmed Al-Shayeb, Tawfiq H. Abdel-Jalil
{"title":"An Empirical Study for the Correlation Between Disclosed Related Party Transactions and the Market Value of Companies Listed on the Amman Stock Exchange","authors":"Hisham Mohammed Ahmed Al-Shayeb, Tawfiq H. Abdel-Jalil","doi":"10.5296/jcgr.v5i1.19169","DOIUrl":"https://doi.org/10.5296/jcgr.v5i1.19169","url":null,"abstract":"This study examines the correlation between related parties’ transactions (RPT) and company’s market value in Jordan. In this study the related party transactions were covered through operationalized into three forms that are: Transactions with parent company, subsidiaries and affiliated companies (TPSAC), Transactions with associated companies (TAC) and Transactions with main shareholders, directors and/or managers (TMSDM), in order to see the impact on company’s value.This study considered all the companies listed in Amman Stock Exchange (ASE) at the end of year 2018 with total number of 226 companies for all sectors. After excluding companies with missing data, the final sample size was 218 companies; covering almost 96% of population. Multiple regression test was used to examine the study’s hypotheses. The result of the study indicates that the related party transactions (RPT) Shown a positive effect on (TQ) which represents the company’s value with presence of the control variables (audited by one of the big four audit firms (BIG), size of the company (SIZE), return on assets (ROA), and dividend yield (DIV). The results also show the increasing influence of the independent variable on the dependent variable with presence of the control variables. ","PeriodicalId":253450,"journal":{"name":"Journal of Corporate Governance Research","volume":"103 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126051970","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
Corporate Governance and Firm Performance in State-Owned Enterprises (SOEs) in Zambia: A Systematic Review 赞比亚国有企业的公司治理与公司绩效:系统回顾
Journal of Corporate Governance Research Pub Date : 2021-09-09 DOI: 10.5296/jcgr.v5i1.18641
Bryson Mumba, E. Kazonga
{"title":"Corporate Governance and Firm Performance in State-Owned Enterprises (SOEs) in Zambia: A Systematic Review","authors":"Bryson Mumba, E. Kazonga","doi":"10.5296/jcgr.v5i1.18641","DOIUrl":"https://doi.org/10.5296/jcgr.v5i1.18641","url":null,"abstract":"The research systematically documented and described the corporate governance practices and financial performance in State-Owned Enterprises (SOEs) in Zambia from 2006 to 2017. The research design that was adopted was the descriptive research design to systematically describe the corporate governance practices and financial performance of SOEs in Zambia. The corporate governance attributes for SOEs such as board size, board appointing authorities and board membership have been found to be prescribed by a diversity of Acts of Parliament for different SOEs. This finding suggests that the governance of these entities could be a challenge insofar as the uniformity of the legal framework for the governance of the entities was concerned. In addition to this, board membership which are designated by specific government positions rather than merit based, compromises board effectiveness. The study has further shown that failure to produce and publish, for public scrutiny, audited financial statements on a timely basis leads to lack of transparency and accountability. The financial performance has been found to have been poor as the SOEs on average produced negative returns on total assets and the SOEs were highly geared based on operating gearing and financing gearing. Lastly, financial performance of SOEs and the corporate governance practices differed significantly across different industries under which the SOEs operated.","PeriodicalId":253450,"journal":{"name":"Journal of Corporate Governance Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131358981","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
Factors Affecting Attitudes Towards Entrepreneurship: A Case Study of CBA Students at Kuwait University 创业态度的影响因素——以科威特大学CBA学生为例
Journal of Corporate Governance Research Pub Date : 2019-09-08 DOI: 10.5296/jcgr.v3i1.15412
M. Ahmad
{"title":"Factors Affecting Attitudes Towards Entrepreneurship: A Case Study of CBA Students at Kuwait University","authors":"M. Ahmad","doi":"10.5296/jcgr.v3i1.15412","DOIUrl":"https://doi.org/10.5296/jcgr.v3i1.15412","url":null,"abstract":"This study investigated attitudes towards entrepreneurship of students at the College of Business Administration (CBA) at Kuwait University (KU), attitudes relationships to individual characteristics and contextual and demographic factors. A conceptual framework of four major constructs was designed. It included individual characteristics, contextual factors, demographic factors, and entrepreneurial attitudes. Data were collected using a self-administrated questionnaire. Questionnaires were distributed to a stratified random sample of (600) senior and junior students. The response rate was 98%. Study findings showed positive individual characteristics and contextual conditions towards entrepreneurship. Moreover, the results showed strong positive correlations between students’ attitudes, individual characteristics, and contextual conditions. The study results showed no significant correlations between students’ attitudes, gender, and nationality, however, there was a correlation between attitudes and major. The study reached conclusions, noted some practical implications, and makes recommendations.","PeriodicalId":253450,"journal":{"name":"Journal of Corporate Governance Research","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125385365","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
A Comparative Analysis of Board Disclosures of Selected Pharmaceuticals Companies of Bangladesh and the UK 孟加拉和英国制药公司董事会信息披露的比较分析
Journal of Corporate Governance Research Pub Date : 2019-07-10 DOI: 10.5296/JCGR.V3I1.14765
R. Rahman, Md. Anwarul Kabir
{"title":"A Comparative Analysis of Board Disclosures of Selected Pharmaceuticals Companies of Bangladesh and the UK","authors":"R. Rahman, Md. Anwarul Kabir","doi":"10.5296/JCGR.V3I1.14765","DOIUrl":"https://doi.org/10.5296/JCGR.V3I1.14765","url":null,"abstract":"This research aims to compare the board disclosures in the annual reports of selected pharmaceutical companies in the UK and Bangladesh. The sample consists of 10 purposively selected pharmaceutical companies from both countries. A secondary qualitative research has been held on 10 board issues: board size, board composition, director’s qualification, board training, board independence, board meetings, independent directors, board committees, director’s remuneration and director’s report. The findings indicate that the Bangladesh Security Exchange Commission’s (BSEC) Corporate Governance Notification, 2012 has limited scope compared with the UK Corporate Governance Code, 2014. Selected UK companies are following the UK Corporate Governance Code, 2014 stringently and disclosing all necessary board disclosures in detail manner as per the requirement of the code, whereas none of the sampled Bangladeshi companies are publishing 100% mandatory board disclosures in detailed manner however they still attach a corporate governance compliance certificate in their annual report. The existing corporate governance notification should be improved which will accelerate the extent of mandatory disclosures. The multitude of voluntary disclosure is quite low in Bangladeshi companies compared with UK companies.","PeriodicalId":253450,"journal":{"name":"Journal of Corporate Governance Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129628853","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
Inside the Black Box of the Board: Towards a Global Comparative Model of Board Effectiveness for Listed Companies 董事会的黑箱内部:构建上市公司董事会效能的全球比较模型
Journal of Corporate Governance Research Pub Date : 2019-04-03 DOI: 10.5296/JCGR.V3I1.14108
P. Jansen
{"title":"Inside the Black Box of the Board: Towards a Global Comparative Model of Board Effectiveness for Listed Companies","authors":"P. Jansen","doi":"10.5296/JCGR.V3I1.14108","DOIUrl":"https://doi.org/10.5296/JCGR.V3I1.14108","url":null,"abstract":"This conceptual research seeks to develop a global comparable model of board effectiveness for listed companies based on a multi-theoretic and multi-disciplinary approach and mostly quantifiable macro-level (national culture and legal-institutional indicators) and micro-level variables (board characteristics and board processes), by synthesizing recent corporate governance theories on boards of directors and board effectiveness into a new theoretical model. In contrast to most existing models of board effectiveness, it accounts for the moderating effect of national contexts, the mediating influence of board roles on board processes, the relevance of those board processes as predictors of board effectiveness and it offers a validated board effectiveness measure that is directly linked to firm performance. Additionally, it offers a research strategy for cross-national board effectiveness research.","PeriodicalId":253450,"journal":{"name":"Journal of Corporate Governance Research","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130588115","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
Impact of Audit Committee structure on firms’ value in Pakistan: Evidence from the Cement Sector 审计委员会结构对巴基斯坦公司价值的影响:来自水泥行业的证据
Journal of Corporate Governance Research Pub Date : 2018-11-20 DOI: 10.5296/JCGR.V2I1.14028
Kamran Ali, Muhammad Amir
{"title":"Impact of Audit Committee structure on firms’ value in Pakistan: Evidence from the Cement Sector","authors":"Kamran Ali, Muhammad Amir","doi":"10.5296/JCGR.V2I1.14028","DOIUrl":"https://doi.org/10.5296/JCGR.V2I1.14028","url":null,"abstract":"The core tenacity of this study is to check out how the audit committee structure influence on firms’ financial value. With the help of literature, the study sets its main objective and uses penal data of 14 companies from cement sector which covers a period of 4 years from 2013 to 2016. The fixed effect approach is used to get the results of regression. The finding of the empirical outcomes is indicating that the Audit Committee structure has a substantial effect on firms’ financial value. The study used data from one sector and only from Pakistan, due to which the application of results in other sectors and the economy is not strong enough. According to superlative of our understanding, this type of research has conducted for the first time in Pakistan which contributes in the fiction of corporate governance as a showing effect of the audit committee structure on firms’ performance. This article provides helpful information to those who are affiliated with the management authorities when they design the structure of Audit committee, so they should make a good combination of audit committee elements for the better performance of the company.","PeriodicalId":253450,"journal":{"name":"Journal of Corporate Governance Research","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117307285","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: 7
Political Interference in Working Capital Management (WCM) Decision-making of Firms in Ghana 加纳企业营运资金管理(WCM)决策中的政治干预
Journal of Corporate Governance Research Pub Date : 2018-11-10 DOI: 10.5296/JCGR.V2I1.13662
Nasiru Inusah, Josheph Yaw Dwommor
{"title":"Political Interference in Working Capital Management (WCM) Decision-making of Firms in Ghana","authors":"Nasiru Inusah, Josheph Yaw Dwommor","doi":"10.5296/JCGR.V2I1.13662","DOIUrl":"https://doi.org/10.5296/JCGR.V2I1.13662","url":null,"abstract":"This paper assess the prevalence of political interference in WCM decision-making of firms and whether there is any difference in the extent to which WCM decisions of SOEs and PPOEs are susceptible to political interference. Data collected for this study is survey responses from senior executives of firms in Ghana on whether WCM decisions of their firms are influence by political interference, fully controlled by management or influence by regulations of government. Survey questionnaire were administered to a sample of 120 firms consisting of SOEs and PPOEs. It is found that as a whole, there is less low prevalence of political interference and high incidence of managerial control over WCM decisions of firms. However, the evidence suggest that ownership status of a firm (SOE or PPOE) significantly influence the level of political interference in firms WCM decision-making. SOEs appear more susceptible to political interference and government regulations with less managerial control over WCM decision-making as compared to non-state-owned firms. Intuitively, these findings reflect the fact that WCM is key to the survival of the firm and hence both SOEs and politically influential firms in the sample protects their WCM decisions from external interference. The key implication of these results, inefficient WCM in both SOEs and PPOEs might not be due to external influence from political power and government regulations but other factors identified in the literature such as managerial incompetency, agency problem among others. ","PeriodicalId":253450,"journal":{"name":"Journal of Corporate Governance Research","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127517062","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
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