New challenges in corporate governance: Theory and practice最新文献

Do board characteristics provide more enhancement for firm financial performance? A corporate governance perspective 董事会特征是否对公司财务业绩有更大的促进作用?公司治理视角

New challenges in corporate governance: Theory and practice Pub Date : 2019-10-10 DOI: 10.22495/ncpr_25

T. Alabdullah, E. Ahmed, M. Nor

引用次数: 57

Communication in corporate governance behavioral and distortion: A cognitive approach to the management of the company 公司治理中的沟通行为与扭曲:公司管理的认知视角

New challenges in corporate governance: Theory and practice Pub Date : 2019-10-10 DOI: 10.22495/ncpr_50

Francesco Greco

引用次数: 0

The Italian way towards environmental, social and governance (ESG) disclosure: Insights from a sample of listed companies 意大利在环境、社会和治理(ESG)信息披露方面的做法:来自上市公司样本的见解

New challenges in corporate governance: Theory and practice Pub Date : 2019-10-10 DOI: 10.22495/ncpr_37

M. Saviano, Silvia Cosimato, Nicola Cucari, Marzia Del Prete

{"title":"The Italian way towards environmental, social and governance (ESG) disclosure: Insights from a sample of listed companies","authors":"M. Saviano, Silvia Cosimato, Nicola Cucari, Marzia Del Prete","doi":"10.22495/ncpr_37","DOIUrl":"https://doi.org/10.22495/ncpr_37","url":null,"abstract":"This study is aimed at providing some insights about the Italian listed companies approach to Environmental, Social and Governance (ESG) disclosure. A reference framework and a tested investigation model used for analyzing the Italian approach to ESG disclosure have been reported and discussed. Drawing on the Sustainability Helix Model, the results of a study conducted on the Non-Financial Statements of a sample of Italian listed companies on the basis of manual content analysis, and conducted to grasp their disposition and approach to ESG disclosure, are discussed. The study pointed out some specific characteristics of the Italian companies’ approach to ESG disclosure, which still suffer from voluntary and, therefore, somewhat a variety of practices. In this sense, policy and science should better support companies through specific laws and regulations as well as through learning/enhancing projects towards more effective ESG reporting and communication. The analysis offers interesting insights for public institutions, academy and companies on the way to further exploit and supporting ESG disclosure. The originality of this study lies upon the implementation of the Sustainability Helix Model to investigate the importance that open dialogue and shared action of the various actors involved can have in enhancing companies’ awareness about the importance of a strategic approach to sustainability and to its disclosure to gain the consensus of external stakeholders","PeriodicalId":352139,"journal":{"name":"New challenges in corporate governance: Theory and practice","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132750076","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: 3

Corporate governance and corporate social and environmental performance: Does financial slack have a moderating role? Evidence from the food industry 公司治理与公司社会和环境绩效:财务宽松是否具有调节作用?来自食品工业的证据

New challenges in corporate governance: Theory and practice Pub Date : 2019-10-10 DOI: 10.22495/ncpr_14

Eugenio D'Angelo, Mario Mustilli, Francesco Gangi, Lucia Michela Daniele

引用次数: 0

Editorial: New challenges in theory and practice of corporate governance 社论:公司治理理论与实践的新挑战

New challenges in corporate governance: Theory and practice Pub Date : 2019-10-10 DOI: 10.22495/ncpr_ed

Salvatore Esposito De Falco, F. Alvino, A. Kostyuk

引用次数: 12

The role of sponsor’s previous experience in syndicated private equity deals 保荐人以往在银团私人股本交易中的经验所起的作用

New challenges in corporate governance: Theory and practice Pub Date : 2019-10-10 DOI: 10.22495/ncpr_26

Vladimiro Marini, M. Caratelli, Ilaria Barbaraci

引用次数: 0

The concept of board capital in corporate governance research: A structured literature review 公司治理研究中的董事会资本概念:结构化文献综述

New challenges in corporate governance: Theory and practice Pub Date : 2019-10-10 DOI: 10.22495/ncpr_44

F. Ricci, V. Scafarto, F. Moscarini, G. della Corte

{"title":"The concept of board capital in corporate governance research: A structured literature review","authors":"F. Ricci, V. Scafarto, F. Moscarini, G. della Corte","doi":"10.22495/ncpr_44","DOIUrl":"https://doi.org/10.22495/ncpr_44","url":null,"abstract":"The purpose of this paper is to review and critically evaluate the extant academic research employing the concept of board capital, which was introduced by Hillman and Dalziel (2003) in order to explain the antecedents of effective board functioning and the resulting impact on firm performance. The emergence of a growing body of empirical literature based on the concept of board capital and the goal of identifying the main research topics and empirical strategies triggered the structured review presented in this paper. This study analyses 64 empirical articles encompassing the concept of board capital using a structured literature review methodology. We narrowed the search to articles published from 2003 to July 2019 and listed in the Scopus database. The selected articles mainly focused on the impact of board capital on firm performance and corporate social responsibility (CSR) disclosure. Other relevant but less numerous works focused on the impact of board capital on firm innovation and firm internationalization. This research also highlights the need for qualitative studies examining the actual process of board monitoring and advising on strategic issues. Additionally, findings revealed a scarcity of empirical studies addressing certain national contexts, including Italy. This study is limited with respect to the analysed time period (2003-July 2019) and to the methodological approach employed to review the selected articles. We found no evidence in published academic journals of any previous literature review on board capital research","PeriodicalId":352139,"journal":{"name":"New challenges in corporate governance: Theory and practice","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125741967","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 relationship between corporate governance and voluntary disclosure on key financial performance indicators: An empirical analysis on Italian listed companies 公司治理与关键财务绩效指标自愿披露的关系——基于意大利上市公司的实证分析

New challenges in corporate governance: Theory and practice Pub Date : 2019-10-10 DOI: 10.22495/ncpr_32

F. Alvino, S. Pisano, Franco Lepore, Alfredo Celentano, Catello Staiano

引用次数: 1

The link between CSR and the board’s role: A theoretical framework on non-financial disclosure 企业社会责任与董事会角色的关系:非财务信息披露的理论框架

New challenges in corporate governance: Theory and practice Pub Date : 2019-10-10 DOI: 10.22495/ncpr_52

B. Quattrociocchi, F. Mercuri, Silvia Sergiacomi

{"title":"The link between CSR and the board’s role: A theoretical framework on non-financial disclosure","authors":"B. Quattrociocchi, F. Mercuri, Silvia Sergiacomi","doi":"10.22495/ncpr_52","DOIUrl":"https://doi.org/10.22495/ncpr_52","url":null,"abstract":"This study aims to review the main organisational theories identifying the significant roles of the board of directors in order to analyse how the board composition influences both CSR activity and disclosure. We present a literature review of the main organisational theories in order to identify their implications for non-financial information disclosure and disclosure of diversity information. The non-financial information is a tool for organisations to discharge their accountability to various stakeholder groups, allowing the organisation to legitimise its performance and manage the perception of its stakeholders and thus preserving its image and the status of legitimacy in society. Moreover, it seems that disclosing the board composition has a positive effect on corporate performance by enhancing transparency, reducing information asymmetry, discharging accountability, signalling legitimacy, and achieving excellence. The main limitation of the study is that the findings could be generalised by applying quantitative research methods, such as a multiple case study approach, which is useful to explore the dissemination of a new phenomenon. In order to define a theoretical framework, for each theory we highlighted its implications for non-financial information disclosure and disclosure of board diversity information. The study aims to contribute to the debate on CSR by providing insights for future research","PeriodicalId":352139,"journal":{"name":"New challenges in corporate governance: Theory and practice","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132973467","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 role of technology for building resilience thinking in corporate governance 技术在公司治理中构建弹性思维的作用

New challenges in corporate governance: Theory and practice Pub Date : 2019-10-10 DOI: 10.22495/ncpr_36

Irene Fulco, Antonio La Sala, F. Loia

引用次数: 2