发布求助
文献互助 智能选刊 最新文献

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

筛选
英文 中文
A right to set-off ousted in all credit agreements regulated by the National Credit Act
New challenges in corporate governance: Theory and practice Pub Date : 2019-10-10 DOI: 10.22495/ncpr_54
H. Choma, T. Kgarabjang
{"title":"A right to set-off ousted in all credit agreements regulated by the National Credit Act","authors":"H. Choma, T. Kgarabjang","doi":"10.22495/ncpr_54","DOIUrl":"https://doi.org/10.22495/ncpr_54","url":null,"abstract":"This article will critically analyse the decision in National Credit Regulator vs. Standard Bank of South Africa Limited in view of the application and interpretation of the principle emanating from audi alteram partem rule. Reference will be made to the common-law principle of set off. The common law practice of set off other than in terms of the National Credit Act fundamentally threatens the socio-economic rights and/or livelihood and dignity of the low-income earners, a distinctly vulnerable group in society. While it is true that the main objective of the National Credit Act is to protect consumers, the interests of creditors must also be safeguarded and should not be overlooked. The South Gauteng High Court granted a declaratory order to the effect that in light of section 90(2)(n) and section 124 of the National Credit Act, 34 of 2005, the common law right of set-off is not applicable in respect of credit agreements which are subject to the National Credit Act. In terms of the principle of audi alteram partem rule, the affected person must be afforded a reasonable chance or opportunity to answer to the charges or allegations against him/her and put forward his/her case. In other words, a party who is affected by the outcomes of the administrative decision should be heard or afforded an opportunity to state his/her version before the decision is taken, particularly an adverse decision is taken against him/her. The banks normally applied the set-off common law principle to the consumers without affording the consumers an opportunity to arrange and agree on the terms of payments to settle the debt","PeriodicalId":352139,"journal":{"name":"New challenges in corporate governance: Theory and practice","volume":"273 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":"123367606","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
The relationship between minority directors and earnings management: An empirical analysis in the Italian institutional setting 小股东董事与盈余管理的关系:意大利制度背景下的实证分析
New challenges in corporate governance: Theory and practice Pub Date : 2019-03-05 DOI: 10.22495/CPR19A16
Pietro Fera, N. Moscariello, M. Pizzo, G. Ricciardi
{"title":"The relationship between minority directors and earnings management: An empirical analysis in the Italian institutional setting","authors":"Pietro Fera, N. Moscariello, M. Pizzo, G. Ricciardi","doi":"10.22495/CPR19A16","DOIUrl":"https://doi.org/10.22495/CPR19A16","url":null,"abstract":"This study contributes to the accounting literature, as it is the first to investigate on the relationship between minority directors and earnings management, extending knowledge and collecting new evidence on the relation between financial reporting quality and internal corporate governance mechanisms. Moreover, findings highlight the effectiveness of this corporate governance feature that can lead to benefits for non-controlling shareholders and financial markets","PeriodicalId":352139,"journal":{"name":"New challenges in corporate governance: Theory and practice","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122523878","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
Can the viable systems approach represent a lens to interpret barriers and enablers to the integration of sustainability? Evidence from an empirical experience 可行系统方法能否作为解释可持续性整合的障碍和推动因素的视角?来自经验经验的证据
New challenges in corporate governance: Theory and practice Pub Date : 1900-01-01 DOI: 10.22495/ncpr_11
Cristina Simone, Francesca Iandolo, M. Battaglia, M. Calabrese
{"title":"Can the viable systems approach represent a lens to interpret barriers and enablers to the integration of sustainability? Evidence from an empirical experience","authors":"Cristina Simone, Francesca Iandolo, M. Battaglia, M. Calabrese","doi":"10.22495/ncpr_11","DOIUrl":"https://doi.org/10.22495/ncpr_11","url":null,"abstract":"This study aims to propose the contribution of adopting a systems perspective to researching sustainability in terms of inclusivity and holistic view, by means of the experience of action research carried out in a big Italian retailing cooperative. Among the different systemic approaches, the one proposed herein is the Viable Systems Approach, according to which sustainability, which can be seen as a process that is dynamic and changing over time, is linked to the notion of systemic viability and, as a consequence, to the survival of the system itself","PeriodicalId":352139,"journal":{"name":"New challenges in corporate governance: Theory and practice","volume":"86 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":"132994317","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
Gender diversity in corporate governance: Organizational implications of regulations for company performance in Italy 公司治理中的性别多样性:意大利公司绩效法规的组织含义
New challenges in corporate governance: Theory and practice Pub Date : 1900-01-01 DOI: 10.22495/ncpr_53
G. Perna, L. Varriale, P. Briganti
{"title":"Gender diversity in corporate governance: Organizational implications of regulations for company performance in Italy","authors":"G. Perna, L. Varriale, P. Briganti","doi":"10.22495/ncpr_53","DOIUrl":"https://doi.org/10.22495/ncpr_53","url":null,"abstract":"Gender gap in the labour market, wages and business top positions significantly persists worldwide, especially in Italy where women are systematically underrepresented. Otherwise, it is interesting to investigate the link between the increasing percentage of women in corporate boards (leadership positions) and the company performance. Most studies analyse if female members in the board of directors are easily “tokens”, who have this positions only because they enjoy a familybond with the entrepreneur or the shareholders. This explorative study investigates the status quo of gender diversity within Italian companies, focusing the attention on the relationship between gender diversity within corporate boards and the corporate performance of Italian","PeriodicalId":352139,"journal":{"name":"New challenges in corporate governance: Theory and practice","volume":"52 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":"132094823","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
Duties of independent directors in listed companies in 2019 2019年上市公司独立董事的职责
New challenges in corporate governance: Theory and practice Pub Date : 1900-01-01 DOI: 10.22495/ncpr_28
Eric Pichet
{"title":"Duties of independent directors in listed companies in 2019","authors":"Eric Pichet","doi":"10.22495/ncpr_28","DOIUrl":"https://doi.org/10.22495/ncpr_28","url":null,"abstract":"Rooted in the Enlightened Shareholder Theory that we firstly formulated in 2008, the present paper has both theoretical and practical ambitions. It begins with a short review of the spectacular progress over the past 30 years in the governance of listed companies, manifested in the increasing board members’ professionalisation and the growing collegiality resulting from boards’ collective intelligence. In the first part it then goes on to identify the two main kinds of challenges facing the boards of listed companies, namely the exponential and multi-form rise in the number of risks and the difficulties of developing relevant strategies in today’s increasingly complex environment. In the second part, we analyse in this context the duties of the independent directors. In the third part a focus is made on the specific role of the Audit Committee and the particular duties of its members who must be by law in the European Union independent and competent in finance and particularly on the mission of the President of the Audit Committee. In conclusion we suggest some solutions to resolve what we defined as the Paradox of the Independent Director in 2017","PeriodicalId":352139,"journal":{"name":"New challenges in corporate governance: Theory and practice","volume":"7 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":"125520960","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
Relevance of artificial intelligence in politics 人工智能在政治中的相关性
New challenges in corporate governance: Theory and practice Pub Date : 1900-01-01 DOI: 10.22495/ncpr_24
Avneet Kaur
{"title":"Relevance of artificial intelligence in politics","authors":"Avneet Kaur","doi":"10.22495/ncpr_24","DOIUrl":"https://doi.org/10.22495/ncpr_24","url":null,"abstract":"With the drawn of the 21st Century, modern technologies have overtaken the task of human labour. One of the emerging transformations is the relevance of Artificial Intelligence (AI) in political processes to empower and stimulate political participation for democratic consolidation. This paper explores the various types of Al applications, and current and future use of these technologies in political processes. Further, the paper also offers solutions for its proper implementation strategically as well as systematically","PeriodicalId":352139,"journal":{"name":"New challenges in corporate governance: Theory and practice","volume":"33 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":"126583593","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 efficiency: The role of board composition 公司治理与公司效率:董事会构成的作用
New challenges in corporate governance: Theory and practice Pub Date : 1900-01-01 DOI: 10.22495/ncpr_46
Andrea Vacca, Antonio Iazzi, Monica Fait
{"title":"Corporate governance and firm efficiency: The role of board composition","authors":"Andrea Vacca, Antonio Iazzi, Monica Fait","doi":"10.22495/ncpr_46","DOIUrl":"https://doi.org/10.22495/ncpr_46","url":null,"abstract":"This paper investigates the role of a different composition of board of directors on firm’s performance. The study is based on the analysis of 149 Italian listed firms over the 2011-2017 period. Our regression results show that size board, gender diversity, independent directors and CEO gender have a significant effect on firm’s performance. This analysis uses as measure of firm’s performance two accounting-based measures ROE and ROA and one market-based measure TobinQ. The study shows that gender diversity, independent directors and CEO gender are associated positively respectively with ROE, ROA and TobinQ, while size board is negatively associated with ROE and TobinQ.","PeriodicalId":352139,"journal":{"name":"New challenges in corporate governance: Theory and practice","volume":"188 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":"121066032","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
School governance: Insights from the Italian case
New challenges in corporate governance: Theory and practice Pub Date : 1900-01-01 DOI: 10.22495/ncpr_12
Assia Liberatore
{"title":"School governance: Insights from the Italian case","authors":"Assia Liberatore","doi":"10.22495/ncpr_12","DOIUrl":"https://doi.org/10.22495/ncpr_12","url":null,"abstract":"The Italian school system is organised according to the principles of subsidiarity with a high degree of autonomy (Eurydice, 2019). Starting from the legal frame provided at national level (DPR 275/1999), state schools have increasingly gained relevant administrative and management functions. However, in the last five years, the Italian government implemented duties and responsibilities of schools (Baldacci et al., 2016). In particular, the so-called “La Buona Scuola” reform (Law 107/2015) increased the powers of school heads, establishing a teacher evaluation system. Following the literature in management and education (among other see Samkange, 2013, Hofman et al., 2002), the main purpose of the research work is to draw out the role of state schools in effective governance. Thereupon, this work deeply describes school governance structure in Italy. On the one hand, we review the various reforms of school governance in order to assess the strengths and weaknesses of each reform. On the other hand, we involve a quantitative research methodology to evaluate effective school governance. Basing upon empirical data, we analyse how school governance reflects social culture, students’ well-being and educational outcomes. According to Burns and Koster (OECD, 2016) we confirm the significant role of State in triggering education reform. Finally, we provide policy suggestions to Italian Ministry of Education","PeriodicalId":352139,"journal":{"name":"New challenges in corporate governance: Theory and practice","volume":"17 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":"125216725","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 link between say-on-pay vote and share performance 薪酬话语权与股票表现之间的联系
New challenges in corporate governance: Theory and practice Pub Date : 1900-01-01 DOI: 10.22495/ncpr_19
Francesco Drigo
{"title":"The link between say-on-pay vote and share performance","authors":"Francesco Drigo","doi":"10.22495/ncpr_19","DOIUrl":"https://doi.org/10.22495/ncpr_19","url":null,"abstract":"This paper examines the relation between corporate voting on say-on-pay and variation of stock market pricing. While say-on-pay votes are the expression of shareholder views on company executives’ compensation plan, vote on management remuneration can often be indicative of shareholders’ broader level of satisfaction on governance, strategy, and performance. Further, empirical data indicate that companies that fail the say-on-pay vote are more likely to underperform their market index in the subsequent twelve months. From a theoretical point of view, this paper aims to make a contribution to the topic of the centrality of the say-on-pay and its correlation with company value. From a practical point of view, our findings may be beneficial in contributing to the identification of warning flags both for issuers and investors","PeriodicalId":352139,"journal":{"name":"New challenges in corporate governance: Theory and practice","volume":"1 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":"117134931","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
The result of cultural and legislative change: The new monistic model of UBI Banca 文化与立法变革的结果:UBI银行的一元新模式
New challenges in corporate governance: Theory and practice Pub Date : 1900-01-01 DOI: 10.22495/ncpr_20
F. Magli, A. Nobolo
{"title":"The result of cultural and legislative change: The new monistic model of UBI Banca","authors":"F. Magli, A. Nobolo","doi":"10.22495/ncpr_20","DOIUrl":"https://doi.org/10.22495/ncpr_20","url":null,"abstract":"This study analysed dualistic and monistic systems of the corporate governance and theirs application in Italian quoted companies, especially in the banking sector","PeriodicalId":352139,"journal":{"name":"New challenges in corporate governance: Theory and practice","volume":"1 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":"126193449","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信