Journal of Corporate Governance, Insurance, and Risk Management最新文献_第8页

Relationship between CSR and Financial Performance - Companies within ZSE CROBEX10® Index 企业社会责任与财务绩效的关系——ZSE CROBEX10®指数成分股公司

Journal of Corporate Governance, Insurance, and Risk Management Pub Date : 2016-07-25 DOI: 10.56578/jcgirm03s113

Robert Fabac, M. Čalopa, T. Sestanj-Peric

{"title":"Relationship between CSR and Financial Performance - Companies within ZSE CROBEX10® Index","authors":"Robert Fabac, M. Čalopa, T. Sestanj-Peric","doi":"10.56578/jcgirm03s113","DOIUrl":"https://doi.org/10.56578/jcgirm03s113","url":null,"abstract":"The main objective of this research paper is to examine the relationship between corporate social responsibility (CSR) and financial performance (FP) of the companies included in the official share index of the Zagreb Stock Exchange. CROBEX10® includes shares of 10 companies traded at the regulated market in Croatia. Corporate social responsibility is a factor having an important role in the consumer selection of products and services. Thus, CSR is increasingly gaining in importance because it creates organizational value for a company by giving the ability to differentiate the company from its competitors. All successful companies in the world have recognized the importance of CSR, but not all are equally successful in its implementation. Although many empirical studies found a link between the quality of CSR and the company performance measured by financial indicators, there is still a lot of inconsistency in the results of previous research, mainly due to the factors influencing this relation. The paper starts from the general premise that there is no relationship between CSR and FP, for companies included in CROBEX10®. In this paper common indicators such as the measure of the financial performance (such as ROA and ROE) are determined by using document analysis method. Levels of CSR indicators are evaluated by using content analysis. The relationship between CSR and financial performance is interpreted using descriptive statistics, method of simple regression analysis and factor analysis.","PeriodicalId":404632,"journal":{"name":"Journal of Corporate Governance, Insurance, and Risk Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127418123","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

The Impact of a Going-Concern Audit Opinion on Board of Directors 持续经营审计意见对董事会的影响

Journal of Corporate Governance, Insurance, and Risk Management Pub Date : 2016-07-25 DOI: 10.56578/jcgirm03s107

I. Todorović, J. Poljašević

引用次数: 1

Leadership & Corporate Social Responsibility In El Salvador. The Maquila factory League 领导力与企业社会责任在萨尔瓦多。马奎拉工厂联盟

Journal of Corporate Governance, Insurance, and Risk Management Pub Date : 2016-07-25 DOI: 10.56578/jcgirm03s110

Ceferí Soler, Marta Flores

{"title":"Leadership & Corporate Social Responsibility In El Salvador. The Maquila factory League","authors":"Ceferí Soler, Marta Flores","doi":"10.56578/jcgirm03s110","DOIUrl":"https://doi.org/10.56578/jcgirm03s110","url":null,"abstract":"League Central America (LCA) is presented as an example of leaders, managers, guides and entrepreneurs who are starting a new era in the management of companies, where values and spirituality mark the path to excellence and define administrative roles, behaviors and attitudes of all members of the organization. Corporate Social Responsibility is the Management Model. Leaders in the business world are judged by hard-number figures, short term actions; added value and wealth creation long term vision & purpose. But, surely, leadership is in itself a risky business role and a visionary leader does not shy away from taking risks because following his/her vision is inherently hazardous. Visionary leaders understand that spirituality, in the work place context, is about finding, meanings and purpose beyond one’s self. It means that need the others. The working life of engagement is about understanding and using our family social values and strengths in the day today. When we experience this deep engagement and absorption we are a state of flow (Csikszentmihaily, 1975 – Gardner 2002). A meaningful life comes from serving others, volunteer activities or visionary work. The visionary leader role may be instrumental by opening opportunities to motivational and positive work. The D.N.A. of Maquila League culture is oriented to task results and processes, it means short term. The professors we are trying to work with its managers, around 20-25, and supervisors, around 60, to develop crucial leadership skills based at medium- long term objectives like:  Showing respect for others, Demonstrating fair treatment in conflict situations, Demonstrating fair treatment in conflict situations, Expressing caring and concern, Listening responsively, Recognizing the contributions. Engaging in reflective practice every morning after to know the results of the day before.  Mission: Corporate Social Responsibility","PeriodicalId":404632,"journal":{"name":"Journal of Corporate Governance, Insurance, and Risk Management","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130008144","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 Complexity of the Competitive Repertoire and Firm Performance 竞争剧目的复杂性与企业绩效

Journal of Corporate Governance, Insurance, and Risk Management Pub Date : 2016-07-25 DOI: 10.56578/jcgirm03s101

D. Tipurić, Radoslav Barišić, Josip Arnerić

引用次数: 0

Product and Process Innovation - A Cross Country Comparison Between Croatia, Poland and the UK 产品和工艺创新——克罗地亚、波兰和英国的跨国比较

Journal of Corporate Governance, Insurance, and Risk Management Pub Date : 2016-07-25 DOI: 10.56578/jcgirm03s105

Marina Dabic, A. Razum, R. Brečić

引用次数: 0

Internal Audit Activities as a Support to Governance Processes 作为治理过程支持的内部审计活动

Journal of Corporate Governance, Insurance, and Risk Management Pub Date : 2016-07-25 DOI: 10.56578/jcgirm03s112

Boris Tušek, I. Barišić

{"title":"Internal Audit Activities as a Support to Governance Processes","authors":"Boris Tušek, I. Barišić","doi":"10.56578/jcgirm03s112","DOIUrl":"https://doi.org/10.56578/jcgirm03s112","url":null,"abstract":"Lately, the role of internal audit is viewed with great importance in the context of the supervisory mechanisms of corporate governance, which is a direct result of requests for more effective corporate governance and the need for control. Corporate governance foundation may be considered through the four cornerstones: Audit Committee, Executive Management, Internal Auditors and External Auditors. Internal audit contributes to corporate governance effectiveness through relations and communication with other cornerstones. It is believed that by providing assurance on the effectiveness of risk management, control and governance processes, internal audit is becoming a \"key cornerstone\" underlying the effective management. This paper analyzes how internal audit contributes to strengthening the governance processes through its relation with the primary beneficiaries, managers and the Audit Committee. The Audit Committee, focused on oversight of financial reporting, controls and risk management, relies on internal audit to assist in carrying out its responsibilities. Also, internal audit provides advice to managers at all levels and information related to the effectiveness of the internal control and risk management processes as well as other important services. It may be concluded that internal audit activities, through its impact on other participants in governance, affect the quality of corporate governance. Internal audit is an important factor in achieving effective governance and is considered as an \"integral part of corporate governance mosaic\".","PeriodicalId":404632,"journal":{"name":"Journal of Corporate Governance, Insurance, and Risk Management","volume":"163 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124570344","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

The Effects of Network Agreements on Firms’ Performance 网络协议对企业绩效的影响

Journal of Corporate Governance, Insurance, and Risk Management Pub Date : 2016-07-25 DOI: 10.56578/jcgirm03s102

M. Rubino, Filippo Vitolla

{"title":"The Effects of Network Agreements on Firms’ Performance","authors":"M. Rubino, Filippo Vitolla","doi":"10.56578/jcgirm03s102","DOIUrl":"https://doi.org/10.56578/jcgirm03s102","url":null,"abstract":"In the current economic environment characterized by globalization, technological innovation, financial crisis, firms are facing a sharp drop in sales, production and number of employees. These changes require firms to formulate viable business responses to prevent market exit. One of the ways to strengthen the production system is represented by network agreement, according to which firms work together to achieve a common goal to be more competitive and to achieve what they themselves could not do because of the limitations inherent in the lack flexibility, expertise and lack of financial resources. The purpose of this paper is to evaluate the effectiveness of the network agreements implemented by firms operating in the industrial sector. The analysis is conducted on the Italian firms that, from 2009, have started collaborative relationships through the network contract introduced by the Italian law n. 33 of 9th April 2009. The paper is structured as follows. The first part examines the main contributions in the literature concerning the topics related to networks and the firms' competitiveness and also the reasons influencing the formation and development of alliances between firms. The second part, instead, is focused on the evaluation of the effectiveness of the network contracts by observing the performance of firms before and after their join the network. In terms of competitiveness has been observed sales while, with regard to profitability was observed the return on investment (ROI). The findings show significant results in relation to both the turnover and profitability.","PeriodicalId":404632,"journal":{"name":"Journal of Corporate Governance, Insurance, and Risk Management","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121682993","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

Destination Competitiveness Analysis for Creative Crafts Industries in Bantul Yogyakarta Indonesia 印尼日惹市创意手工艺品产业目的地竞争力分析

Journal of Corporate Governance, Insurance, and Risk Management Pub Date : 2015-07-20 DOI: 10.56578/jcgirm020302

R. Roostika, Tri Wahyuningsih, Sigit Haryono

引用次数: 0

Empirical Analysis of Bank Recapitatlisation in Nigeria (1986-2011) 尼日利亚银行资本重组的实证分析(1986-2011)

Journal of Corporate Governance, Insurance, and Risk Management Pub Date : 2015-07-20 DOI: 10.56578/jcgirm020309

Imahe Godfrey

引用次数: 0

Union Activity in Subsidiaries of Multinational Corporations in Republic of Croatia 克罗地亚共和国跨国公司子公司的工会活动

Journal of Corporate Governance, Insurance, and Risk Management Pub Date : 2015-07-20 DOI: 10.56578/jcgirm020301

N. Podrug, M. Filipović, V. Kuča

引用次数: 0