Corporate Ownership and Control最新文献_第5页

Towards good governance of heritage management systems : possible role of accounting 遗产管理系统的良好治理:会计的可能作用

Corporate Ownership and Control Pub Date : 2018-05-29 DOI: 10.22495/COCV15I3C1P8

Nabiela Noaman, J. Christiaens, Hassan A. G. Ouda, Dina El Mehelmy

引用次数: 0

The Future of Internet Corporate Reporting – Creating the Dynamics for Change in Emerging Economies: A Theoretical Framework and Model 互联网公司报告的未来——为新兴经济体的变革创造动力:一个理论框架和模型

Corporate Ownership and Control Pub Date : 2018-04-27 DOI: 10.22495/COCV15I3C1P3

K. Al-Hajaya, Nedal Sawan

{"title":"The Future of Internet Corporate Reporting – Creating the Dynamics for Change in Emerging Economies: A Theoretical Framework and Model","authors":"K. Al-Hajaya, Nedal Sawan","doi":"10.22495/COCV15I3C1P3","DOIUrl":"https://doi.org/10.22495/COCV15I3C1P3","url":null,"abstract":"This study aims to develop a generic framework for the adoption of Internet corporate reporting (ICR), in developing countries, and to test the applicability of this framework by undertaking an empirical study in a developing country, namely Jordan. The key literature focuses mainly on economic-based theories in explaining different ICR practices as a voluntary disclosure channel. The theoretical foundation underpinning the study integrates several of these disclosure frameworks with innovation diffusion theories. A questionnaire survey was conducted among 150 CEOs and CFOs of companies, with usable websites, listed on the Amman Stock Exchange. Based on managers’ evaluation, four factors were further identified as significant contributors to ICR adoption, namely cost-benefit balance, management commitment, internal technology readiness, and users’ attention. Given the lack of an overarching theoretical framework for studying ICR, this study presents an assessment framework for ICR adoption, which enables managers to evaluate the current status of a company in respect of three aspects of readiness to engage in ICR, these being: organisation, technology, and environment.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114449501","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

Market Concentration, Foreign Ownership and Determinants of Bank Financial Performance: Evidence from MENA Countries 市场集中度、外资所有权与银行财务绩效的决定因素:来自中东和北非国家的证据

Corporate Ownership and Control Pub Date : 2018-03-21 DOI: 10.22495/COCV15I3ART1

Hatem Elfeituri

{"title":"Market Concentration, Foreign Ownership and Determinants of Bank Financial Performance: Evidence from MENA Countries","authors":"Hatem Elfeituri","doi":"10.22495/COCV15I3ART1","DOIUrl":"https://doi.org/10.22495/COCV15I3ART1","url":null,"abstract":"The purpose of this paper has been to investigate the market concentration, foreign ownership and profitability for commercial banks operating in the MENA economies over the period 1999-2012. This paper uses panel analysis via GMM estimation to examine a large sample of banks for a period that includes the recent global crisis period and Arab uprising, marked by political changes whilst marked by liberalisation and market transformation. Findings indicate that the SCP hypothesis is not rejected; highlighting that increased market power yields monopoly profits. The fact that the impact of market concentration is positive in MENA economies is vital evidence, at least to a certain extent that bank performance is explained by market concentration. Findings also confirm that there is a positive and significant relationship between profitability and capital adequacy confirming that regulators and policy makers should ensure banks are well capitalised to guarantee survival and stability for MENA banks. Cost efficiency and bank size have decreased profitability of banks and banks with foreign ownership are more profitable and perform better than state banks. Overall, the paper finds evidence of structural reforms and uncovers measures that have led to the improvement of regulation, and the implementation of frameworks which should continue to improve competitiveness within MENA banking sectors. In addition, future policy on the banking sector should take account of intervention to change the market structure and to stimulate competition.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"374 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133142696","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: 10

Editorial: Challenging issues and fundamental concepts of corporate governance 社论:公司治理的挑战问题和基本概念

Corporate Ownership and Control Pub Date : 2018-01-29 DOI: 10.22495/COCV16I1C1_EDITORIAL

Domenico Rocco Cambrea

引用次数: 1

CORPORATE GOVERNANCE AND AUDIT QUALITY: FURTHER RECOMMENDATIONS BEYOND THE CODE 公司治理和审计质量:守则之外的进一步建议

Corporate Ownership and Control Pub Date : 2018-01-26 DOI: 10.22495/COCV15I2ART1

Salem Alhababsah

引用次数: 5

TRANSPARENCY AND DISCLOSURE AS AN INTERNAL CORPORATE GOVERNANCE MECHANISM AND CORPORATE PERFORMANCE: EGYPT’S CASE 透明度和信息披露作为公司内部治理机制与公司绩效:埃及的案例

Corporate Ownership and Control Pub Date : 2017-07-03 DOI: 10.22495/cocv14i4c1art1

Dina Hassouna, Hassan A. G. Ouda, K. Hussainey

引用次数: 13

Risk disclosure practice in Saudi non-financial listed companies 沙特非金融类上市公司风险披露实践

Corporate Ownership and Control Pub Date : 2017-07-03 DOI: 10.22495/COCV14I4C1ART8

R. Alzead, K. Hussainey

引用次数: 13

CAPITAL STRUCTURE, CORPORATE PERFORMANCE, AND LIFE CYCLE: EVIDENCE FROM INDONESIA 资本结构、公司绩效与生命周期:来自印尼的证据

Corporate Ownership and Control Pub Date : 2017-07-01 DOI: 10.22495/COCV14I4C2ART10

E. Suyono, Subba Reddy Yarram, R. Riswan

引用次数: 5

The implications of company corporate social responsibilities on the development of local communities 企业社会责任对当地社区发展的影响

Corporate Ownership and Control Pub Date : 2017-07-01 DOI: 10.22495/COCV14I4C2ART6

Zonke Njapha, L. M. Lekhanya

引用次数: 4

Equity investment decisions of large investors around IFRS adoption: Financial vs. non-financial firms 大型投资者围绕采用国际财务报告准则的股权投资决策:金融与非金融公司

Corporate Ownership and Control Pub Date : 2017-07-01 DOI: 10.22495/COCV14I4C2ART8

Manel Hessayri, M. Saihi

引用次数: 2