Corporate Ownership and Control最新文献_第7页

REFLECTIVE OR FORMATIVE MEASUREMENT MODEL OF SUSTAINABILITY FACTOR? A THREE INDUSTRY COMPARISON 可持续性因素的反射性测量模型还是形成性测量模型?三个行业的比较

Corporate Ownership and Control Pub Date : 2016-12-01 DOI: 10.22495/COCV13I2P9

E. Khan, M. N. Dewan, M. Chowdhury

引用次数: 45

DO CONSISTENT CSR ACTIVITIES MATTER FOR FIRM VALUE 持续的企业社会责任活动对公司价值重要吗

Corporate Ownership and Control Pub Date : 2016-10-28 DOI: 10.22495/COCV14I1C2P6

L. Alsaid

引用次数: 4

Determinants of sustainable growth: A comparative analysis of conventional and islamic banks 可持续增长的决定因素:传统银行和伊斯兰银行的比较分析

Corporate Ownership and Control Pub Date : 2016-09-01 DOI: 10.22495/COCV14I1C3P1

Tasawar Nawaz

引用次数: 3

The Resource Provision Capability of Independent Directors in Family-Controlled, Publicly-Listed Companies in Malaysia 马来西亚家族控股上市公司独立董事的资源供给能力

Corporate Ownership and Control Pub Date : 2016-08-13 DOI: 10.22495/COCV13I4C2P11

S. Sharif, K. Yeoh

{"title":"The Resource Provision Capability of Independent Directors in Family-Controlled, Publicly-Listed Companies in Malaysia","authors":"S. Sharif, K. Yeoh","doi":"10.22495/COCV13I4C2P11","DOIUrl":"https://doi.org/10.22495/COCV13I4C2P11","url":null,"abstract":"To develop a comprehensive measurement index that captures a wide range of independent director characteristics that collectively reflect their overall resource provision capability in the context of Malaysian publicly-listed companies. A detailed content analysis of independent director-related disclosures in the annual reports of 217 family-controlled companies listed on the Malaysian stock exchange (Bursa Malaysia). Ten distinctive types of ‘resource’ that independent directors bring to their respective companies were identified. These resources (e.g. government contracts, networks, loans, expertise, etc.) are then utilized to develop a resource provision capability index. The resultant index provides a fair indication of independent directors’ contribution to enhancing/sustaining their respective companies’ performance. The developed comprehensive resource provision capability index can be used to explore as well identify the specific nature of independent director contribution to their respective firms. This study makes a contribution to the governance literature by elaborating on independent directors’ resource provision role that has been generally ignored in “Western” studies. More specifically, not only we are proposing that independent directors’ role transcends the classic, Western-inspired monitoring role, we provide evidence of other specific means by which they can contribute to their respective firms and offer a framework to capture all such capability in a concurrent manner.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114823127","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

HOW NARRATIVE REPORTING CHANGED THE BUSINESS WORLD: PROVIDING A NEW MEASUREMENT TOOL 叙述性报告如何改变了商业世界:提供了一种新的衡量工具

Corporate Ownership and Control Pub Date : 2016-06-01 DOI: 10.22495/COCV13I4C2P5

Alexandros Garefalakis, A. Dimitras, Christos Floros, C. Lemonakis

{"title":"HOW NARRATIVE REPORTING CHANGED THE BUSINESS WORLD: PROVIDING A NEW MEASUREMENT TOOL","authors":"Alexandros Garefalakis, A. Dimitras, Christos Floros, C. Lemonakis","doi":"10.22495/COCV13I4C2P5","DOIUrl":"https://doi.org/10.22495/COCV13I4C2P5","url":null,"abstract":"Research on the quality of the narrative portion of the annual report has long been hampered by a lack of tools that permit an objective analysis of qualitative disclosure. This study is the first piece of accounting disclosure quality research which proposes a comprehensive index that uses Key Performance Indicators (KPIs) to enhance understanding of the quality of narrative information disclosure in a very important transitional period of 2002 to 2007. Our results show that after the adoption of IFRS, the level of narrative disclosure compliance with the IASB’s Management Commentary Framework (MCF) is medium, ranging from 8% to 75%, averaging 53% and this shows that there is much room for improvement with respect to the financial statements. Thus, despite the continued demand for better comparability in financial reporting practices, in our sample, a large number of firms do not seem to converge toward a single set of standards for both the narrative and financial disclosure. On the other hand, the region forced to comply with mandatory requirements (e.g., the US) will not provide a greater amount of disclosure information in their MCF reporting than the regions that are not required to comply with these disclosure guidelines (e.g., Western Europe and Northern Europe).","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133722689","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: 27

Does corporate ownership affect credit risk? An investment grade vs non-investment grade firm analysis - evidence from South Korea 公司所有权会影响信用风险吗?投资级与非投资级公司分析——来自韩国的证据

Corporate Ownership and Control Pub Date : 2016-06-01 DOI: 10.22495/COCV13I4P4

D. Mali, Hyoung-joo Lim

引用次数: 2

Disposition effect and investor underreaction to information 处置效应与投资者信息反应不足

Corporate Ownership and Control Pub Date : 2016-05-16 DOI: 10.22495/COCV13I3C2P10

Mondher Bouattour, Ramzi Benkraiem, Anthony Miloudi

引用次数: 0

CORPORATE GOVERNANCE AND RISK MANAGEMENT IN GCC BANKS 海湾合作委员会银行的公司治理和风险管理

Corporate Ownership and Control Pub Date : 2016-05-02 DOI: 10.22495/COCV13I3P1

Ahmed A. El-Masry, Tarek Abdelfattah, Ehab R. Elbahar

{"title":"CORPORATE GOVERNANCE AND RISK MANAGEMENT IN GCC BANKS","authors":"Ahmed A. El-Masry, Tarek Abdelfattah, Ehab R. Elbahar","doi":"10.22495/COCV13I3P1","DOIUrl":"https://doi.org/10.22495/COCV13I3P1","url":null,"abstract":"Purpose - The current study examines the relationship between corporate governance and risk management in GCC banks. It aims to contribute to the literature by providing empirical evidence from the GCC’s banking industry of the association between risk management a nd corporate governance characteristics such as role duality, board size and percentage of nonexecutives. Design/Methodology - Using sample of 900 observations from banks in the Gulf countries, non-parametric regression, Quantile and panel data analysis have been used to test the hypotheses and the proposed model. The study uses data from financial institutions in the Gulf countries over the period from 2003 till 2012. Findings - Findings suggest that role duality and board size are negatively associated with the risk management. On other hand the percentage of non-executive members on the board was found to be insignificant. Moreover, findings indicate a positive significant relationship between governmental ownership and risk management. Research Implications - The results suggest that Islamic banks have a positive significant association with risk management measured by capital adequacy ratio. The results suggest future research to explore the relationship between risk management and other types of ownership structure such as institutional ownership. Future research can focus on risk management framework and practices in Islamic banks as such banks have its own risk.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"183 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125158083","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: 22

CONTRIBUTIONS OF EARLY MUSLIM SCHOLARS TO ORIGINALITY OF BOOKKEEPING-SYSTEM 早期穆斯林学者对记账制度创新的贡献

Corporate Ownership and Control Pub Date : 2016-04-30 DOI: 10.22495/COCV13I3C3P13

Sherif El-halaby, K. Hussainey

{"title":"CONTRIBUTIONS OF EARLY MUSLIM SCHOLARS TO ORIGINALITY OF BOOKKEEPING-SYSTEM","authors":"Sherif El-halaby, K. Hussainey","doi":"10.22495/COCV13I3C3P13","DOIUrl":"https://doi.org/10.22495/COCV13I3C3P13","url":null,"abstract":"We explored the early Muslim scholars’ contributions to the originality of the Bookkeeping system by comparing the contributions of Western academics with those of Muslim scholars. We investigated, also, the knowledge transfer between East and West and how the early Muslims scholars’ contributions were part of the fundamentals of the Bookkeeping System. A surveying most of essays that concentrating on developments in the historical bookkeeping literature as well as reviewing historical literature about transfer knowledge between East and West. We found that Muslim scholars’ contributions to the originality of the Bookkeeping system could be divided into three stages. Firstly, it began with the foundation of Islam in 610; this sets up the basics of the Bookkeeping System. Secondly, Al-Khwarizmi sets up a comprehensive Bookkeeping System in 976. Thirdly, during the period 1332 to 1418, Al-Nuwayri and Al-Qalqashandi completed the structure of the Bookkeeping System. We found, also, that, from the 8th to the 15th centuries, Muslim scholars represented a knowledge bridge for the West suggesting that Luca Pacioli’s work was the outcomes of the Muslim scholars’ contributions. It is the first study that links the originality of Bookkeeping system with transfer knowledge between East and West. It is the first research that compare between East and West’ contributions towards Bookkeeping’ pyramid","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":" 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113950934","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

Ineffective Corporate Governance: Busyness of Internal Board Monitoring Committees 无效的公司治理:内部董事会监督委员会的忙碌

Corporate Ownership and Control Pub Date : 2016-03-26 DOI: 10.22495/COCV13I3C2P5

K. Al-Yahyaee, Ahmed Al-Hadi

引用次数: 8