调查家族企业中腐败、公司治理和公司业绩之间的联系:未来研究议程

IF 3 Q2 MANAGEMENT
Savvina Paganou, Ioannis Antoniadis, Georgia Zournatzidou, George Sklavos
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引用次数: 0

摘要

家族企业具有不同于其他企业的鲜明特点。考虑到这一因素,研究人员必须对问题进行细致的分析,并特别关注家族企业动态的相互作用。本研究的主要目的是深入了解家族企业的不利影响,特别是这些组织内部的权力动态如何可能导致腐败或欺诈,以及公司治理如何有助于缓解这些现象。具体来说,可以通过考虑所有权和控制权、代际动态和公司治理等独特特征来研究家族企业。针对研究主题,我们使用 R 统计编程语言和文献计量工具 Biblioshiny 和 VOSviewer 进行了文献计量分析。数据来自 Scopus 数据库,并在文献中进行了检验。缺乏公正的外部评估、内部审计的无效性、不同代际之间的纠纷、家族成员的主导地位以及治理范围的狭窄都加剧了家族企业内部的紧张关系,助长了家族企业内部的腐败现象。此外,研究结果表明,CEO 双重身份与腐败和欺诈活动(如操纵利润)的发生相关。此外,研究结果表明,董事会的素质与家族企业内部的腐败和贿赂事件之间存在相关性。这些因素也增加了财务报表舞弊的可能性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Investigating the Link among Corruption, Corporate Governance and Corporate Performance in Family Businesses: A Future Research Agenda
Family businesses have distinct characteristics that differentiate them from other firms. Researchers must meticulously analyze issues, with a specific focus on the interplay of family business dynamics, considering this factor. The main objective of this research was to provide insight into the adverse effects of family companies, particularly how the power dynamics inside these organizations might enable corruption or fraud and how corporate governance can help in mitigating these phenomena. Specifically, family businesses can be investigated by considering unique characteristics such as ownership and control, generational dynamics, and corporate governance. To address the study topic, a bibliometric analysis was conducted using the R statistical programming language and the bibliometric tools Biblioshiny and VOSviewer. Data were obtained from the Scopus database and examined in documents. The lack of unbiased external evaluation, the ineffectiveness of internal audits, disputes between different generations, the dominance of family members, and the narrow extent of governance all contribute to the exacerbation of tensions that promote corruption inside family firms. Moreover, the findings indicate that CEO duality correlates with the occurrence of corruption and fraudulent activities, such as manipulating profits. Furthermore, the findings suggest a correlation between the qualities of the board and instances of corruption and bribery inside family firms. These factors also increase the probability of financial statement fraud.
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来源期刊
CiteScore
4.80
自引率
10.00%
发文量
151
审稿时长
11 weeks
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