公司治理理论与机制研究

Q4 Economics, Econometrics and Finance
R. Mishra, S. Kapil
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引用次数: 2

摘要

本文旨在通过对公司治理理论的梳理,了解公司治理机制的理论基础。关于公司治理的主要理论研究,包括在新兴经济体所做的研究,都包括在审查中。本文从价值创造的角度审视公司治理理论。可以看出,公司治理的两种视角,即股东视角和利益相关者视角,并不是对立的,而是指向同一个目标,即价值创造。然而,一个是为股东创造价值,另一个是为社会创造价值。在回顾公司治理视角的理论基础和假设的同时,充分考虑了在现有各种理论基础上公司治理机制的发展。本文提出了一个理解公司治理机制与公司绩效关系的理论框架。本文还指出了公司治理理论面临的新挑战。这是一篇综述论文,主要的限制之一是由于不可获得或不可获得而无意中遗漏了一些文献。本应以英语以外的语言发表的文献也不能纳入本综述。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Study on theories and mechanisms of corporate governance
This paper aims to review the theories of corporate governance for understanding the theoretical basis of corporate governance mechanisms. Major theoretical studies on corporate governance, including studies done in emerging economies, are included in the review. The paper looks at corporate governance theories from value creation point of view. It is observed that the two perspectives of corporate governance, i.e., shareholder and stakeholder perspectives, are not in contrast to each other but are pointing towards the same goal, i.e., value creation. However, one points towards value creation for shareholders and the other points towards creation of societal value. While reviewing theoretical underpinnings and assumptions for corporate governance perspectives, due consideration has been given to the development of corporate governance mechanism based on various existing theories. A theoretical framework for understanding the relationship between corporate governance mechanism and corporate performance has been proposed. Emerging challenges for corporate governance theories have also been indicated. This being a review paper, one of the major limitations is an unintentional omission of some literature because of non-availability or non-reachability. Literature that would have been present in languages other than English could also not been included in the review.
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来源期刊
CiteScore
0.70
自引率
0.00%
发文量
7
期刊介绍: IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.
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