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Dissertations / Theses on the topic 'Corporate governance – East Asia'
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KAWAI, Shin’ichi. "Trend of reforming corporate governance in East Asia; A comparative view." 名古屋大学大学院経済学研究科附属国際経済政策研究センター, 2006. http://hdl.handle.net/2237/11947.
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Li, Yuansha. "Corporate governance and earnings management by misclassification : a study of eight East Asian economies." HKBU Institutional Repository, 2008. http://repository.hkbu.edu.hk/etd_ra/946.
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Lu, Chan. "Ownership concentration and earnings attributes : a comparison between West Europe & East Asia." Thesis, University of Macau, 2010. http://umaclib3.umac.mo/record=b2555550.
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Morrissey, Paul. "The globalisation of higher education in East Asia : reputation management and converging governance." Thesis, University of Bristol, 2010. http://hdl.handle.net/1983/b924b030-2b8a-4b99-a5ed-45f9d29f13ae.
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This research is located within the globalisation debate; in particular, it seeks to illuminate how the influences of globalisation are perceived in particular settings and locations, with particular reference to East Asia. For the purposes of this study, higher education (HE) is taken as an instance of globalisation: the study explores how globalisation is operationalised and determined in changes in governance, and takes the position that a convergence of governance is evident in the case study institutions. The study attempts to address this question via a comparative study of four public universities, three of which are in the greater China, and one in the UK. The empirical research is focused at the heart of the institution, at the level of the faculty, where the strategic and the operational collide. 26 middle managers were asked about their perceptions regarding operational changes at their institutions, and about the motives which they considered relevant to these changes. The study detects an international dimension operating within HE, which has strengthened during the current decade. At least some of the present environment in which the respondents were working was reported as now being global in nature, and I argue that decisions taken because of this global environment represent the process, or one dimension of the process, of globalisation. The respondents seemed particularly aware of, even anxious about, global rankings as a measure of institutional reputation; they suggested that they were involved in a variety of strategies which revolved around enhancing reputation; these centred on the core activities of research and teaching, attracting high quality staff, and promoting an international environment. I argue that these activities reflect a convergence of operations, driven by common motives, though context is of great importance regarding the extent of this convergence
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Choi, Young Rae. "Social coasts: Green growth, transformation of coastal space, and sea governance of East Asia." The Ohio State University, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=osu1440422456.
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Markar, Imran. "An empirical study of corporate financing in East Asia before the financial crisis of 1997." Thesis, University of Cambridge, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.409751.
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Binti, Sanayan Zarina. "The quality of Malaysian interim financial reports and the impact of corporate governance on the quality." Thesis, Cardiff University, 2013. http://orca.cf.ac.uk/45613/.
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This thesis examines the quality of Malaysian interim financial reports (interims) and the impact of corporate governance on the quality. The quality of interims is proxied by timeliness; compliance with the FRS 134, Interim Financial Reporting; compliance with the Bursa Malaysia Listing Requirements (BMLR); and comparability of profit and loss items when they were originally issued and placed in the next year’s corresponding quarter and comparison against the annual reports. Two methods are used to assess the quality of interims namely dichotomous and continuous. The first method provides one score for each proxy if it is in compliance and zero score otherwise and the latter method use the actual values. This thesis has found that the quality of interims is remarkably high for each proxy if a dichotomous method is used and it is moderate for continuous method. The lower quality is due to timeliness and comparability, because Malaysian companies are inclined to publish interims towards the end of the allowable period and most of the interims’is remarkably high for each proxy if a dichotomous method is used and it is moderate for continuous method. The lower quality is due to timeliness and comparability, because Malaysian companies are inclined to publish interims towards the end of the allowable period and most of the interims’ profit and loss items are not comparable. Consequently, compliance with the FRS 134 contributes the most to the quality of interims, while comparability contributes the least. Corporate governance is proxied by the frequency of directors’ meetings, independence, financial literacy, corporate governance expertise, and the ethnicity of directors. This thesis has found that all corporate governance variables are associated with the quality of interims except independence and corporate governance expertise. Despite these associations, multivariate regression reveals that the impact of corporate governance on the quality of interims is very low. These findings have implications for several users such as Malaysian regulatory bodies to ensure that PLC complied with the interim reporting standards; policymakers to ensure there is no misapplication of provision of accounting standards; protect shareholders to appoint appropriate composition of directors; and academicians for future research.
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Ko, Man Ching. "Emerging stock markets in Europe, the Middle East, and Asia." CSUSB ScholarWorks, 2005. https://scholarworks.lib.csusb.edu/etd-project/2894.
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The purpose of this research is to evaluate the performance of the emerging stock markets in three regions. The regions chosen as our testing targets are Europe, The Middle East, and Asia. Performance for 2002 to 2004 will be compared to the U.S. stock market.
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Hansen, Ida Lin Viktoria. "China - the new corporate income tax law and its effect on transfer pricing : and in particular the issue of documentation requirements /." Jönköping : Jönköping University. Jönköping International Business School, 2008. http://www.diva-portal.org/smash/get/diva2:3579/FULLTEXT01.
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Tarmizi, Achmad. "Corporate governance of family firms and voluntary disclosure : the case of Indonesian manufacturing firms." UWA Business School, 2007. http://theses.library.uwa.edu.au/adt-WU2008.0042.
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Weakness in corporate governance and lack of transparency are often considered causes of, or contributors to, the Asian Financial Crisis. Publicly listed companies in Indonesia, like other Asian firms, have a concentrated ownership structure. Focusing on manufacturing firms listed on the Jakarta Stock Exchange (JSX) for the year 2003, this study adopts an agency framework to examine voluntary disclosures included in the annual reports of 149 Indonesian firms and their relationship to various attributes such as: ownership structure; whether a firm is family-owned or not; the owner's involvement in either the Board of Commissioners or Board of Directors; and whether the firm is affiliated with a business group. The results mostly support the notion that ownership structure affects the extent of disclosure in annual reports. First, the results show that, compared to firms with a nonmajority ownership structure, voluntary disclosure is lower in firms with a majority ownership structure. Second, the results indicate that family owned firms are more likely to exhibit lower voluntary disclosure than are non-family owned firms. Third, the analysis shows that, among family firms, firms with a majority (compared to those with a non-majority) ownership structure are more likely to have lower levels of voluntary disclosure. Fourth, the results indicate that, among family firms, firms affiliated with a business group are more likely to make lower voluntary disclosures than independent firms. In contrast, the empirical analysis failed to support the hypothesis that, among family firms, voluntary disclosure would be lower in firms where the owners are involved in the Board of Commissioners compared to those where there is no owner involvement in the Board of Commissioners. Similarly, the results failed to support the hypothesis that, among family firms, voluntary disclosure would be lower in firms where the owners are involved in the Board of Directors compared to those where there is no owner involvement in the Board of Directors. Robustness checks performed using alternate measures of disclosure and the degree of ownership structure did not substantially change the conclusions. This thesis contributes to our understanding of how family firms are governed and the impact of corporate governance on a firm?s level of voluntary disclosure. The results have implications for policy makers and regulators in Indonesia striving to improve corporate governance and transparency.
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Condon, Derek. "Transfer and institutionalisation of corporate governance practices : Asia-Pacific subsidiaries and joint ventures of United Kingdom listed multinational companies." Thesis, University of Warwick, 2007. http://wrap.warwick.ac.uk/2511/.
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This research considers the transfer and institutionalisation of a corporate governance practice to the Asia-Pacific subsidiaries and joint ventures of two UK listed MNEs. The practice under consideration is a risk based system of internal control (RBSIC) that follows the recommendations made in Internal Control: Guidance for Directors on the Combined Code more generally known as the Turnbull Report or guidelines. The main contributions are three-fold. They focus on corporate governance practices below board level; the transfer of corporate governance practices across international borders; and the role of managerial agency as a key influence over institutionalisation. Through the combination of semi-structured interviews, documentation provided by the companies and secondary sources including academic papers, books and news services two case studies were developed – one main case study, consisting of eight embedded case studies – Excelsior; and a supporting case study consisting of two embedded case studies – Landmark. Three key themes emerged: First, although the degree of institutionalisation of the RBSIC differed across cases, the overarching picture was one of ceremonial adoption that had been achieved without the relatively high level of implementation proposed by Kostova and Roth (2002). Secondly, the successful institutionalisation of the RBSIC resides primarily in the individual employees at the recipient business unit. However, the transfer is embedded inside a specific national context that to differing degrees, depending on the differences between the source of the RBSIC and the individual recipient business units, interacts with three practice-specific sub-variables – causal ambiguity, practice-specific absorptive capacity and motivation of the practice recipient. Thirdly, due to over reliance on the regional RBSIC team responsible for the institutionalisation of the practice, their role as gatekeeper, standing between the source of the knowledge (corporate headquarters) and the recipient (Asia-Pacific business units), was unexpectedly a barrier to the development and institutionalisation of the practice.
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Gaudreault, Francis. "Chasing the “East Asian Miracle” in Africa? : A Case Study Analysis of the Rwandan Governance Reform Process Since 2000." Thesis, Université d'Ottawa / University of Ottawa, 2019. http://hdl.handle.net/10393/39158.
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In the last few decades, many governments around the world—especially in emerging economies—have strayed from neoliberal prescriptions to get closer to a model originating from East Asia: the developmental state. These East Asian countries (Singapore, Taiwan, South Korea and Japan) instead of just regulating market mechanisms, have exercised strong control over their economies and society through highly-ambitious long-term economic and social development programs implemented in tight partnership with the private sector. Indeed, this phenomenon is worth exploring when we ask the question of how governance and political economy is evolving in the world and what are the new approaches that can inform governments. This Ph.D. thesis focuses on the evolution of strategies for social and economic development and more specifically on the emergence of developmental states in Africa. By looking at the case of Rwanda that is often considered as a success story in Africa, the aim of this thesis is to show how much this state is transforming its institutions in line with a model that resembles the developmental state, but with its specificities and perspective. Based on a large selection of primary sources gathered in Rwanda between 2015 and 2016, we argue that the system of governance of Rwanda has evolved in a different direction than the typical neo-liberal model often advocated by the West and is following a developmentalist approach much closer to some early East Asian developmental states. The case of Rwanda is a good starting point to analyze the emergence of alternative governance models in Africa which illustrate the current change in today’s political economy.
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Brotto, Lucio. "Influence of corporate responsibility on financial return in forest plantations: case studies from South America, South East Asia and Africa." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2016. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-199305.
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Investments in planted forests in emerging markets are increasing and investors are looking for Sustainable and Responsible Investments (SRI) to integrate Environmental, Social And Governance (ESG) into the investment process.
This study is presenting a first attempt to develop a framework to evaluate the ESG performance of investments in planted forests and to identify relations between the use of SRI tools and the financial performance of investments in planted forests.
The analysis of 121 investments in planted forests allowed the identification of 339 organizations and 50 SRI tools (e.g.: management and investment standards, investment rating) operating with investments in planted forests in emerging markets. The analysis of the 50 SRI tools resulted in the definition of a ESG Reference Document including 155 issues. These issues were organized into an ESG Risk Assessment and have been tested in 12 case studies evenly distributed between Uganda, Cambodia and Vietnam.
The results suggest that the most common instruments are management standards (e.g.: FSC), bank investment policies (e.g.: ABN AMRO Forest and Plantation Policy) and investment rating systems (e.g.: FairForest). The majority of the SRI tools have a broad sectoral approach and are managed by business organizations. Investors are using more than 30 SRI tools but these are characterized by a low level of control such as signature and/or participation or at the most a conformity declaration. On the contrary plantation companies are using less instruments but with top level of control such conformity assessment and certification.
Aspects related to “Legal and Institutional framework” and “Environment” are the most represented inside SRI tools. On the contrary aspects such as “Minimum percentage of protected areas”, “Poverty reduction” and “Prevention of encroachment” are not only the less frequent issues but also the less controlled issues by SRI tools.
The Gold Standard and the Forest Stewardship Council are the SRI tools with the highest performance among the 50 SRI tools analysed.
The ESG Risk Assessment allows to identify the most important 25 issues and reveals that SRI tools are focusing on issues that on-the-ground are not the major risk sources. This is the case of “Third party certification” and “High Conservation Value Forests” (HCVFs). Few exemptions where SRI tools are properly identifying the major risks are “Tenure rights”, “Health and safety of workers” and “Social impact assessment”. Climate change impacts, long term financial sustainability, poverty reduction and encroachment are ranked as the most dangerous sources of risk across the 12 case studies.
SRI tools are positively influencing the risk mitigation, accounting for a percentage of risk mitigation that ranges from 34.31 till 60.63%. FSC certification was often reported by projects’ stakeholders as a key instrument to mitigate risk of investments in planted forests.
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Yerrabati, Sridevi. "Economic governance, foreign direct investment and economic growth in South and East Asia Pacific region : evidence from systematic literature reviews and meta-analysis." Thesis, University of Greenwich, 2014. http://gala.gre.ac.uk/13958/.
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Good economic governance is considered to be one of the key drivers of both inward FDI and economic growth. In spite of this wide belief, empirical estimates focusing on South and East Asia Pacific countries are less than conclusive. The aim of this thesis is to summarise the empirical findings of existing studies on the effect of governance on FDI, FDI on growth and governance on growth for South and East Asia & Pacific regions using systematic literature review and meta-regression analysis. Findings of first meta-regression analysis based on 771 estimates from 48 empirical studies suggest that, except for corruption all measures of governance have an important effect on FDI. While on one hand political stability, government effectiveness and regulation are positively related to FDI, on the other hand rule of law is negatively related to FDI. As expected, aggregate governance has positive effect FDI. Results of second meta-regression analysis applied to 633 estimates from 37 empirical studies indicate that FDI shows growth enhancing effect in the region as a whole. While FDI showed growth enhancing effects in the case of all estimates, estimates controlling for endogeneity and South East Asia, I did not have sufficient observations in the case of South Asia and East Asia to reach firm conclusions. The findings of third meta-regression analysis using 554 estimates from 29 studies suggest that except for corruption, other measures of governance such as law and aggregate governance have positive effect on growth. Surprisingly, in case of voice and accountability, research literature has failed to provide evidence of genuine effect of it on growth. In addition to the above, this thesis highlights that effect size and statistical significance of the reported estimates depends on study, real world, author and journal related aspects. The results of these three studies have important policy implications.
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Kimmet, Philip, and n/a. "The Politics of Good Governance in the Asean 4." Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20060307.141018.
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'Good governance' is an evolving and increasingly influential discursive agenda that introduces new ideas about public policy, specifically targeting managerial behaviour and promoting modern administrative strategies. Most scholars agree that as a notion, good governance combines liberal democratic principles with a 'new public management' (NPM) approach to economic policy-making. What is less clear is who the agenda actually targets. In other words, is the good governance agenda aimed at rulers in particular or the broader population? Implicit in the answer is whether good governance concepts are simply useful tools to help build political credibility, or the agents for better managerial and administrative outcomes. In countries with advanced economies, good governance is invariably used to describe corporate and public administration strategies that invoke ethically grounded 'World's best practice' standards and procedures. However, in developing economies, good governance can take on quite different, and often unintended meanings. This thesis finds that in developing countries good governance is being expressed more as a political tool than as substantive practice and policy reform. This is occurring in an increasingly 'post-Washington consensus' environment that explicitly recognises the importance of the social impact of structural adjustment programs and broader issues of human rights. And importantly as far as this thesis is concerned, during Southeast Asia's current economic recovery, good governance has taken on a whole new relevance. This analysis commences from the assumption that good governance is a discursively created phenomenon that can be understood as a complex notion with both structural and ideational elements. The term is couched in a structure that is both economically technical and socially normative. It has overlapping central tenets driven by regulation and the institutional environment, and should not be viewed as a set of constructs in isolation from the context in which it is being used. And it is based on assumptions about common sense attitudes and shared common good objectives. And as this thesis will demonstrate, good governance functions within an unpredictable and often hostile political environment in which powerful actors are learning to use this new discourse to satisfy political expediencies. Put simply, good governance is nourishing a politics of its own. The thesis uses the ASEAN 4 countries of Southeast Asia: the Philippines, Thailand, Malaysia and Indonesia, as individual and comparative case studies. The studies examine how the concept is shaping the institutional structure of these countries, and includes commentary on the role of good governance in the 2004 round of election campaigning. A genealogy of good governance will be developed in these local contexts, and more generally. This will assist in mapping the concept's evolution in relation to development trajectories and local politics. The hypothesis under examination is - that the good governance agendas in the ASEAN 4 states primarily focus on improving representative rule rather than encouraging self-regulation. Two questions in particular are asked in each of the case studies dor the purpose of testing this hypothesis. What defining features of good governance discourse have been instrumental in the emergence of the politics that surrounds the agenda, and how is the discourse used to expand or limit the democratic possibilities theoretically inherent in good governance strategies and processes? These questions are important because they're designed to bring clarity to the intent of government and the role that the governed play in states where good governance is an increasingly important political issue. Good governance is more than merely a set of prescribed policies and practices. It is an agenda that reflects a specific set of 'neoliberal' ideas, predicated upon generally unarticulated assumptions about the universality of modern administrative practices supported by normative behavioural change. And it appears to privilege specific interests with potentially unjust implications for wider social formations. This assertion pivots on the finding that in various ways good governance discourages the advancement of open politics beyond nominal democratic procedures because it is theoretically grounded on governance principles that are not easily transferred to developing countries with diverging political, cultural and historical experience. Nevertheless, the attempt is underway. Ostensibly it is taking a form that is schooling targeted populations in what is 'good' and 'bad' in the economic interest of the nation. However, these efforts don't appear to be succeeding, at least not in the way the international architects of good governance intended. This thesis finds that this 'mentality' transformation project is clearly informed by Western experience. And this informs the theoretical approach of the thesis. Specifically, a 'governmentality' framework is used, largely because it has been developed out of analyses of rationalities of government in advanced liberal societies, in which the objectives of good governance are firmly grounded. And as this expanding research program has seldom been used to study government in developing countries, this thesis also puts a case for using governmentality tools beyond the boundaries of its modern Western foundations.
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Nunan, Timothy Alexander. "Developing powers : modernization, economic development, and governance in Cold War Afghanistan." Thesis, University of Oxford, 2013. http://ora.ox.ac.uk/objects/uuid:47afb7eb-9a6b-468f-98f5-b9d96fcdf0f6.
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In the last decade, scholars have recognized economic development and modernization as crucial themes in the history of the twentieth century and the ‘global Cold War.’ Yet while historians have written lucid histories of the role of the social sciences in American foreign policy in the Third World, far less is known on the Soviet Union’s ideological and material support during the same period for countries like Egypt, India, Ethiopia, Angola, or – most prominently – Afghanistan. This dissertation argues that the Soviet intervention in Afghanistan is best understood as the final and most costly of a series developmental interventions staged in that country during the latter half of the twentieth century by Afghans, Soviets, Americans, Germans and others. Cold War-era Afghanistan is best understood as a laboratory for ideas about the nation-state and the idea of a ‘national economy.’ One can best understand Afghanistan during that period less through a common but ahistorical ‘graveyard of empires’ narrative, and more in terms of the history of the social sciences, the state system in South and Central Asia, and the ideological changes in ideas about the state and the economy in 20th century economic thought. Four chapters explore this theme, looking at the history of the Soviet social sciences, developmental interventions in Afghanistan prior to 1978, a case study of Soviet advisors in eastern Afghanistan, and Soviet interventions to protect Afghan women. Making use of new materials from Soviet, German, and American archives, and dozens of interviews with former Soviet advisors, this dissertation makes a new and meaningful contribution to the historical literature on the Soviet Union, Central Asia, and international history.
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Brotto, Lucio [Verfasser], Jürgen [Akademischer Betreuer] Pretzsch, and Davide Matteo [Akademischer Betreuer] Pettenella. "Influence of corporate responsibility on financial return in forest plantations: case studies from South America, South East Asia and Africa / Lucio Brotto. Betreuer: Jürgen Pretzsch. Gutachter: Davide Matteo Pettenella." Dresden : Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2016. http://d-nb.info/1095395378/34.
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Lee, Ji-Yong. "La gouvernance d'entreprise et l'hybridation : le cas de l'Asie." Thesis, Bordeaux 4, 2011. http://www.theses.fr/2011BOR40022/document.
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La tentative pour comprendre les changements affectant les modèles de gouvernance d’entreprise est un des débats sur les transformations du capitalisme à l’heure actuelle. L'Asie ne fait pas exception à ce phénomène. Les modes de gouvernance ont connu une évolution importante depuis la crise financière de 1997. Cette thèse cherche à rendre compte de ces transformations dans un cadre d’analyse du changement institutionnel. La conception de la gouvernance est appréhendée comme étant dépendante de l’environnement institutionnel dans lequel évolue la firme. L’étude de l’évolution des modes de gouvernance nécessite donc la compréhension du changement institutionnel.Sur cette base, nous développons l’hypothèse de l’hybridation et notre propre interprétation des changements de la gouvernance. L’hybridation est soumise à deux séries de forces : celles qui sont favorables aux changements et celles qui leur résistent. Le processus d’adaptation des nouvelles pratiques introduites génère à terme un modèle adapté aux conditions locales. Notre analyse empirique révèle que les évolutions récentes ont fait émerger une pluralité de modèles sur la zone asiatique : 3 modèles hybrides et 1 modèle qui est resté inchangé face aux réformes d’inspiration anglo-saxonne. Nous étudions également empiriquement les forces qui favorisent le changement ainsi que les facteurs de la résistance. Ce travail permet d’apporter une vision globale des mutations rencontrées dans la gouvernance dans la région asiatiqueUnderstanding of the changes in corporate governance lies at the heart of contemporary debates about transformation of capitalism. Asia is no exception to this phenomenon. Asia’s corporate governance has undergone significant changes since the financial crisis of 1997. Our study, based on the theory of institutional change, seeks to examine current transformations. The concept of corporate governance is viewed as being dependent on institutional environments in which the firm evolves. The analysis of the changes in corporate governance is therefore needed to understand institutional change.On this basis, we argue that the current transformation is experiencing a process of hybridization and we suggest a framework to understand ongoing corporate governance reform. Hybridization carries two opposed forces: drivers for change and resistance to change. But the dynamic process of adaption of newly imported practices leads to new model adapted to local conditions. Our empirical analysis allows us to apprehend the diverse pattern of corporate governance in the region of Asia even within the current context of adherence to the Anglo-Saxon model: we find three hybrid models and one other model which has not committed to the reform. We also study the sources of change and the factors that give rise to resistance. We provide an overview of the recent changes in corporate governance practice in Asian countries
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Gideon and 王及祥. "The Effect of Corporate Governance on Corporate Social Responsibility Disclosure: Evidence from South-East Asia Countries." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/ncf22t.
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碩士長榮大學
管理學院經營管理碩士班
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This study examines the effect of corporate governance on the level of CSR disclosure in common law countries (Singapore and Malaysia) and civil law countries (Indonesia, Thailand and Philippine). Using the top 50 companies from 5 South-East countries, this study doesn’t find a positive association between the proportion of independent director in CSR committee and the level of CSR disclosure in 5 countries of South-East Asia. This study finds the proportion of independent director on board significantly impact the level of CSR disclosure in Thailand but not at the others such as Indonesia, Malaysia, Singapore and Philippine which suggesting that independent director on board impact the level of CSR disclosure in Thailand instead of Indonesia, Malaysia, Singapore and Philippine. Furthermore, this study finds that the proportion of gender diversity on board significant impact the level of CSR disclosure in Malaysia but not at the other countries. The study also finds the higher proportion of foreign ownership significantly impact the level of CSRD in Thailand. The study finds there is a negative association of the higher proportion of institutional ownership and the level of CSR disclosure in Malaysia Singapore (common law countries). Furthermore, this study finds state ownership has a significantly impact the level of CSR disclosure in Malaysia, Thailand and Philippine. This study finds that Thailand has the highest CSR disclosure score in the South East Asia countries (Indonesia, Malaysia Singapore, Thailand and Philippine). Furthermore, the common law countries, such as Singapore and Malaysia have a higher CSR disclosure score compared to civil law countries, such as Indonesia, Thailand and Philippines. This study finds out that Thailand has the highest CSR disclosure score in the South East Asia countries (Indonesia, Malaysia Singapore, Thailand and Philippine).. Furthermore, the common law countries, such as Singapore and Malaysia have a higher CSR disclosure score compared to civil law countries, such as Indonesia, Thailand and Philippines. Keywords : corporate governance, corporate social responsibility disclosure, common and civil law,
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Chen, Leticia Shen, and 沈巧巧. "The Corporate Governance Role of Banks: Ownership Structures and Relationship with Performances from East Asia." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/16750736128399473332.
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碩士國立臺灣大學
財務金融學研究所
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In our research we intend to examine the role of East Asian ownership structure in banking industry with respect to corporate governance during the period 2007 and 2012. We present the findings using governance index from Credit Lyonnais Securities Asia (CLSA) perspective and a sample of selected developing and developed member countries of Asia, a region that is relatively familiar with active government participation. The study covers China, Hong Kong, India, Indonesia, South Korea, Malaysia, Philippines, Taiwan and Thailand. We find that governance quality reform is positively associated with government ownership during period of crises. However, institutional ownership has detrimental impact to governance as opposed to previous studies. Our results suggest that governance reform in East Asia should focus on strengthening the role of dominant owners in upholding trust in their societies rather than adopting policies and practices from Western economies with completely different ownership, legal and financial systems.
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"An empirical test of the impact of ownership structure on leverage and investment of East Asian firms." 2003. http://library.cuhk.edu.hk/record=b5891553.
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Dai Yi.Thesis (M.Phil.)--Chinese University of Hong Kong, 2003.
Includes bibliographical references (leaves 79-82).
Abstracts in English and Chinese.
ABSTRACT --- p.i
ACKNOWLEDGEMENT --- p.iii
TABLE OF CONTENTS --- p.iv
LIST OF TABLES --- p.vi
CHAPTER
Chapter ONE --- INTRODUCTION --- p.1
Background
Purpose
Summary of hypotheses and results
Organization
Chapter TWO --- REVIEW OF THEORIES AND LITERATURE --- p.5
The Literature on ownership structure
Theoretical explanations for capital structure
The Literature on investment-cash flow sensitivities
Chapter summary
Chapter THREE --- DATA COLLECTION --- p.15
Sample selection
Ownership and control definition
Patterns of the East Asian Firm Ownership
Country characteristic variables
Chapter summary
Chapter FOUR --- THE RELATIONSHIP BETWEEN OWNERSHIP STRUCTURES AND FIRM LEVERAGE --- p.23
Rationale for the study
Hypothesis
Description of regression variables
The Heteroscedasticity problem and solution
Regression results
Accounting for country effects
Chapter summary
Chapter FIVE --- THE RELATIONSHIP BETWEEN OWNERSHIP STRUCTURES AND INVESTMENT-CASH FLOW SENSITIVITY --- p.42
Theoretical framework
Hypothesis
Regression specification
Summary statistics
Empirical findings
Country characteristic control
Chapter summary
Chapter SIX --- CONCLUSION --- p.52
TABLES --- p.54
BIBLIOGRAPHY --- p.79
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"Do Multiple Large Shareholders Affect Financing and Operating Strategies, and Firm Performance: Teen-aging of East Asian Owners." Thesis, 2014. http://hdl.handle.net/10388/ETD-2014-11-1858.
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We investigate how the evolution of ownership structure affects corporate financial and operating performance and corporate strategies. In particular, we study whether the shift in control rights away from the dominant shareholder mitigates agency problems and accordingly expropriation of minority investors by the controlling shareholder. More specifically, does the increase in power of the second large shareholder manifest in the firm’s operating and financial performance, and financing and operating strategies? Using ownership data for 1996 and 2008 representing 403 firms from nine East Asian countries, we find strong and robust evidence that the change in the voting rights of the second largest shareholder over these twelve years is associated with higher firm valuation, better operating performance, better access to long term financing, more efficient operation management strategies and a higher dividend payout ratio. Consistent with prior literature that finds multiple large shareholders play an internal governance role and mitigate agency problems, our findings imply that an increase in the voting rights of the second large shareholder improves firm’s corporate governance and mitigates agency problems consequently increasing firm performance and improving strategies.
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"The institutional constraints of turnaround in East Asia." 2001. http://library.cuhk.edu.hk/record=b5890752.
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Chan, Eunice Shan.Thesis (M.Phil.)--Chinese University of Hong Kong, 2001.
Includes bibliographical references (leaves 108-119).
Abstracts in English and Chinese.
ABSTRACT --- p.i
CHINESE ABSTRACT --- p.ii
ACKNOWLEDGMENTS --- p.iii
TABLE OF CONTENTS --- p.iv
LIST OF TABLES --- p.v
LIST OF FIGURES --- p.vi
CHAPTERS
Chapter 1. --- INTRODUCTION --- p.1
Chapter 2. --- LITERATURE REVIEW --- p.5
Definitions of Turnaround --- p.5
Causes of Firm Decline --- p.6
Severity of the Situation --- p.8
A Western Perspective on Turnaround Responses --- p.10
Turnaround Success --- p.20
Turnaround in the Non-U. S. Contexts --- p.21
Chapter 3. --- THEORETICAL FRAMEWORK AND HYPOTHESES --- p.23
Organizing Framework --- p.23
Institutions and Their Impact on Turnaround --- p.26
Institutional Environment in East Asia and the West --- p.32
Hypotheses --- p.44
Chapter 4. --- METHODOLOGY --- p.54
Research Design --- p.54
Quantitative Methods --- p.55
Qualitative Methods --- p.62
Chapter 5. --- RESULTS --- p.65
Quantitative Results --- p.65
Qualitative Evidence --- p.79
Chapter 6. --- DISCUSSION AND CONCLUSION --- p.97
Implications --- p.98
Limitations and Future Research --- p.102
Conclusion --- p.104
REFERENCES --- p.108
APPENDIX 1: INTERVIEW PROTOCOL --- p.120
APPENDIX 2: ANALYSIS OF FIRMS WITH NON-ETHNIC CHINESE PRINCIPALS REMOVED --- p.121
APPENDIX 3: ANALYSIS OF FIRMS WITH LOW Z-SCORES --- p.123
APPENDIX 4: ANALYSIS OF FIRM SIZE --- p.126
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CHEN, CHING-SHENG, and 陳慶生. "Exploring the Influences of CSR on Corporate Image and Purchase Behavior : Evidence from East Asia." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/45c662.
Full textAbstract:
碩士國立高雄第一科技大學
行銷與流通管理系連鎖加盟管理碩士班
106
The purpose of this study explored how perceptions of corporate social responsibility (CSR) influence the corporate image and consumers' purchasing behaviors under different CSR contexts (perceived CSR and attitudes toward CSR with social media usage). This study compared consumers' perception of CSR in four countries (Japan, China, Hong Kong and Taiwan) with different economic and cultural backgrounds. Samples are collected from 160 consumers in Japan, 1150 consumers in China, 154 consumers in Hong Kong and 476 consumers in Taiwan. This study used SmartPLS 2.0 to analyze the data. We consider that CSR can indeed influence consumer purchasing behavior. In addition, we argued that the strongest influence on corporate image in Japan and Taiwan is consumers' perception of CSR, however the strongest influence on corporate image in China and Hong Kong is consumers' attitude toward CSR with social media usage. Our findings help multinational corporations can benefit from these results because they can take this to understand which CSR strategies can improve corporate image efficiently and enhance consumers' purchase behavior in countries with different cultures.
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Wang, Shu-Huei, and 王舒慧. "Are Corporate Governance Indexes Useful Benchmarks for Equity Investment? Empirical Evidence from US and Asia." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/56689928709137586708.
Full textAbstract:
碩士國立交通大學
財務金融研究所
93
This is the first study that investigates the relation between Corporate Governance and investment performance from the point of view of American investors. We utilize the empirical finding of American and the Asian-Pacific’s samples and show that better disclosure rankings on a composite basis result in higher investment performance in American samples. However, in the Asian-Pacific samples, the Corporate Governance rankings of Credit Lyonnais Securities Asia (CLSA) do not show useful information in investors’ portfolio decision. The research also considers the performance of different corporate governance portfolios under different legal origins. The results do not support the hypothesis that corporate governance index of CLSA provides useful information of portfolio decisions for countries with weak legal origin.
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Tsai, Tsung Nan, and 蔡宗南. "Corporate Governance and The Choice of Depositary Receipt : Evidence From Middle East & Africa." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/59rhbx.
Full textAbstract:
碩士國立中正大學
會計與資訊科技研究所
102
After ADR issuance, the corporate governance quality of sponsored ADRs has improved. We also find that firms with higher ownership concentration are more likely to issue unsponsored ADR. Besides, firms' financial performance is improved after the issuance of the types of DR that allows for potential fund raising.
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PRASETYO, ARIES HERU, and 林中山. "Relating Complexity and Contingency Theory into Non-Profit Governance – New Concepts, Model and Empirical Findings from South East Asia." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/25257v.
Full textAbstract:
博士輔仁大學
商學研究所博士班
106
The study aims to provide a clear explanation on non-profit governance. The idea is coming from facts that most current works has not yet succeeds to derive the model from basic characteristic of NPO. Specifically, this thesis is trying to continue the works of Cornforth (2016a, 2014b, 2013c, 2012d, 2004e), Bradshaw (2009), Brown (2005) and Morgan (1989) who are consistently observing the theme through several different angle. Surprisingly, one of the latest works had falsified the current thought by emphasizing that non-profit governance is about the boards’ behavior, causing all previous methods – which popular as the adoption ways has lost its reliability. However, signaled by former studies, this thesis is trying to incorporate two related behavior theories: contingency and complexity theory. The thesis begins with posing four questions relating to non-profit governance using South East Asia’s perspective. As the study is aiming to provide a new concept, model and theory therefore, combinations among qualitative and quantitative perspective is undertake. Consequently, methods such as comprehensive literature review, cross-case analysis and desk research are performed to pose the early model for non-profit governance. The model is then being tested upon participative observation research on two NPO in Indonesia to derive the possible attribute in justifying the final model. As to that point, an empirical test using cross-sectional data from 186 NPO in Indonesia, Malaysia and Singapore is perform, aiming for generalization of the findings. As results, the study proposes four models of non-profit governance namely (1) collaborative governance model, (2) partnership governance model, (3) compliance governance model and (4) collective governance model. From the empirical study, the study emphasizes variables such as economic uncertainty, board size, expert-diversity, level of openness, knowledge diversity, faith diversity, contingency and bureaucracy as having significant contribution to the overall performance. However, with explanations power more than 52.7%, this study confirms that the proposed model might represent the ideal forms of non-profit governance.
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Arslan-Ayaydin, O., C. Florackis, and Aydin Ozkan. "Financial flexibility, corporate investment and performance: evidence from financial crises." 2013. http://hdl.handle.net/10454/11461.
Full textAbstract:
noThis study examines the impact of financial flexibility on the investment and performance of East Asian firms over the period 1994–2009. We employ a sample of 1,068 firms and place particular emphasis on the periods of the Asian crisis (1997–1998) and the recent credit crisis (2007–2009). The results show that firms can attain financial flexibility, primarily through conservative leverage policies and less commonly by holding large cash balances. Financial flexibility appears to be an important determinant of investment and performance, mainly during the Asian 1997–1998 crisis. In particular, firms that are financially flexible prior to this crisis (1) have a greater ability to take investment opportunities, (2) rely much less on the availability of internal funds to invest, and (3) perform better than less flexible firms during the crisis. Our analysis covering the credit crisis period of 2007–2009 suggests that some of the advantages of flexible firms towards investing persist but are significantly less pronounced over that period. We also find that the value of financial flexibility is region/country specific, which may be explained by the fact that different regions/countries often adopt different macroeconomic policies and operate in diverse economic/legal environments.
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Brotto, Lucio. "Influence of corporate responsibility on financial return in forest plantations: case studies from South America, South East Asia and Africa." Doctoral thesis, 2015. https://tud.qucosa.de/id/qucosa%3A29287.
Full textAbstract:
Investments in planted forests in emerging markets are increasing and investors are looking for Sustainable and Responsible Investments (SRI) to integrate Environmental, Social And Governance (ESG) into the investment process.
This study is presenting a first attempt to develop a framework to evaluate the ESG performance of investments in planted forests and to identify relations between the use of SRI tools and the financial performance of investments in planted forests.
The analysis of 121 investments in planted forests allowed the identification of 339 organizations and 50 SRI tools (e.g.: management and investment standards, investment rating) operating with investments in planted forests in emerging markets. The analysis of the 50 SRI tools resulted in the definition of a ESG Reference Document including 155 issues. These issues were organized into an ESG Risk Assessment and have been tested in 12 case studies evenly distributed between Uganda, Cambodia and Vietnam.
The results suggest that the most common instruments are management standards (e.g.: FSC), bank investment policies (e.g.: ABN AMRO Forest and Plantation Policy) and investment rating systems (e.g.: FairForest). The majority of the SRI tools have a broad sectoral approach and are managed by business organizations. Investors are using more than 30 SRI tools but these are characterized by a low level of control such as signature and/or participation or at the most a conformity declaration. On the contrary plantation companies are using less instruments but with top level of control such conformity assessment and certification.
Aspects related to “Legal and Institutional framework” and “Environment” are the most represented inside SRI tools. On the contrary aspects such as “Minimum percentage of protected areas”, “Poverty reduction” and “Prevention of encroachment” are not only the less frequent issues but also the less controlled issues by SRI tools.
The Gold Standard and the Forest Stewardship Council are the SRI tools with the highest performance among the 50 SRI tools analysed.
The ESG Risk Assessment allows to identify the most important 25 issues and reveals that SRI tools are focusing on issues that on-the-ground are not the major risk sources. This is the case of “Third party certification” and “High Conservation Value Forests” (HCVFs). Few exemptions where SRI tools are properly identifying the major risks are “Tenure rights”, “Health and safety of workers” and “Social impact assessment”. Climate change impacts, long term financial sustainability, poverty reduction and encroachment are ranked as the most dangerous sources of risk across the 12 case studies.
SRI tools are positively influencing the risk mitigation, accounting for a percentage of risk mitigation that ranges from 34.31 till 60.63%. FSC certification was often reported by projects’ stakeholders as a key instrument to mitigate risk of investments in planted forests.
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Amegashie, Derrick, and 戴立岢. "Communicating Corporate Social Responsibility on the Internet: A Case Study of Top Airline Industries in Asia, Europe and the Middle East." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/djbb86.
Full textAbstract:
碩士輔仁大學
國際創業與經營管理學程碩士在職專班
103
There is a remarkable history allied with the evolution of the concept and classification of corporate social responsibility (CSR). This resurgence has created attention among practitioners and companies to understand the ability of CSR to address environmental and social harms. In this paper, significant advances will be made to address and track the development of CSR and sustainability reporting in the airline industry. As a corrective, we will research to promote and create awareness of airline companies’ engagement in CSR. Emphasis will be specifically placed on the airlines reporting CSR practices rather than directly on the CSR activities. Two comparative research designs will be adopted to analyze this development. A qualitative content analysis using Global Reporting Initiative (GRI 4) and six airlines CSR webpages under presentation, content and interactivity theory will be used. With efforts from airlines to make their CSR reports comparable, comparability across different carriers’ reports and presented measures has not yet been achieved and is not expected to do so in the near future. It will demonstrate that, while a large number of organizations report commitment to CSR and sustainability goals and objectives, only a small number of them provide details on precise initiatives undertaken to help these goals and even less of them report actual performances achieved. The study also identifies some difficulties which makes it challenging in comparing airline industries that do not report it, issues including different methodologies and measures applied, lack of clarity with regards to the scope of reporting. The study will also assess the comprehensiveness and quality of CSR reports published by the airline industry. The findings indicate that CSR and sustainability reporting is not commonly practiced among airline industries and when it is even done, there is some amount of variability in the disclosure practices.
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Elamer, Ahmed A., C. G. Ntim, H. A. Abdou, A. Zalata, and M. Elmagrhi. "The Impact of Multi-Layer Governance on Bank Risk Disclosure in Emerging Markets: The Case of Middle East and North Africa." 2019. http://hdl.handle.net/10454/16799.
Full textAbstract:
YesThis study examines the impact of multi-layer governance mechanisms on the level of bank risk disclosure. Using a large dataset from 14 Middle East and North Africa (MENA) countries over a period of 8 years, our findings are three-fold. First, our results suggest that the presence of a Sharia supervisory board is positively associated with the level of risk disclosure. Second and at the bank-level, we find that ownership structures have a positive effect on the level of risk disclosure. At the country-level, our evidence suggests that control of corruption has a positive effect on the level of bank risk disclosure. Our study is, therefore, a major departure from much of the existing accounting literature that offers new crucial insights that show that firms’ disclosure choices are not mainly shaped by firm-level (internal) governance arrangements, but also country-level (external) governance and religious factors. Our findings have important implications for corporate boards, investors, regulatory authorities, standards-setters and governments relating to the development, implementation and enforcement of corporate and national governance standards.
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Chiu, Chung-wei, and 邱重崴. "The Emerging Civil Society in East Asia(Japan,Korea,and Taiwan): Theoretical and Empirical research of Global Governance in the Early Part of Detecting." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/92889673277206002303.
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