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1

Mishra, Supriti, and Pitabas Mohanty. "Corporate governance as a value driver for firm performance: evidence from India." Corporate Governance 14, no. 2 (2014): 265–80. http://dx.doi.org/10.1108/cg-12-2012-0089.

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Purpose – The study aims to examine corporate governance issues in India and establish the relationship between corporate governance and financial performance. Design/methodology/approach – The sample comprises 141 companies belonging to the “A” group stocks listed in the Mumbai Stock Exchange of India. Considering the institutional uniqueness in India, a composite measure of corporate governance is developed comprising three indicators – legal, board and proactive indicators. Data on the three indicators and financial performance were procured from secondary sources. In the step-wise multiple
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Apostolou, Apostolos K., and Maria-Eleni Agoraki. "Corporate governance indicators and risk-taking." Corporate Ownership and Control 8, no. 4 (2011): 9–24. http://dx.doi.org/10.22495/cocv8i4p1.

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This paper analyzes the relationship between risk-taking and corporate governance indicators, in terms of board characteristics, financial information quality and ownership structure. Unlike previous studies, we apply a broad range of corporate governance indicators and use a suitable econometric model to solve for possible endogeneity issues. The empirical framework is applied to an industry-wide sample of UK firms during the period 2002-2009. We find that board size and more executives positively affect firm risk-taking, while independence in audit committees has a negative impact. Finally,
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GODFREY, STEVE. "BENCHMARKS AND INDICATORS TOR CORPORATE GOVERNANCE." African Security Review 11, no. 4 (2002): 25–29. http://dx.doi.org/10.1080/10246029.2002.9628142.

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Moulis, P. "Corporate governance vs. crisis of company." Agricultural Economics (Zemědělská ekonomika) 49, No. 6 (2012): 275–77. http://dx.doi.org/10.17221/5386-agricecon.

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There is a lot of available investigations in the area of company crisis reasons problems nowadays. These inquiries were summarised into the indicators of company crisis reasons. The development and level of these indicators is not possible to consider to be company crisis reasons but above all to be its manifestation. The veritable reason of crisis is the absence of effective control mechanisms in the company, especially of the “natural” control mechanisms. The natural control mechanism means such as rises from the substance of joint stock companies (respectively
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Kocmanová, Alena, and Marie Dočekalová. "Construction of the economic indicators of performance in relation to environmental, social and corporate governance (ESG) factors." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 4 (2012): 195–206. http://dx.doi.org/10.11118/actaun201260040195.

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The article is focused on economic performance in relation to environmental, social and corporate governance indicators. Indicators are increasingly used by investors to understand the processes in company, focusing on the key factors. Many international institutions engaged in the development of environmental, social and corporate governance indicators and they are in accordance with financial institutions trying to find a common language in defining the environmental, social and corporate governance indicators affecting their common objectives to achieve sustainable, long-term growth and pro
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Pavláková Docekalová, Marie, Alena Kocmanová, and Jirí Kolenák. "Development of Corporate Governance Performance Indicators for Czech Manufacturing Companies." DANUBE: Law and Economics Review 6, no. 1 (2015): 57–72. http://dx.doi.org/10.1515/danb-2015-0004.

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Abstract Effective corporate governance is a key element in achieving long-term success for any company. The codes of conduct that corporate governance adopts directly determine the sustainability of business activities. With this in mind, this paper aims to demonstrate the results of research that identifies a set of key indicators of corporate governance performance. The presented research is quantitative. In order to identify key performance indicators, factor analysis was employed. It was found that corporate governance performance is influenced by two factors. For the first factor, the re
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Kryukov, Dmitry, and Raimonds Strauss. "Information security governance as key performance indicator for financial institutions." Scientific Journal of Riga Technical University. Computer Sciences 38, no. 38 (2009): 161–67. http://dx.doi.org/10.2478/v10143-009-0014-x.

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Information security governance as key performance indicator for financial institutions Due to their nature financial institutions and their performance are in constant focus of attention from different stakeholder groups. These groups according to their functions and interests are implementing different sets of key performance indicators for financial institution performance assessment. In the proposed paper authors present a hypothesis of information security governance being a financial institution key performance indicator. Authors provide high level overview of existing situation in key p
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Purbawangsa, Ida Bagus Anom, Solimun Solimun, Adji Achmad Reinaldo Fernandes, and Sri Mangesti Rahayu. "Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016)." Social Responsibility Journal 16, no. 7 (2019): 983–99. http://dx.doi.org/10.1108/srj-08-2017-0160.

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Purpose The purpose of this study is to examine the relationship of corporate governance and corporate profitability on corporate value with corporate social responsibility (CSR) disclosure as the intervening variable. Design/methodology/approach The population of this study was all companies listed in Indonesia, China and India Stock Exchange in 2013-2016. The inferential statistics used in this study applied the partial least square-based (PLS-based) structural equation model (SEM) method with PLS. The PLS method was selected based on the consideration that there was a construct formed with
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Kocmanová, Alena, and Iveta Šimberová. "DETERMINATION OF ENVIRONMENTAL, SOCIAL AND CORPORATE GOVERNANCE INDICATORS: FRAMEWORK IN THE MEASUREMENT OF SUSTAINABLE PERFORMANCE." Journal of Business Economics and Management 15, no. 5 (2014): 1017–33. http://dx.doi.org/10.3846/16111699.2013.791637.

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The article is concerned with determination of environmental, social and corporate governance (ESG) indicators of performance. The objective of carried-out empirical research is to determine ESG indicators as a key framework of the measurement of sustainable performance of a company in its Sustainable Reporting. On the basis of conducted empirical research, applying factor analysis, the environmental, social and corporate governance indicators for companies active in the processing industries CZ-NACE have been specified. The indicators were selected in a series of successive phases by a multi-
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Festić, Mejra, Polona Črepinko, and Borut Bratina. "The Importance of Corporate Governance of Banks Concerning the Ownership in the International Environment." Naše gospodarstvo/Our economy 66, no. 4 (2020): 11–27. http://dx.doi.org/10.2478/ngoe-2020-0020.

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Abstract The analysis of the factors of corporate governance is divided into four thematic sections. In the first part corporate governance is defined as part of the broader economic context. The second part deals with the principles of corporate governance. In the third part, the relation between the index of corporate governance and individual indicators (an indicator of commitment, transparency, and disclosure, caring for partners, and control and audit) regarding ownership is defined. An analysis was undertaken for the countries of Central and Eastern Europe. A higher level of foreign owne
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Putra, Defriko Gusma, Yodi Pratama, Indra Mulia Pratama, and Nisha Selvia. "Mediating Role of Corporate Governance on the Effect of Earnings Management and Financial Risk on Firm Value." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 13, no. 2 (2022): 1–19. http://dx.doi.org/10.33558/jrak.v13i2.4478.

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This study is to determine the effect of earnings management with discretionary accruals indicators and financial risk with debt to equity ratio (DER) indicators on firm value with price earning ratio (PER) indicators with corporate governance as a mediating variable with managerial ownership and institutional ownership indicators. The research method is quantitative with the object of research being the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017 with all out observations of 87 information. The test results show that earnings man
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Kodriyah, Nana Umdiana, Denny Putri Hapsari, and Santi Octaviani. "Does Earnings Quality Mediate The Effect Of Corporate Governance On Firm Value." International Journal of Science, Technology & Management 2, no. 6 (2021): 2026–40. http://dx.doi.org/10.46729/ijstm.v2i6.376.

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This study aims to examine the influence of corporate governance factors on firm value and earnings quality as mediating variables. Research Methodology Using Purposive Sampling techniques, so as to obtain a data of 102. The analysis technique used was to use multiple regression and path analysis. Indicator of corporate governance has effect on firm value are managerial ownership and audit committee. Indicator of corporate governance has effect on earnings quality are Institutional ownership and audit committee. The earnings quality has no significant effect on the value of the company and has
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Dragomir, Voicu D. "Comparative Evidence on Corporate Governance Outcomes in the G20 Countries." World 3, no. 4 (2022): 993–1008. http://dx.doi.org/10.3390/world3040056.

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The purpose of this study is to investigate the differences between developed countries in terms of corporate governance outcomes at aggregate and granular levels. The population of companies was collected from the database curated by Refinitiv. The sample was selected according to two criteria: the existence of governance scores for the financial year 2021 and the registration of a company in any of the G20 countries or the European Union. The results are presented by ranking the G20 countries based on four aggregate indicators and four granular indicators of corporate governance quality. Whi
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Mamikonyan, K. "DIVIDEND POLICY IN THE CORPORATE GOVERNANCE SYSTEM OF COMPANIES." Criminalistics and Forensics, no. 65 (May 18, 2020): 557–67. http://dx.doi.org/10.33994/kndise.2020.65.55.

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Over the past decade, dividend policy has become a fundamental element of the financial strategy of joint-stock companies, as it has a direct impact primarily on the corporate governance of the company. It can be considered that dividend payments are most often connected not with financial indicators, but with a significant improvement of the quality of corporate governance in the company, i.e. dividend payments are more likely an element of corporate governance. In essence, the high quality of corporate governance somewhat reduces the likelihood of making the wrong decision. To the qualitativ
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15

Diana, Patricia. "Implementasi Tata Kelola Perusahaan Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan di Indonesia." Jurnal ULTIMA Accounting 7, no. 2 (2016): 1–17. http://dx.doi.org/10.31937/akuntansi.v7i2.177.

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Indonesia as one of developing countries should prepare for intense business competition in international market by continuously improving their financial performance which reflected by profitability enhancement. In order to achieved this goals, companies should build synergic relationship between stakeholders. Implementation of corporate governance is believed can assist companies in improving firm value by minimizing cost and maximize companies’ profit. This study aims to investigate the effect of corporate governance implementation on Indonesian companies. Corporate Governance Perception In
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Mardnly, Zukaa, Sulaiman Mouselli, and Riad Abdulraouf. "Corporate governance and firm performance: an empirical evidence from Syria." International Journal of Islamic and Middle Eastern Finance and Management 11, no. 4 (2018): 591–607. http://dx.doi.org/10.1108/imefm-05-2017-0107.

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Purpose This study aims to examine the impact of aggregate and individual corporate governance provisions on firm performance on all firms listed at Damascus Securities Exchange (DSE) for the period between 2011 and 2015. In addition, it disentangles ownership structure provision to ownership concentration and foreign ownership and investigates which component of ownership structure stands behind the significance of ownership structure in explaining firm performance. Design/methodology/approach The study uses multiple linear regression models to analyze the relationship between aggregate corpo
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Li, Chuan Jun. "The Design of Index about Corporate Governance Based on PCA Method." Advanced Materials Research 926-930 (May 2014): 4085–88. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.4085.

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This article uses the PCA method (Principal component analysis) to evaluate the level of corporate governance. PCA is used to analyze the correlation among 10 original indicators, and extract some principal components so that most of the information of the original indicators is extracted. The formulation of the index of corporate governance can be got by calculating the weight based on the variance contribution rate of the principal component, which can comprehensively evaluate corporate governance.
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Chvátalová, Zuzana, and Iveta Šimberová. "Analysis of ESG indicators for measuring enterprise performance." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 7 (2013): 2197–204. http://dx.doi.org/10.11118/actaun201361072197.

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In this article authors focus on the analysis of the whole set of environmental, social and corporate governance (ESG) indicators for the elimination of double or triple effects within the next construction of methods for measuring corporate performance. They build on their previously published results (in Acta univ. agric. et silvic. Mendel. Brun., 2012). The partial actual selected results of a recently undertaken currently project entitled ‘Construction of Methods for Multifactorial Assessment of Company Complex Performance in Selected Sectors’ were used. This project was solved the researc
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Khoerunisa, Sri Rubitania, and Ade Imam Muslim. "Struktur Corporate Governance dan Financial Indicators terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019)." Jurnal Akuntansi 15, no. 2 (2021): 109–35. http://dx.doi.org/10.25170/jak.v15i2.2218.

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Penelitian ini bertujuan untuk mengetahui gambaran dari struktur corporate governance, financial indicators dan nilai perusahaan pada perusahaan manufaktur, dan untuk mengetahui pengaruh struktur corporate governance dan financial indicators terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2015-2019 baik secara simultan maupun parsial.Penelitian ini merupakan jenis peelitian kuantitatif dengan metode penelitian yang digunakan adalah metode deskritif dan verifikatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yag terdaftar di BE
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Šimberová, Iveta, and Alena Kocmanová. "Corporate governance – research of key indicators on market of processing industry in the Czech Republic via cluster analysis." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 7 (2012): 359–68. http://dx.doi.org/10.11118/actaun201260070359.

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The discussion on corporate governance has oriented on practical problems, including corporate fraud, the abuse of managerial power and social irresponsibility. Contemporary cognition implicates the fact that the questions regarding to corporate governance are very actual especially in relation to company competitiveness, company performance and sustainability of success (long term viability). Paper is focused to the current questions regarding to the definition of corporate governance, looking for the appropriate conceptual framework and identification of key corporate governance indicators i
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Sheveleva, G. I. "Corporate Governance in Russian electric power industry in terms of consumer requirements to its funding sources." E3S Web of Conferences 58 (2018): 02004. http://dx.doi.org/10.1051/e3sconf/20185802004.

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The paper highlights a strong interest of energy consumers in attracting investment in the development of Russian power generation companies. The importance of corporate governance for enhancing the investment attractiveness of these companies is emphasized. An in-depth evaluation of their current corporate practices was carried out within the framework of the existing ownership structure. The study identified the indicators of corporate governance quality for the benefit of modern investors that are the least observed by the overwhelming majority of power companies. The indicators were obtain
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Dočekalová, Marie. "Determination of Indicators of Corporate Governance Performance Measurement in the Czech Republic." Acta Universitatis Bohemiae Meridionalis 16, no. 1 (2013): 15–23. http://dx.doi.org/10.32725/acta.2013.002.

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Yusra, Irdha, and Novyandri Taufik Bahtera. "Prediction modelling the financial distress using corporate governance indicators in Indonesia." Jurnal Kajian Manajemen Bisnis 10, no. 1 (2021): 18. http://dx.doi.org/10.24036/jkmb.11228400.

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We examine whether the indicators of company governance procedures are associated with the risk of bankruptcy or financial distress in Indonesia. An empirical study we conducted using a causal model of corporate governance indicators in forecasting financial distress. The data used in this study is panel data. Using samples from assembling companies registered on the Indonesia Stock Exchange during the 2017-2019 period, we obtained as many as 105 observations selected by the purposive sampling method. Our results indicate that financial distress can be predicted by corporate governance mechani
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Migang, Satriawaty, and Winda Rivia Dina. "PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK." Jurnal GeoEkonomi 13, no. 1 (2022): 103–15. http://dx.doi.org/10.36277/geoekonomi.v13i1.196.

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This study aims to examine the effect of corporate governance and disclosure of corporate social responsibility on the tax aggressiveness of mining companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses 8 sample companies from 38 populations. Tax aggressiveness is proxied using ETR, corporate governance is proxied using independent commissioners, audit committees, and institutional ownership. Corporate social responsibility is measured using CSR disclosure indicators based on the Global Reporting Initiative (GRI) guidelines. The results of this study indicate that corpo
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Salvioni, Daniela M., and Francesca Gennari. "Corporate governance, ownership and sustainability." Corporate Ownership and Control 13, no. 2 (2016): 606–12. http://dx.doi.org/10.22495/cocv13i2c3p9.

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The main finding of this article is that sustainability and the broader concept of social responsibility imply a change in the spirit of governance, which promotes the so-called ’de facto convergence’ between the different corporate governance systems existing all over the world. Substantial corporate governance convergence suggests that different countries may have different companies’ ownership structure, rules and institutions but the corporate boards may still be able to perform common goals, with attention to similar key performance indicators, such as ensuring fair disclosure or accounta
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Masegare, Peter, and Mpho Ngoepe. "A framework for incorporating implementation indicators of corporate governance for municipalities in South Africa." Corporate Governance: The International Journal of Business in Society 18, no. 4 (2018): 581–93. http://dx.doi.org/10.1108/cg-11-2016-0216.

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Purpose This paper aims to develop a framework for incorporating implementation indicators of corporate governance for municipalities in South Africa. In South Africa, there is a corporate governance framework (King III report) that is regarded as a seminal work applicable to both the public and private sectors. Despite its existence, municipalities still struggle to provide services to the citizens due to poor implementation. The poor corporate governance implementation in municipalities led to several issues such as loss of credibility for local government, little interests from investors to
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Migang, Satriawaty, and Winda Rivia Dina. "PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2015-2018)." Jurnal GeoEkonomi 11, no. 1 (2020): 42–55. http://dx.doi.org/10.36277/geoekonomi.v11i1.107.

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ABSTRACT
 
 This study aims to examine the effect of corporate governance and disclosure of corporate social responsibility on the tax aggressiveness of mining companies listed on the Indonesia Stock Exchange in 2015-2018. This study uses 8 sample companies from 38 populations. Tax aggressiveness is proxied using ETR, corporate governance is proxied using independent commissioners, audit committees, and institutional ownership. Corporate social responsibility is measured using CSR disclosure indicators based on the Global Reporting Initiative (GRI) guidelines. The results of this stu
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Natalia, Maria, Verani Carolina, and Joni Joni. "Relationship Between Corporate Social Responsibility Disclosure, Corporate Governance, And Tax Avoidance." KINERJA 25, no. 1 (2021): 79–90. http://dx.doi.org/10.24002/kinerja.v25i1.4198.

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This study aims to examine the effect of corporatesocial responsibility disclosure on tax avoidance with corporate governance as moderation variable. The disclosure of corporate social responsibility in this study is measured using performance indicators from Global Reporting Initiative (GRI) 4.1. The score of corporate governance is measured using ASEAN CG Scorecard, while tax avoidance is measured by Cash ETR. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2018. This study refers to Lanis and Richardson (2012) which found that, the higher the di
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Kamaliah, Kamaliah. "Disclosure of corporate social responsibility (CSR) and its implications on company value as a result of the impact of corporate governance and profitability." International Journal of Law and Management 62, no. 4 (2020): 339–54. http://dx.doi.org/10.1108/ijlma-08-2017-0197.

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Purpose The purpose of this study is to examine the effect of corporate governance and corporate profitability on firm value with corporate social responsibility (CSR) disclosure as the intervening variable. Design/methodology/approach The population of this study was all companies listed in the LQ 45 Index group in the Indonesia Stock Exchange in 2013-2014. The inferential statistics used in this study applied the partial least square (PLS) based structural equation model (SEM) method with the assistance of SmartPLS 2.0. The PLS method was selected based on the consideration that there was a
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Adawi, Mohamed, and Kami Rwegasira. "Corporate governance and firm valuation in emerging markets: evidence from UAE listed companies in the Middle East." Corporate Ownership and Control 11, no. 1 (2013): 637–56. http://dx.doi.org/10.22495/cocv11i1c7art3.

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There has been previous empirical research on corporate governance and board of directors which focused on attempting to find a direct relationship between internal governance variables and firm valuation. It has however also been argued that there are differences in the nature, direction, magnitude and processes of operation of this relationship between developed and developing financial markets because of differences in their respective economic, social, regulatory framework and market behaviour . This study examines this relationship in the context of the United Arab Emirates (UAE) as one o
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Rix, Mark. "The new Australian system of corporate governance: Board governance and company performance in a changing corporate governance environment." Corporate Law and Governance Review 1, no. 2 (2019): 29–41. http://dx.doi.org/10.22495/clgrv1i2p3.

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This paper investigates the changing duties and responsibilities of boards and directors of Australian public companies. The corporate governance environment in Australia is currently going through a period of significant transformation raising the question of whether in this fluid and shifting environment company and board performance can still be assessed largely on the basis of profit, share price and dividends generated over the short term. These almost certainly will continue for some time to be the key metrics of company and board performance and it is hard to see how it could be otherwi
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Koehn, Daryl, and Joe Ueng. "Corporate governance metrics for Asian companies: are they reliable indicators of corporate performance?" International Journal of Business Governance and Ethics 5, no. 4 (2010): 241. http://dx.doi.org/10.1504/ijbge.2010.035599.

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Pašić, Polona, Borut Bratina, and Mejra Festić. "Corporate Governance of Banks in Poland and Slovenia." Naše gospodarstvo/Our economy 62, no. 3 (2016): 3–12. http://dx.doi.org/10.1515/ngoe-2016-0013.

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Abstract This paper focuses on the analysis of the characteristics of corporate governance in banks in Poland and Slovenia between 2005 and 2013. It studies the impact of corporate governance in these banks on their performance. The results of our research show that Slovenia achieved lower average scores for the variables and indicators related to the transparency of corporate governance than Poland. The density of banks with the highest corporate governance index scores was higher in Poland than in Slovenia. When examining the impact of corporate governance on bank performance as measured wit
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Andreu-Pinillos, Alberto, José-Luis Fernández-Fernández, and Joaquín Fernández-Mateo. "Corporate governance in sustainability indexes: a Spanish case study." Revista de Comunicación 19, no. 2 (2020): 7–28. http://dx.doi.org/10.26441/rc19.2-2020-a1.

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In recent years, corporate governance and corporate social responsibility have come closer in academic research, and especially on sustainability indexes. In fact, the most significant indexes handle the matter of corporate governance along with other environmental and social criteria. The purpose of this study is to find out if all the variables included in the corporate governance dimension on the above mentioned indicators are equally relevant and material for both corporate social responsability and corporate governance. To carry out the study, a sample of academics and professionals from
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Ghofur, Abdul, and Puji Sucia Sukmaningrum. "PEGARUH GOOD CORPORATE GOVERNANCE TERHADAP EFISIENSI BANK SYARIAH TAHUN 2012-2016 DENGAN KINERJA SOSIAL SEBAGAI VARIABEL INTERVENING." Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 4, no. 1 (2018): 30. http://dx.doi.org/10.20473/jebis.v4i1.10047.

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This study aims to determine the effect of Good Corporate Governance and social performance on efficiency in Bank Syariah Period 2012-2016. The sample in this study used a purposive sampling method of Islamic Commercial Banks (BUS) in Indonesia, from 13 BUS took 6 BUS that met the sample criteria to be tested. Furthermore, this research uses path analysis, while the research approach used is quantitative approach using analysis technique PLS (Partial Least Square). In this research, there are three latent variables namely Good Corporate Governance as an exogenous or independent variable, socia
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Tzavara, Dionisia, Christos Grose, Sandra Pereira Rebelo Greven, and Maria Argyropoulou. "Evaluating the Quality of Corporate Governance of Swiss Banks." Studies in Business and Economics 16, no. 3 (2021): 278–94. http://dx.doi.org/10.2478/sbe-2021-0060.

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Abstract The aim of this research is to investigate the corporate governance frameworks of listed Swiss bank, to evaluate their performance across several indicators and identify strengths and weaknesses of their internal guidelines and code of best practice. More specifically, we use the OECD Principles of Corporate Governance, the Basel Committee Guidance on Corporate Governance for Banks and the Swiss Code of Best Practices for Corporate Governance to develop a framework to evaluate the corporate governance of Swiss banks relative to factors such as board structure, board composition, trans
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Bradley, Nick. "Corporate Governance Scoring and the Link Between Corporate Governance and Performance Indicators: in search of the Holy Grail." Corporate Governance 12, no. 1 (2004): 8–10. http://dx.doi.org/10.1111/j.1467-8683.2004.00338.x.

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Law, Philip, and Desmond Yuen. "Financial analysis and corporate governance of AA: A case study." Corporate Ownership and Control 16, no. 2 (2019): 19–24. http://dx.doi.org/10.22495/cocv16i2art2.

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This paper evaluates AA’s financial performances by analyzing its financial reports throughout 2010 to 2012 using ratio analysis. Strengths and weaknesses are identified. Quantitative ratio analysis (liquidity measurement, profitability indicators, financial leverage/gearing, operating performance and investment valuation) indicates AA scores satisfactory among the five indicators, implying good corporate governance positively enhances financial performance. Positive cash flows reveal satisfactory liquidity positions. Results provide implications for companies to maintain better corporate gove
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Moudud-Ul-Huq, Syed. "Linkage between corporate governance and corporate social responsibility in banking sector of Bangladesh." International Journal of Financial Engineering 02, no. 04 (2015): 1550036. http://dx.doi.org/10.1142/s242478631550036x.

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This paper has been made to analyze the linkage between corporate governance and corporate social responsibility. From analysis, it is found that Eastern Bank Ltd. (EBL) performs better than other selected banks but not enough in practicing corporate social responsibility. While, conventional banks are more imperative than Islamic banks as all the indicators cover its benchmark apart from return on total assets. It has proved that there is a significant relationship among return on equity, earnings per share, corporate governance and corporate social responsibility but corporate social respons
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ElKelish, Walaa Wahid. "Corporate governance risk and the agency problem." Corporate Governance: The International Journal of Business in Society 18, no. 2 (2018): 254–69. http://dx.doi.org/10.1108/cg-08-2017-0195.

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Purpose This study aims to investigate the relationship between corporate governance risk and agency costs across different countries. Design/methodology/approach Corporate governance risk indicators were obtained from the Institutional Shareholder Services Europe (S.A.) for 4,135 firms across 27 countries. Agency costs and other control variables were derived from companies’ annual financial reports using the DataStream database. Ordinary least squares multiple regression analysis model was used to test the study hypothesis. Findings Agency costs have a significant negative impact on corporat
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Mihail, Bogdan Aurelian, and Dalina Dumitrescu. "Corporate Governance from a Cross-Country Perspective and a Comparison with Romania." Journal of Risk and Financial Management 14, no. 12 (2021): 600. http://dx.doi.org/10.3390/jrfm14120600.

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This paper investigates corporate governance from a cross-country perspective and makes a comparison with Romania. There are studies that examine the corporate governance issues related to Romanian companies, but these studies provide only qualitative and descriptive accounts of the research topic, with limited cross-country analysis. The present paper complements the literature by producing a quantitative analysis of cross-country corporate governance and makes a comparison with Romania. For this purpose, a set of corporate governance indicators from a large sample of 39 advanced and developi
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Chen, Chih‐Chun, Chun‐Da Chen, and Donald Lien. "Financial distress prediction model: The effects of corporate governance indicators." Journal of Forecasting 39, no. 8 (2020): 1238–52. http://dx.doi.org/10.1002/for.2684.

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Souza, Antonio Artur de, Simone Evangelista Fonseca, and Camila Martucheli. "Quality of accounting information, corporate governance and financial performance." Revista Catarinense da Ciência Contábil 21 (December 7, 2022): e3322. http://dx.doi.org/10.16930/2237-7662202233222.

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The Quality of Accounting Information and Corporate Governance influence the perception of investors about publicly traded companies. In view of this, this research explores the relationships among Quality of Accounting Information, Corporate Governance and Financial Performance of Brazilian and French companies. Thus, to demonstrate the existence of relationships among Quality of Accounting Information and Financial Performance of companies, governance structures and Financial Performance, and Quality of Accounting Information, governance structures and also Financial Performance of companies
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Pavláková Dočekalová, Marie, Alena Kocmanová, and Jiří Koleňák. "Determination of Economic Indicators in the Context of Corporate Sustainability Performance." Verslas: Teorija ir Praktika 16, no. 1 (2015): 15–24. http://dx.doi.org/10.3846/btp.2015.450.

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This article is focused on determination of the most significant economic indicators influencing corporate sustainability performance. Corporate sustainability performance is a multidimensional concept based on the original idea of sustainable development, replacing the traditional understanding of corporate performance only as capital appreciation for owners (shareholders). Compared to the original concept of sustainable development which consists of environmental, social and economic performance, the so-called triple-bottom-line, it is broaden to the responsibilities and the impact of Corpor
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Cohen, Jeffrey, Lori Holder-Webb, Leda Nath, and David Wood. "Retail Investors’ Perceptions of the Decision-Usefulness of Economic Performance, Governance, and Corporate Social Responsibility Disclosures." Behavioral Research in Accounting 23, no. 1 (2011): 109–29. http://dx.doi.org/10.2308/bria.2011.23.1.109.

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ABSTRACT: Academic literature and the business press have placed increased attention on the corporate disclosure of nonfinancial information. This study uses a survey of 750 retail investors to examine perceptions about indicators of economic performance, corporate governance policies and performance, and corporate social responsibility. Survey results indicate that retail investors currently are most concerned with economic performance information, followed by governance, and then corporate social responsibility information. Those respondents who currently hold socially responsible investment
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Andrews, Angela, Scott Linn, and Han Yi. "Corporate governance and executive perquisites." Review of Accounting and Finance 16, no. 1 (2017): 21–45. http://dx.doi.org/10.1108/raf-10-2014-0116.

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Purpose The purpose of this paper is to examine the relation between executive perquisite consumption and indicators of corporate governance after the Securities and Exchange Commission (SEC) expanded the disclosure requirements related to perquisites. Design/methodology/approach This study uses ordinary least squares and Tobit regressions to examine the dollar value of perquisites consumed, the number of perquisites consumed and the types of perquisites consumed. Findings The analysis shows that firms with weak corporate governance are more likely to award perquisites to executives. Firms cha
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Anastasia Chi-Chi (PhD), Onuorah, and Imene Oghenefegha Friday. "Corporate Governance and Financial Reporting Quality in Selected Nigerian Company." International Journal of Management Science and Business Administration 2, no. 3 (2014): 7–16. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.23.1001.

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This paper evaluated the level of performance of some selected companies ranging from commodities, brewery, banking, oil and gas and beverages in terms of corporate governance measure indictors on the firm quality of financial reporting in Nigeria. The data were collected from 2006 to 2015. Econometric analysis were conducted and the result suggests that the correlation among corporate governance indicators of board structure (size-BRDSZ and independence-BRDID), audit quality (audit committee size (ADCMZ), the quality of external audit (EADTQ) as measured by the presence of an auditor among th
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Mariano, Sara Sofia Gomes, Javad Izadi, and Maurice Pratt. "Can we predict the likelihood of financial distress in companies from their corporate governance and borrowing?" International Journal of Accounting & Information Management 29, no. 2 (2021): 305–23. http://dx.doi.org/10.1108/ijaim-08-2020-0130.

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Purpose The purpose of this study is to investigate the impact of corporate governance structures on the likelihood of financial distress in UK listed companies. The paper examines the impact of borrowing and corporate governance structures on financial distress likelihood in UK companies. Design/methodology/approach The study uses a quantitative approach with financial, governance and borrowing measures and data from 270 firm-observations between 2010 and 2018. The study analyses the impact of borrowing and corporate governance structures to indicate financial distress likelihood in British c
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Aras, Guler, Nuray Tezcan, Ozlem Kutlu Furtuna, and Evrim Hacioglu Kazak. "Corporate sustainability measurement based on entropy weight and TOPSIS." Meditari Accountancy Research 25, no. 3 (2017): 391–413. http://dx.doi.org/10.1108/medar-11-2016-0100.

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Purpose The purpose of this paper is to measure Garanti Bank’s corporate sustainability performance along with the main indicators of economic, social and environmental factors, taking into consideration of the governance indicators. Design/methodology/approach Recent global economic developments indicate that the main corporate sustainability indicators of economic, environmental and social factors are insufficient for the sustainability practices of the companies. Along with these indicators, a good administrative structure should be evaluated as a whole to measure the sustainability perform
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Koehn, Daryl, and Joe Ueng. "Corporate governance ratings: general concerns and specific problems in the European context." Corporate Ownership and Control 5, no. 1 (2007): 58–65. http://dx.doi.org/10.22495/cocv5i1p5.

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Recent corporate scandals have led investors to monitor corporate governance more closely. Corporate governance ratings by independent agencies have become popular with investors seeking indicators of good market returns. We present empirical data showing that such CG ratings show no significant correlation with European firms’ stock price appreciation. We conclude with a few thoughts concerning possible dangers associated with the use of CG ratings
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