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Dissertations / Theses on the topic 'Governance Management'

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1

Monck, John-Paul Henry. "Governance and risk management." Thesis, The University of Sydney, 2017. http://hdl.handle.net/2123/18979.

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This thesis examines relationships between governance and risk management functions in Australian Banks, which are required to employ approaches consistent with global counterparts. Delineating four focuses of risk management: Resilience; Intuition; Structures; and Culture (RISC), the paper outlines areas where governance performance perceptively correlates with better risk management. Empirical evidence largely supports the relationships anticipated by the RISC elements. To no small extent, cultural aspects and shortcomings are highlighted by both directors and senior risk managers alike. T
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2

Duba, Peter. "Risk Management Integration and Corporate Governance." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3625.

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Diplomová práce zkoumá nejdřív funkci a posléze proces řízení rizik v rámci banky z hlediska zejména neoinstitucionální a behaviorální finanční teorie. Nejdřív je analyzována náplň funkce řízení rizik v kontextu maximalizace hodnoty banky. Je dokázáno, že specifický kontext bankovnictví vyžaduje zohledňování celkového rizika aktivit místo pouhé korelace se systematickým rizikem. Rovněž je třeba zohledňovat preference všech stakeholdrů banky a nejenom jejích vlastníků. Z tohoto důvodu se práce dále zaměřuje na trend směřující k integrovanému řízení rizik, který odpovídá na tyto potřeby. Analyzo
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3

Mobley, Frederick Leonard. "Behavioral Operations Management in Federal Governance." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/1570.

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The environmental uncertainty of federal politics and acquisition outsourcing in competitive markets requires an adaptive decision-analysis structure. Practitioners oriented toward exclusively static methods face severe challenges in understanding qualitative aspects of organizational governance. The purpose of this grounded theory study was to examine and understand behavioral relationship attributes within intuitive, choice, judgment, or preference decision-making processes. The problem addressed in this study was the detrimental effects of organizational citizenship behavior (OCB), compulso
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4

Van, Zyl Corne. "Good project governance : how corporate governance influences the field of project management." Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/5683.

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Thesis (MBA (Business Management))--Stellenbosch University, 2008.<br>ENGLISH ABSTRACT: With the collapse of large multi-national companies such as Enron early in the new millennium, the focus on corporate governance increased due to stakeholders and shareholders alike demanding more protection of their interests. Countries across the world developed codes and acts such as the Sarbanes-Oxley Act of 2002 in the USA, in order to establish some form of enforceable governance on publicly listed companies. In South Africa likewise the King II report on corporate governance was published in 2002. Co
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5

Bonsall, Michael. "Management and governance : inside an HE institute." Thesis, University of Salford, 2007. http://usir.salford.ac.uk/26585/.

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This research is a case study of a public body - a UK HE institution - to reveal aspects of a cycle of 'change that did not stick' and to reveal the power-base and control aspects of change, organisation and management. This institution set about to change its operation to a democratic, matrix-style of organisation. It then reversed that change and in four years returned to something like its former structure. The people at the top - the 'directorate' - arrived and moved on but the staff remained. Eleven of the staff, all middle managers, talked about the events and their interpretations of th
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6

Mat, Isa Azman. "Records management and the accountability of governance." Thesis, University of Glasgow, 2009. http://theses.gla.ac.uk/1421/.

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Governance is the process by which power and authority are exercised in a society by which government, the private sector, and citizens' groups articulate their interests, mediate their differences, and exercise their legal rights and obligations. Governance in public organisations is different from that in private organisations as they both possess different types of institutional stakeholders. Governments are directly answerable to the public. Therefore, it is essential for governments to be transparent in order to avoid any triggers in the accountability process that might adversely affect
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7

Sonnenburg, Florian [Verfasser], Alexander [Akademischer Betreuer] Kempf, and Dieter [Akademischer Betreuer] Hess. "Essays on Mutual Fund Governance and Corporate Governance / Florian Sonnenburg. Gutachter: Alexander Kempf ; Dieter Hess." Köln : Universitäts- und Stadtbibliothek Köln, 2016. http://d-nb.info/1082836699/34.

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8

Kronschnabl, Stefan. "IT-Security Governance /." Regensburg : Univ.-Verl, 2008. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=017045454&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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9

Mylonopoulos, Nikolaos. "The governance of information technology service provision." Thesis, University of Warwick, 1999. http://wrap.warwick.ac.uk/34705/.

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The governance of information technology (IT) service provision entails all those elements of the structure and process of contracting and organisation that are necessary in order to deliver effective and efficient IT services within today's organisations. This thesis develops a framework integrating those elements of governance with a view to explaining actual governance structures and to guiding relevant decisions in practice. Until the late 1980s, the principal concerns with respect to the organisation of IT activities revolved around the issues of centralisation versus decentralisation and
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10

Park, Min Kyu. "Three essays on corporate governance in Korea." Thesis, London School of Economics and Political Science (University of London), 2013. http://etheses.lse.ac.uk/793/.

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This thesis analyzes three topics regarding Korean firms’ corporate governance. The first chapter examines whether organized employees play a role in limiting executive compensation. Considering that employees’ voices and power are best represented by labor unions and unionization rates, I conclude that labor union existence and rates are both negatively associated with cash compensation. I also find that such negative association is progressively stronger for upper percentile executive pay. I show that the existence of labor unions has a strong negative correlation with stock option use as we
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11

Manzato, Eleonora <1990&gt. "Corporate Governance e Risk Management nelle banche - L'adozione di buone pratiche di risk governance." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/8563.

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La crisi finanziaria internazionale ha messo a dura prova l’adeguatezza dei sistemi di risk management delle principali banche internazionali evidenziando, talvolta senza possibilità di appello, le carenze in termini di strumentario e capacità di governo del rischio da parte delle unità di business preposte. La presente opera nasce con l’intento di individuare le caratteristiche fondamentali del processo di assunzione e gestione dei rischi da parte delle banche, concentrando l’attenzione sul ruolo della funzione di risk management e del Chief Risk Officer nell’ambito della corporate governanc
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12

Viana, Evandro. "A governança corporativa no setor público municipal - um estudo sobre a eficácia da implementação dos princípios de governança nos resultados fiscais." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-07012011-094505/.

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A governança corporativa está associada com a tomada de decisões gerenciais internas, desempenho, controle, com direcionamento global para a organização, e, também, com a necessidade de prestação de contas para seus controladores. O Brasil avançou com o marco regulatório da Lei de Responsabilidade Fiscal em 2000, definindo para a gestão pública mais responsabilidades em relação ao desempenho econômico e quanto à transparência das suas ações. Todavia, o avanço ainda é insatisfatório, suscitando, então, a questão desta pesquisa: a implementação dos princípios de governança está associada com evi
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13

Kanashiro, Patricia. "Corporate Environmental Strategy| Institutional and Governance Perspectives." Thesis, The George Washington University, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=3591919.

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<p> This dissertation suggests that the greening of the corporate governance mechanisms&mdash;meaning efforts to tie executive compensation to environmental targets (incentive) and to enhance board responsibility over environmental performance (monitoring)&mdash;induces managers to comply with pressures to lower toxic emissions in the U.S. high polluting industries.</p><p> Although emphasis has been placed on the benefits of greater use of both incentive and monitoring mechanisms to improve corporate environmental performance, there is little consideration given to the potential costs associ
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Rozanov, Konstantin A. "Corporate governance and insider trading." Thesis, Massachusetts Institute of Technology, 2008. http://hdl.handle.net/1721.1/45333.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2008.<br>Includes bibliographical references (p. 58-64).<br>I investigate the relation between corporate governance and insider trading by corporate executives. Despite the general view that trade on non-public information adversely affects capital market participants, the impact of corporate governance on such trading remains relatively unexplored in prior research. I propose an empirical measure that relies on a predicted pattern in stock returns to identify transactions that are more likely to be based on pr
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Mähring, Magnus. "IT project governance." Doctoral thesis, Handelshögskolan i Stockholm, Information Management (I), 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-586.

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This dissertation investigates how executives engage in information technology projects and how organizational control of IT projects forms and evolves over time. It contains an in-depth account of a large, multi-year IT project in a financial company. The story of the “New Deposit System” project provides insights into the dynamics of IT projects in organizations and the challenges facing executives engaging in the governance of these complex undertakings. Several characteristics of IT projects, such as their abstract nature, technological complexity and non-repetitiveness, render several of
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16

Stock, Alexander. "Local Modern Governance : Ansätze für ein kommunalpolitisches Management." Stuttgart ibidem, 2005. http://deposit.ddb.de/cgi-bin/dokserv?id=2628847&prov=M&dokv̲ar=1&doke̲xt=htm.

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Wiederhold, Philipp. "Segmentberichterstattung und corporate governance Grenzen des Management Approach." Wiesbaden Gabler, 2007. http://d-nb.info/985467975/04.

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Wiederhold, Philipp. "Segmentberichterstattung und Corporate Governance : Grenzen des Management Approach /." Wiesbaden : Gabler, 2008. http://www.gbv.de/dms/zbw/543320022.pdf.

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19

Du, Plessis J. A. "Integrated water demand management for local water governance." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/5435.

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Rangoni, Gargano Elena <1994&gt. "Governance and management of the World Heritage Site." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/16062.

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La tesi, Governance and management of the World Heritage Site, è il risultato di molte riflessioni a posteriori di uno stage di sei mesi presso l'Ufficio del sito di "Venezia e la sua laguna". Ufficio del sito Unesco deve garantire una buona gestione e governance del sito stesso, termini spesso fraintesi e confusi; durante l’esperienza di stage ho potuto osservare i diversi problemi di governance legati ai diversi attori coinbvolti nella gestione del sito. Ho deciso di iniziare la mia ricerca sulla governance dei siti del patrimonio mondiale con il tutor dell'Università Ca 'Foscari, prof. Fabr
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Rudra, Dipankar. "Management of Rural self-Governance: a study of institution level management of gram panchayats in Phansidewa Block, West Bengal." Thesis, University of North Bengal, 2014. http://hdl.handle.net/123456789/1492.

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22

Suter, Reto. "Corporate governance & management compensation : Wertsteigerung durch Lösung des Manager-Investoren-Konflikts /." Zürich : Versus, 2000. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=008843631&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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23

Van, Heerden Lodewyk. "Corporate governance - appraising board performance." Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/50305.

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Thesis (MBA)--Stellenbosch University, 2005.<br>ENGLISH ABSTRACT: Picture the scene: It's Monday morning and the main article in Business Day is headlined ·Company X Board is under investigation for not diclosing the truth about its financial wellbeing". In recent times life has been very messy and difficult for many boards, but many of them are in a better position to direct their organisation and to add real shareholder value. A sequence of events triggered board changes in organisations. Many boards have realised over the last few years that the rules for direction-giving have change
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24

Enobakhare, Amienyaru. "Corporate governance and bank performance in Nigeria." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/8439.

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Thesis (MBA)--University of Stellenbosch, 2010.<br>The purpose of this study was to determine the relationship between corporate governance and the profitability of banks in Nigeria. This has been done in line with previous studies in other parts of the world where it was discovered that the corporate governance culture of a firm does have an effect on its profitability. The corporate governance variable employed in this study was that of ownership. Four types of ownership were used as the independent variables, namely board ownership, institutional ownership, foreign ownership and government
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25

Pieterse, C. L. "A public sector integrated financial governance framework." Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/1223.

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Thesis (PhD (School of Public Management and Planning ))—University of Stellenbosch, 2006.<br>Using an investigative approach the study starts by outlining the governance quandary that exists within the public sector, with observations made over the past decade by scholars and active role players in the governance arena both in the private sector and in the public sector. It continues to show a growing need for good governance in the public sector, especially in the developing economies of emerging democracies. It uses South Africa as an example in this regard, although the discussio
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Mak, Sai-king. "Church governance /." [Hong Kong : University of Hong Kong], 1991. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13115753.

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27

Calado, Pedro Filipe Camilo Baiona. "Governance in critical projects and programs." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/7561.

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Mestrado em Gestão de Projetos<br>O sucesso na entrega de Projectos e Programas (P&P) continua a ser um desafio em todo o tipo de organizações. A adopção das melhores práticas de gestão de projectos é essencial para garantir resultado positivos, mas por si só não garante sucesso, necessitando de todo um ecosistema para facilitar a sua tarefa e assegurar que o que está a ser entregue corresponde às expectativas de todos os stakeholders. Para se providenciar um ambiente que facilite o sucesso de P&P complexos e/ou estratégicos (criticos) é portanto necessario implementar-se uma governança ajusta
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Barr, Philip. "Corporate Governance of International Professional Associations." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/06609382001/$FILE/06609382001.pdf.

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Zosinčuk, Dominik. "Zavádění projektu data governance." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197446.

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Topic of this thesis is the Data Governance implementation in the large companies. These companies struggle during governing and managing data to get useful insights for the decision making. Data Governance is new approach to managing the companies which helps to solve the data management pain points and helps organizations to work with data effectively and without any problems. Data Governance helps to transform data into asset. This thesis is divided into theoretical and practical part. In the theoretical part are discussed reasons for emerging Data Governance, analysis of approaches to Data
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Steenkamp, Pieter. "Fidentia : a strategic and corporate governance analysis." Thesis, Stellenbosch : University of Stellenbosch, 2007. http://hdl.handle.net/10019.1/802.

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Thesis (MBA (Business Management))--University of Stellenbosch, 2007.<br>ENGLISH ABSTRACT: Fidentia became an active player in the South African financial services industry in 2005, only a few years since its inception. This was achieved through aggressive take-overs and a favourable public image boosted by employing known sports personalities and sponsorships of various sports teams, charities and other events. The Fidentia group seemed to go from strength to strength under the leadership of Mr. Arthur Brown assisted by his senior management team of which none more prominent than Mr. Graham M
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Agarwal, Ruchi. "Implementation of Enterprise Risk Management practices." Thesis, University of Edinburgh, 2017. http://hdl.handle.net/1842/25823.

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The existence of complexity, uncertainty and ambiguity in current business environment promotes corporates need to establish good risk governance. Enterprise Risk Management (ERM) has been considered as a way to achieve good risk governance to deal with both upside (e.g. exploit opportunities) and downside (e.g. reduce insolvency) of risk and uncertainty. ERM holistically treats all risk to achieve organisation objective in normal, volatile and crisis situations. The thesis tackles issues in the implementation of ERM and how it has been adopted and implemented in Indian and UK insurance market
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32

Mears, Lynette May. "Towards a framework for corporate information governance." Thesis, Nelson Mandela Metropolitan University, 2006. http://hdl.handle.net/10948/820.

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Information is a critical asset without which an organisation could not survive. The adequate and effective governance of this asset is an essential function and is the direct responsibility of the board and senior management. The board and senior management have a responsibility to maintain the financial and material health of their enterprise and this includes setting the proper direction and governance of the information asset. Many organisations have, over the past few years, suffered severe losses and failures due to the inadequate governance and protection of this valuable asset. The rea
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Loorbach, Derk Albert. "Transition management new mode of governance for sustainable development /." [Rotterdam] : Utrecht : Rotterdam : Erasmus Universiteit ; International Books ; Erasmus University [Host], 2007. http://hdl.handle.net/1765/10200.

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34

Chen, Chien-Yuan. "Institutional choices and designs in neighbourhood management and governance." Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55570/.

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This thesis is divided in two parts--- a theoretical part and an empirical part. In the theoretical part, I will use new institutional economics (NIE) to discuss current trends in planning and the institutional shift from government to market via HOAs and generalise the institutional relationships among government, market, and HOAs. In the empirical part, it includes an institutional analysis on the cases studies in Taiwan. The analysis is general but the application is the planning system in Taiwan. My findings show that the private governance of HOAs is not a pure market-oriented planning in
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Nielsen, Erik Ph D. Massachusetts Institute of Technology. "Networked governance : China's changing approach to transboundary environmental management." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/42257.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2007.<br>Includes bibliographical references (v. 2, leaves 290-301).<br>Not long ago, China's environmental problems would have barely mattered beyond its borders. Now, while Chinese policy-makers have begun to tackle a wide range of domestic environmental challenges, the transboundary impact of China's domestic environmental difficulties deserves greater attention. Although China has historically neglected the transboundary impacts of its environmental problems, state actors are increasingly focusing
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Karkošková, Soňa. "Governance a management služeb cloud computingu z pohledu spotřebitele." Doctoral thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360364.

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Cloud computing brings widely recognized benefits as well as new challenges and risks resulting mainly from the fact that cloud service provider is an external third party that provides public cloud services in multi-tenancy model. At present, widely accepted IT governance frameworks lack focus on cloud computing governance and do not fully address the requirements of cloud computing from cloud consumer viewpoint. Given the absence of any comprehensive cloud computing governance and management framework, this doctoral dissertation thesis focuses on specific aspects of cloud service governance
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Šimková, Eva. "INNO IT Framework, Innovation in IT Governance." Doctoral thesis, Vysoká škola ekonomická v Praze, 2004. http://www.nusl.cz/ntk/nusl-77093.

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The main topic of this thesis is IT innovation management which is very up to date theme as a research within the thesis documents. IT innovation should be managed jointly with the IT Governance to support effectiveness of IT and competitiveness of the whole company.
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Learmount, Simon. "Corporate governance : some cases from Japan." Thesis, University of Cambridge, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.275337.

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Ajwala, Awuor. "Corporate Governance Strategies to Support Financial Performance." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5963.

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The insurance industry continues to experience financial scandals despite increasing pressure to integrate sound governance practices. The purpose of this multiple case study was to explore the corporate governance strategies insurance business leaders used to support financial performance. The targeted population consisted of 7 business leaders from 7 insurance companies in Austria who have used corporate governance strategies successfully to support financial performance. The conceptual framework of this study was the agency theory. Data for the study were gathered from face-to-face semistru
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Hamersly, William James. "Business Governance Best Practices of Virtual Project Teams." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/238.

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The steady increase in project failure rates is leaving businesses searching for better integration techniques to virtualize their project environments. Through virtualization, organizations may have positive impacts on communities across geographical boundaries and resource constraints. The focus of this phenomenological study was to explore, via the experiences of successful project management practitioners, best practice strategies for integrating virtual project teams through data analysis. The conceptual framework included von Bertalanffy's general systems theory, decomposition model of b
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Li, Xiao. "Corporate governance in the context of corporate restructuring." Thesis, Connect to e-thesis, 2008. http://theses.gla.ac.uk/60/.

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Thesis (Ph.D.) - University of Glasgow, 2008.<br>Ph.D. thesis submitted to the Faculty of Law, Business and Social Sciences, School of Law, University of Glasgow, 2008. Includes bibliographical references. Print version also available.
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Bhandari, Tara Kumari. "Essays on corporate governance and investor disagreement." Thesis, Massachusetts Institute of Technology, 2013. http://hdl.handle.net/1721.1/86264.

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Thesis: Ph. D., Massachusetts Institute of Technology, Sloan School of Management, 2013.<br>Some pages printed in landscape format. Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 99-102).<br>This thesis consists of two essays examining the roles of corporate governance and investor disagreement, respectively, in the performance and stock market valuations of firms. In the first chapter, I demonstrate that the relationship between corporate governance and firm performance varies with industry performance cycles. Firms with strong shareholder rights capture h
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Roos, Pieter. "Formulating an IT governance framework." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017541.

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Modern organisations make substantial investments in Information Technology (IT). Corporate governance practices can no longer ignore the importance of effectively governing IT. Consequently, the third King Report on Corporate Governance (King III) makes specific provision for IT governance, which is implemented through the establishment of an IT governance framework. The purpose of this research is to develop a generic IT governance framework, suitable to any large South African organisation in the public or private sector. The literature considered for this research confirmed the extent of s
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Schlangen, Kareen. "Regionalmanagement ein Governance-Konzept zur Steuerung regionaler Akteure." Hamburg Kovač, 2009. http://d-nb.info/99929413X/04.

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Sang, Wei-wen. "Corporate Governance and Earnings Management." 2004. http://www.cetd.com.tw/ec/thesisdetail.aspx?etdun=U0001-2906200411163500.

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Sang, Wei-wen, and 桑蔚文. "Corporate Governance and Earnings Management." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/93137187293234642400.

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碩士<br>國立臺灣大學<br>財務金融學研究所<br>92<br>In this study we use three controlling proxies as the power to control a firm:CR (cash flow right), bias A (voting right minus cash flow right) and bias B( percentage in board of directors the ultimate controlling shareholder occupied minus cash flow right) to test the relation between corporate governance and earnings management in Taiwan. We find that among three of the controlling proxies, only Bias B has consistent result. After dealing with Bias A by ranking, we can also find significantly positive relation. But CR is not significant in all conditions. Th
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Chen, Szu-Yu, and 陳思宇. "Corporate Governance, InstitutionalInvestors, and Earning Management." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/83233194818591974261.

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碩士<br>雲林科技大學<br>企業管理系碩士班<br>96<br>There is information asymmetry between the corporate authority and the outside user of the financial statement. Manager would manipulate the earning to prevent the stock price to drop or the salary is deleted. We use Taiwan Listed companies as subjects and the research period is from 2002 to 2006. This study aim is to exam the relationships between corporate governance and earning management, and the relationships between institutional investors and earning management, especially by threshold mentality. Final empirical evidences show that (1) No matter the
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Yi, Chen Ching, and 陳靖誼. "CEO Turnover, Earnings Management, Corporate Governance." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/33684425462831739323.

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碩士<br>國立彰化師範大學<br>會計學系<br>93<br>CEOs’ behaviors have significant effects on businesses and investors’ equity. During the CEO turnover period, CEOs would possibly have incentive to manipulate earnings. Therefore, this paper aims to investigate the earnings management surrounding the non-routine CEO turnover periods. According to the reasons why CEOs are changed, this study splits non-routine CEO turnover samples into two sub-samples: CEO turnover resulting from poor performance of firms (poor performance CEO turnover sample), and CEO turnover resulting from non-performance reasons (good perform
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49

Wyborn, Carina. "Adaptive governance and connectivity conservation : examining the interplay between science, governance and scale." Phd thesis, 2013. http://hdl.handle.net/1885/155206.

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Adaptive governance links diverse actors to address multi-scaled resource management challenges (Folke et al. 2005). Effective adaptive governance requires strong connections between science, governance and practice, however these are often conceptually segregated in theory and practice. Moving beyond polarizing notions of an unbridgeable divide, Jasanoff's 'idiom of co-production' proposes that science and governance are 'co-produced' through the relational interplay of cultural, social and political norms (2004). Used as a guiding heuristic, co-production highlights the contextual dimensions
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Lin, Hung-Wen, and 林虹雯. "Client Importance, Corporate Governance and Earnings Management." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/d83msm.

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碩士<br>銘傳大學<br>會計學系碩士班<br>96<br>Using a sample of listed companies audited by non-Big 5 during 2001-2006, we examine the impact of client importance and corporate governance on earnings management. Due to the broad scope of corporate governance, we focus on ownership structure and board independence. The empirical results show that client importance is not associated with earnings management, indicating that litigation avoidance/reputation protection incentive possibly offsets economic dependence incentive. Further, we find that the higher the deviation of voting rights and cash flow rights of
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