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1

Francis, Nkengateh, and Dongmo Robert. "Corporate Governance Mechanisms and the Quality of Financial Reporting: An Empirical Study of Public Limited Companies in Cameroon." International Journal of Accounting, Finance, Auditing, Management and Economics 3, no. 3-2 (2022): 135–51. https://doi.org/10.5281/zenodo.6582526.

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The objective of this article is to examine the effect of corporate governance mechanisms on the quality of financial reporting in public limited companies in Cameroon. To achieve this aim, questionnaires were mainly exploited from a sample of 75 selected public limited companies in Cameroon. In the framework of this study, two models are constructed and a set of hypotheses formulated. These models are examined by a descriptive and multivariate analysis. The study results reveal that international audit firms, audit mandates and audit fee has a positive but no significant influence on the qual
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2

Mukah, Samuel Tanjeh, Martin Ngassa, Wamba Berthelo Kueda, and Tiateh Prince Tantoh. "Board Characteristics and Financial Reporting Quality: An Empirical Analysis of Public Limited Companies in Cameroon." International Journal of Research and Scientific Innovation XII, no. VI (2025): 1476–90. https://doi.org/10.51244/ijrsi.2025.120600124.

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This study investigates the effect of board characteristics on the Financial Reporting Quality of Public Limited Companies in Cameroon. Primary data was collected from 60 Public Limited Companies and analysed using Pearson correlation and binary logistic regression. The findings reveal that Chief Executive Officer Duality significantly affects Financial Reporting Quality both negatively and positively depending on how the Chief Executive Officer navigates the dual roles of being a member of the board and where he is involved in making decisions that affect the evaluation of his own performance
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Takor, Nixon Kahjum, and Lambert Ngong Munang. "State-centric Ploys in the Rise and Liquidation Process of the Nangah Company Limited (Cameroon), 1962-1991." Scholars Journal of Arts, Humanities and Social Sciences 10, no. 3 (2022): 99–109. http://dx.doi.org/10.36347/sjahss.2022.v10i03.004.

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Corporate enterprises in British Southern Cameroons as in most African territories under colonial rule were dominated for the most part by non-nationals. After the independence and reunification of British Southern Cameroons with the Republic of Cameroon on 1st October 1961, there was a visible paradigm shift in the actors and scope of intervention of corporate business life in Anglophone Cameroon, the territory roughly representing the erstwhile British Southern Cameroons. The Social and economic needs of the new state in office structures, hotels, transportation and the increased exigency fo
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Mukah, Samuel Tanjeh, Martin Ngassa, Wamba Berthelo Kueda, Tony Anyangwe, and Khabilla Serena Florinda Dinga. "Shareholder Value Creation in Public Limited Companies in Cameroon: The Role of Board Characteristics." Open Journal of Accounting 14, no. 03 (2025): 140–55. https://doi.org/10.4236/ojacct.2025.143008.

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5

Baiye, Enow Godwill, and Forjindam Denison Mundi. "Illicit Financial Flows and the Petroleum Sector in Cameroon: Hitches and Policy Considerations." Law and Economy 3, no. 7 (2024): 1–20. http://dx.doi.org/10.56397/le.2024.07.01.

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Cameroon depends to a large extent on the extraction of petroleum resources for their exports and tax revenue. However, this sector has been prone to generate illicit financial outflows over the years, causing the State to lose billions of dollars to this activity. In 2019, it was estimated that Cameroon lost over 7 billion US dollars which was approximately 4,200 billion XAF to IFFs. The loss was attributed to multinational companies operating in the oil, mining and gas sector in Cameroon. This study therefore aims at examining how the regulatory frameworks in the petroleum sector have been a
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Akama, Samuel Penda, and Keneth Ndikum Nji. "The Recovery of Debts Inherent in Cheques without Cover in Cameroon via the OHADA Simplified Recovery Procedure and Enforcement Measures." International Journal of Trend in Scientific Research and Development 4, no. 1 (2019): 826–36. https://doi.org/10.5281/zenodo.3609726.

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The vast number of commercial transactions that take place daily in the modern business world will be inconceivable without negotiable instruments like cheques. This is the reason why the recovery of debts inherent in cheques without cover has been given the attention it deserves within the CEMAC Region under the OHADA Uniform Act on Business Law. The OHADA Uniform Act on Simplified Recovery Procedure and Enforcement Measures has instituted a procedure in the member states of the OHADA zone to recover debts of a company when it eventually goes bankrupt or when it winds up. It should however be
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7

Alim, Ousmanou. "Une Etude Exploratoire De La Politique D’ouverture Du Capital Aux Salariés Dans Les Entreprises Au Cameroun." European Scientific Journal, ESJ 12, no. 13 (2016): 329. http://dx.doi.org/10.19044/esj.2016.v12n13p329.

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The purpose of this work is to examine the employees ownership policy in Cameroon’s companies. The information used is derived from primary data collected between November 2015 and January 2016 in 31 Public Limited Companies having opened the capital to their employees. They belong to all sectors: industry, service, agriculture, transport and trade. From the perspective of the workforce of employees, these companies are mostly large (employing more than 100 employees) and medium (employing between 20 and 100 employees). Through exploratory factor analysis and the univariate analysis, the study
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8

Venkatesh, Sundar, and Ayurzana Puntsagdavaaa. "Siam Makro Public Limited." Asian Case Research Journal 11, no. 02 (2007): 215–46. http://dx.doi.org/10.1142/s0218927507000928.

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The case provides background to the retail industry as well as excerpts from specialist reports forecasting the evolution of the retail industry in Thailand. The operating and financial data, covering a period of six years, of two companies in the retail industry in Thailand are also given. This case enables students to carry out computations and analyses to make comparisons of the financial performance of the two companies: Big C and Siam Makro Public Limited. Based on the comparisons of the financial performance of two companies within the same industry, students can draw conclustions with r
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9

MFELAM, Jean Roger, Mathieu Alain DOKO EDJIANE, Abdoul-Nasser OUSMANOU, and Hugues Anicet KOMBOU. "The activity of management control in public enterprises engaged in the new public management: an exploratory study in the Cameroonian context." Cahiers du cedimes 19, SI (2024): 265–75. https://doi.org/10.69611/cahiers19-hs-19.

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This article focuses on Cameroonian public enterprises and aims to answer a specific question: what perceptions do public employees have of the practice of management control in the context of New Public Management? To do this, a qualitative exploratory research approach is adopted. The semi-directive interviews are conducted with fifteen (15) management control officers in service in ten (10) public companies out of the thirty-six (36) in Cameroon. The analysis of the content of employees' speeches reveals on the one hand, a consensus around the idea that management control ensures efficient
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10

Alim, Ousmanou. "Employee Share Ownership as Productivity Factor in Companies in Cameroon." Applied Finance and Accounting 2, no. 2 (2016): 113. http://dx.doi.org/10.11114/afa.v2i2.1759.

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This paper estimates the effects of employee ownership on productivity in companies in Cameroon. So the mechanism of employee ownership studied is the participation of employees in the capital which about 31 limited companies. These analyses are conducted of using descriptive and cross-sectional times series method on data collected during 2008-2013 from the National Institute of Statistics of Cameroon. It founds that the companies surveyed belong the whole sectors: industry (45.2 %), services (22.6 %), agriculture (16.1 %), transport (9.7%) and trade (6.5 %). From the perspective of the workf
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11

Ngassa, Martin. "The Influence of External Audit Quality on the Quality of Accounting Information Within Limited Companies in Cameroon." Journal of Economics, Management and Trade 31, no. 7 (2025): 196–207. https://doi.org/10.9734/jemt/2025/v31i71321.

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The main objective of this paper is to examine the influence of external audit quality on the quality of accounting information within companies having an operational statutory auditor in Cameroon. In other to achieve this objective, data was collected through a questionnaire from 62 companies operating in the Littoral and Northwest Regions of Cameroon. Therefore, the Binary Logistic Regression enables to highlight that the quality of accounting information decreases with the duration of audit mandate and audit fee while it increases with the presence of audit committee. We also found that the
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12

Aboubakari and Wamba Henri. "Internal Audit and Securisation of Public Funds: A Study in the Cameroonian Context." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 06, no. 05 (2023): 2002–14. https://doi.org/10.5281/zenodo.7913088.

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The objective of this research work is to show the influence of internal audit on the security of public funds within public companies. Thus, the data were collected with the help of a questionnaire from 35 public companies. At the end of the field investigations, the results show that internal auditing through factors such as the qualifications of internal auditors, the size of the audit department, the experience and independence of auditors influences the security of public funds in Cameroon. In view of these results, it is suggested that the Cameroonian government make information availabl
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Njiké, Désirée Ngomesse, and Robert Wanda. "Feminization of Boards and Cameroonian Public Enterprise Performance." International Journal of Business and Management 11, no. 11 (2016): 237. http://dx.doi.org/10.5539/ijbm.v11n11p237.

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<p>If in the past few years, many authors seek to characterize the boards of directors in connection with performance proposing classifications based on sociodemographic characteristics of administrators, particularly in terms of gender diversity, the results of previous studies show that connection between the feminization of the boards of directors and the performance of the company is not consensual. We then try to test the impact of the feminization of the boards of directors on the performance of the Cameroonian public enterprises.</p>We have formulated a probabilistic model w
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14

Wooldridge, Frank. "The Management of Belgian Public Limited Liability Companies." European Business Law Review 18, Issue 3 (2007): 525–33. http://dx.doi.org/10.54648/eulr2007022.

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The present article will be concerned principally with the board of directors of Belgian sociétés anonymes, but it will also mention persons responsible for the daily management of such companies, and also management committees set up by item. Where thought appropriate, some comparisons will be made with the corresponding rules governing Belgian private limited liability companies sociétés privées à responsabilité limitées).
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15

Évora, Silvino Lopes. "Civil Liability of Directors of Public Limited Companies." Scientific Journal of Applied Social and Clinical Science 5, no. 1 (2025): 1–23. https://doi.org/10.22533/at.ed.2165225200110.

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16

MELINGUI (ESSOMBA), Germaine. "The dematerialization of tax procedures in Cameroon." Cahiers du cedimes 19, SI (2024): 173–90. https://doi.org/10.69611/cahiers19-hs-37.

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The advent of New Information and Communication Technologies (NICT) since the beginning of the 21st century has revolutionized the way human societies operate. Indeed, whether on an individual level, within companies or public administrations, it is now impossible to ignore NICTs which impose a new type of Management. With such a constraint, the State of Cameroon, in order to improve tax revenues and managerial efficiency, has decided to encourage dematerialization and digitalization of the tax administration. This new technological process aims to make the Cameroonian tax administration an av
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17

ANANGA ONANA, Anaclet. "Board Characteristics and Firm Performance in State-Owned Enterprises." Journal of Academic Finance 15, no. 2 (2024): 119–33. https://doi.org/10.59051/joaf.v15i2.837.

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Purpose: This study examines the link or association between the characteristics of boards of directors and performance in public enterprises in Cameroon. Method: Generalized least square regression (GLS) techniques were used in conjunction with generalized estimation equations (GEIs). The data used in this study are taken from the database of the Technical Commission for Rehabilitation (CTR) of public sector companies, which is hosted by the Ministry of Finance (MINFI). Results: the proportion of women directors has a positive and significant influence on the performance of public enterprises
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18

Abiyah, Hadassah Jane Limunga, and Valery Che Chi. "The Role of Management in Organizations in Developing Countries." International Journal of Recent Innovations in Academic Research 9, no. 2 (2025): 352–61. https://doi.org/10.5281/zenodo.15554668.

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Effective management is pivotal for organizational success in developing countries like Cameroon, yet context-specific strategies remain underexplored. This study addresses the challenge of adapting management practices to Cameroon’s unique socio-economic and cultural landscape, marked by economic volatility, limited resources, and cultural diversity. The objective is to identify practices that enhance organizational performance and employee engagement. The research question explores how management adapts to these challenges and their impact. Employing qualitative methods, including inte
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19

Dah, Isaac, Rodrigue Simonet Poueme Namegni, Mohamed Moctar Mouiche Mouliom, et al. "Prevalence and public health significance of rabies virus in bats in the North Region of Cameroon." PLOS Neglected Tropical Diseases 17, no. 10 (2023): e0010803. http://dx.doi.org/10.1371/journal.pntd.0010803.

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Background Rabies is a zoonotic disease of all warm-blooded animals including humans. There is a paucity of data on the status of rabies in wild animals in Cameroon and the disease is endemic in the country with dogs being the main source of transmission. Bat habitats are widespread in Cameroon, but there is limited information on the prevalence of rabies in bats, and their role of as potential reservoirs of rabies virus. Methods A cross sectional study was carried out to estimate the prevalence and to assess risk factors of rabies virus in bats in the North Region of Cameroon. A total of 212
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20

TCHAPDA WOUMKEP, Mélissa Grace, Prince HIKOUATCHA, Simplice Gael TONMO, and Hans Patrick BIDIAS MENIK. "Why do companies in Cameroon resist to be financed through the financial market?" International Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA) 3, no. 5 (2021): 950–61. http://dx.doi.org/10.52502/ijfaema.v3i5.176.

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This paper aims at explaining why in a context characterized by a huge need for financing, managers are still reluctant to an Initial Public Offering. For that purpose, the data are collected from 42 companies, through a questionnaire. A Principal Component Analysis supplemented by an estimation, were used. The results show that managers have a positive perception of the stock market, but consider very high the associated costs. They also reveal a weak financial culture and the unfavorable business environment.
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21

Benjawatanapon, Wannee, Suchart Katangchol, Teeradej Snongtaweeporn, et al. "TRANSFORMATIONAL LEADERSHIP AFFECTING ORGANIZATIONAL EFFICIENCY: A CASE STUDY OF PUBLIC LIMITED COMPANIES." International Journal of Advanced Research 11, no. 04 (2023): 1578–86. http://dx.doi.org/10.21474/ijar01/16826.

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This paper aimed to analyze the effect of transformational leadership on organizational efficiency of public limited companies in Bangkok. Data were collected from 310 participants who were administrators and employees working in fivepublic limited companies in Bangkok and suburban areas. The research questionnaire was used as an instrument to collect data. Descriptive statistics consisting of percentage, mean and standard deviation, and inferential statistics consisting of Pearson Correlation, and Multiple Regression Analysis were used to analyze the collected data. The research results showe
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22

Elle, Serge Messomo. "Mobile Network Operators’ Agency Banking Quality, Financial Inclusion Practices and the Sustainable Development Goals: Evidence from Cameroon." Journal of Sustainable Development 17, no. 2 (2024): 96. http://dx.doi.org/10.5539/jsd.v17n2p96.

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The Sustainable Development Goals were launched by the United Nations in 2015. Empirical evidence suggests that despite the excitement at their launching by the international community and other stakeholders, their attainment by enterprises is still poor. Thus, using the technology of agency banking and mediated by financial inclusion practices, this study sought to determine the role played by Telecommunication Companies (MNO) in the attainment of the Sustainable Development Goals in Cameroon. To attain this objective, the study mobilized the Baron and Kenny (1986) model in the analysis of pa
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Pražák, Tomáš. "THE FINANCIAL HEALTH OF PUBLIC LIMITED COMPANIES IN POLAND." Acta academica karviniensia 17, no. 4 (2017): 77–86. http://dx.doi.org/10.25142/aak.2017.032.

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24

Bauer, Hans. "Local perceptions of Waza National Park, northern Cameroon." Environmental Conservation 30, no. 2 (2003): 175–81. http://dx.doi.org/10.1017/s037689290300016x.

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Waza National Park, Cameroon, is representative of trends towards more participatory protected area management in Africa. It has no transition zone and interactions with the surrounding human population are complex. A recently adopted management plan allows experiments with limited consumptive use of natural resources, in exchange for people's collaboration. In order to determine which resources are desired and which resources are liabilities, people in the Park's vicinity were interviewed. Respondents' attitudes towards conservation were positive, motivated by both use and intrinsic values, a
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MAZRA, MATH. "ENTREPRENEURIAL TEAM DIVERSITY AND NEW VENTURE PERFORMANCE IN CAMEROON: THE MODERATING EFFECT OF CONFLICTS." International Journal of Innovation Management 21, no. 04 (2017): 1750038. http://dx.doi.org/10.1142/s1363919617500384.

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Researches on entrepreneurship reach a conclusion that more and more companies are created by teams rather than by sole entrepreneurs (Klotz et al., 2014). According to the Cameroonian National Institute of Statistics (NIS, 2009), more than 66% of new ventures in Cameroon are Limited Liability Companies, representing the major jobs provider. However, in spite of their numerical and economical importance, creations in teams have not been subject to scientific interest despite their consistency. The purpose of this article is to analyse the effect of the entrepreneurial team diversity and confli
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Saidu, Yauba, Hassan Ben Bachire, Andreas Frambo, et al. "Health policy making process in Cameroon: a case for the utilization of the Target Policy Profile." Gates Open Research 6 (June 7, 2022): 68. http://dx.doi.org/10.12688/gatesopenres.13580.1.

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Background: Translating research findings into health policy often encounters numerous challenges in many African countries, including Cameroon. One of these challenges is the lack of standard tools and procedures to connect researchers to policy makers. A tool such as the Target Policy Profile (TPoP) can help to close this gap, since it is designed to optimize dialogue around the evidence needed to effect a change in policy. In this paper, we assessed the policy making process in Cameroon and suggest how the process can be optimized using the TPoP. Methods: This study reports on qualitative d
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Abdullah, Haim Hilman, and Zainal Abidin Mohamed. "Procurement strategy role in the performance of public limited and private limited companies." American J. of Finance and Accounting 1, no. 4 (2009): 363. http://dx.doi.org/10.1504/ajfa.2009.031773.

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28

Artz, Nancy, Jeffrey Gramlich, and Terry Porter. "Low-profit Limited Liability Companies (L3Cs)." Journal of Public Affairs 12, no. 3 (2012): 230–38. http://dx.doi.org/10.1002/pa.1437.

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29

Abdullatif, Modar, Hala Ghanayem, Rand Ahmad-Amin, Saleen Al-shelleh, and Lara Sharaiha. "The performance of audit committees in Jordanian public listed companies." Corporate Ownership and Control 13, no. 1 (2015): 1122–33. http://dx.doi.org/10.22495/cocv13i1c10p1.

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This study aimed to explore the degree to which audit committees in Jordanian public listed companies possess the necessary characteristics needed to enable them to perform their duties, and the level of their actual performance of these duties. To do so, the study used a questionnaire survey of the views of external auditors with experience in auditing Jordanian public listed companies. The main findings of the study show that audit committees do possess the necessary characteristics needed, but only to a limited extent. In addition, their performance of their duties was also to a limited ext
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Kaunang, Shandy Chripto, Adensi Timomor, and Isye Junita Melo. "LEGAL ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY OF PUBLIC LIMITED COMPANIES AND STATE OWNED ENTERPRISES." International Journal of Applied Science and Sustainable Development (IJASSD) 7, no. 1 (2025): 49–56. https://doi.org/10.36733/ijassd.v7i1.9461.

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Companies are crucial in fulfilling people's needs for goods and services, but their use of natural resources can harm the environment. Consequently, companies bear a social responsibility to balance economic, social, and environmental interests. Investors must implement corporate social responsibility (CSR) and allocate funds for local welfare, as mandated by Law No. 25 of 2007 on Capital Investment (UUPM). Failure to meet these obligations can result in administrative sanctions, including written warnings, business activity restrictions, suspension of business activities, or revocation of in
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F. Chi, Hanesh, and Christophe B. Kengne. "Evaluation of the Diagnostic Readiness for Outbreaks of Priority Zoonoses in Cameroon. Challenges and Opportunities." TEXILA INTERNATIONAL JOURNAL OF PUBLIC HEALTH 12, no. 2 (2024): 291–300. http://dx.doi.org/10.21522/tijph.2013.12.02.art023.

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The emergence and spread of zoonotic diseases pose significant threats to public health, animal health, and global health security. In Cameroon (a country situated at the Central and West Africa intersection and known for its rich biodiversity and close interactions between humans and animals), priority zoonoses represent a major public health concern. This paper examines the diagnostic landscape for priority zoonoses in Cameroon, focusing on the challenges and opportunities for disease detection and control. This study assessed the current state of diagnostic capacity for key zoonotic disease
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Trtić Vukotić, Sonja. "TRANSFORMACIJA IZ DRUŠTVA SA OGRANIČENOM ODGOVORNOŠĆU U OTVORENO AKCIONARSKO DRUŠTVO." Glasnik prava XIII, no. 1 (2022): 89–105. http://dx.doi.org/10.46793/gp.1301.089tv.

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The Company Law of the Republic of Srpska envisages four forms of companies: partnerships, limited partnerships, limited liability companies and joint stock companies, and in practice the last two forms of companies are most common. Although before, now more than ten years ago, the stock exchanges in Bosnia and Herzegovina had a large turnover by trading in the shares of listed joint stock companies, today this is not the rule, but the exception. Having mentioned this exception, I cannot but mention another circumstance that can be considered the same, and that is the change of legal form from
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Oben, Emmanuel Ebai Enow, Humphrey Ngala Ndi, and Louis Bernard Tchuikoua. "Livestock Risks and Indemnity Insurance in the West Region, Cameroon." Asian Journal of Agricultural Extension, Economics & Sociology 42, no. 3 (2024): 60–74. http://dx.doi.org/10.9734/ajaees/2024/v42i32378.

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Several risks threaten poultry and pig farming in the West Region of Cameroon. Notwithstanding, the absence of insurance has limited farmers’ risk management options and prevented them from bouncing back rapidly from significant losses. This research explores poultry and pig farming risks and the implications for farming insurance schemes in the West Region of Cameroon. To achieve this, 430 poultry and pig farmers were sampled through a cluster and snowball sampling technique in the Mifi, Bamboutos, Upper-Plateau and Koung-Khi Divisions. The risks farmers faced were assessed as low, medium and
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Mayhook, Zoeanna. "Privately-Held Companies: Legislation, Regulation, and Limited Dissemination of Financial Information." DttP: Documents to the People 47, no. 4 (2019): 28. http://dx.doi.org/10.5860/dttp.v47i4.7215.

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Publicly-traded companies have reporting and disclosure requirements set by the U.S. Securities and Exchange Commission (SEC), which includes the public disclosure of financial statements and an annual 10-K report. In contrast, privately-held companies most often do not meet the SEC filing requirements, and therefore, are not required to disclose financial information. For investors and business researchers, this can provide clear challenges for researching privately-held companies. This paper first highlights a sample of the significant legislation and rules affecting disclosure requirements
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Abdoulay, Mfewou. "Forest Exploitation and the Impoverishment of the Population in Cameroon." ISRG Journal of Education, Humanities and Literature (ISRGJEHL) II, no. V (2024): 82–88. https://doi.org/10.5281/zenodo.13985689.

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<strong>Abstract</strong> <em>Cameroon has a Gini index of around 0.42, indicating a significant level of income inequality. These disparities are exacerbated by factors such as unequal access to education, healthcare and economic opportunities. As a result, life expectancy is around 49 years, with gender and regional differences. Although logging contributes economically to around 6-8% of the country's GDP, it benefits companies more than the general population, with disastrous consequences for social classes. Logging and timber transport generate substantial revenues for the rich and corpora
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Ms., Gurjeet Kaur. "FINANCIAL PERFORMANCE OF INDIAN INSURANCE COMPANIES USING RATIO ANALYSIS." International Journal of Marketing & Financial Management 2, no. 9 (2014): 16–20. https://doi.org/10.5281/zenodo.10806927.

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<strong>Abstract</strong> <em>The objective of this paper is to compare the financial performance of public and private life and non-life insurance companies with the help of solvency ratio. The major life insurance companies are Life Insurance Corporation of India, Bajaj Allianz Life Insurance Company, HDFC Standard Life Insurance Company, ICICI Prudential Life Insurance Company and Birla Sunlife Insurance Company Limited. The major non-life insurance companies are National Insurance Company Limited,</em> <em>ICICI Lombard General Insurance Company Limited, Royal Sundaram Alliance Insurance C
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AVOM, Désiré, Bernard NGUEKENG, and Iréné TIAKO. "Public Policy and Youth Employment: An Empirical Study of Cameroon's Experience." International Business Research 14, no. 7 (2021): 69. http://dx.doi.org/10.5539/ibr.v14n7p69.

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The aim purpose of this paper is to assess the contribution of public policies on youth employment in Cameroon. To do this, we used the multinomial Logit model that is being followed up for our employment equation. The maximum probability method is the estimation technique used and applied to data extracted from the EISS database (2011). Three main results emerge from this study: (1) young people who wish to self-employment do not have adequate training and the technical and financial support offered to them by the government is insufficient; (2) the incentives proposed by the State to private
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Juliot Mpabe Bodjongo, Mathieu, Moustapha Fofana, and Fanny Kabwe Omoyi epse Essomme. "Firm size and pro-environmental behavior in Cameroon." Environmental Economics 14, no. 1 (2023): 47–60. http://dx.doi.org/10.21511/ee.14(1).2023.05.

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Previous studies indicate a lack of analysis of pro-environmental behavior adoption in enterprises of various sizes. Very small enterprises, especially in the informal sector, have always been overlooked in the literature, although they are in the majority in most countries. This paper aims to examine the effects of firm size on pro-environmental behavior adoption in Cameroon. The analysis focuses on a sample of 141,926 firms drawn from the Second General Census of Enterprises (RGE-2) in Cameroon (NIS, 2018). The study adopted a statistical and econometrical approach based on the logit model.
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Bråthen, Tore, and Stine Winger Minde. "To What Extent Must, and Can, the Boards of Norwegian Limited Liability Companies and Public Limited Liability Companies Consider Sustainability?" Oslo Law Review 10, no. 2 (2024): 1–15. http://dx.doi.org/10.18261/olr.10.2.8.

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Napierała, Jacek. "Impact of European law on Polish company law." Pravovedenie 65, no. 2 (2021): 155–65. http://dx.doi.org/10.21638/spbu25.2021.202.

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Since Poland’s accession to the European Union, European law has become part of the legal system in force in Poland. Treaties and regulations are directly applicable, whereas directives and recommendations require implementation into Polish law. Polish courts are obliged to apply and interpret European company law and to interpret Polish company law in such a way that it complies with European law. If in doubt as to the interpretation of European company law, the courts may — and in some cases must — refer a question to the Court of Justice of the European Union for a preliminary ruling. The j
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Rampersad, Renitha, and Chris Skinner. "Examining the practice of corporate social responsibility (CSR) in Sub-Saharan Africa." Corporate Ownership and Control 12, no. 1 (2014): 723–31. http://dx.doi.org/10.22495/cocv12i1c8p5.

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In this study, we will examine the way in which CSR is conceptualised by various scholars along with the realities of its implementation on the ground in specific African countries. The key objectives of this paper are therefore; to extend the discussion of Corporate Social Responsibility (CSR) by providing insight into the effect that the level of economic development may have on CSR and the impact this may have on the practice of CSR amongst leading companies in Sub-Saharan Africa. The paper will focus on discovering the similarities and differences in policies, procedures and practices in t
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Gioffré, Alessandro, Alessandro Tampieri, and Antonio Villanacci. "Private versus public companies with strategic CSR." Journal of Economics 133, no. 2 (2021): 129–66. http://dx.doi.org/10.1007/s00712-020-00729-1.

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AbstractWe analyze the effects of strategic Corporate Social Responsibility (CSR) on social welfare in an industry where firms are owned by consumers (publicly owned) and CSR commitment takes the form of a fraction of the consumer surplus into the firms’ objective function. We compare this market configuration with the standard case of firms owned by entrepreneurs (privately owned). In line with the empirical evidence, consumers’ ownership gives an incentive to adopt a socially responsible, welfare improving statute. While privately-owned companies are limited in the level of social concern to
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et al., Kalashnikova. "Public health risk management in international companies." International Journal of ADVANCED AND APPLIED SCIENCES 8, no. 11 (2021): 64–70. http://dx.doi.org/10.21833/ijaas.2021.11.009.

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The positive impact of the introduction of labor protection standards (OH&amp;S) in the organization is recognized by governments, employers, and workers. However, knowledge of its effective use in small and medium-sized enterprises is still limited. This case study aims to provide a better understanding of how the implementation of integrated management systems (IMS) affects the improvement of the risk management process in the field of occupational safety in medium-sized businesses. Particular attention was paid to employee awareness of the effectiveness of risk management. The study was con
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Acheson, Graeme G., Gareth Campbell, and John D. Turner. "Active Controllers or Wealthy Rentiers? Large Shareholders in Victorian Public Companies." Business History Review 89, no. 4 (2015): 661–91. http://dx.doi.org/10.1017/s0007680515001026.

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This article addresses the issue of whether large shareholders in Victorian public companies were active in the control of companies or were simply wealthy rentiers. Using ownership records for 890 firm-years, we examine the control rights, socio-occupational background, and wealth of large shareholders. We find that many large shareholders had limited voting rights and neither they nor family members were directors. This implies that the majority of public companies in the second half of the nineteenth century cannot be characterized as family companies and that large shareholders are better
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Kshirsagar, Ranjit. "A STUDY ON BRAND FAILURE OF NOKIA MOBILES PUBLIC LIMITED." International Scientific Journal of Engineering and Management 03, no. 03 (2024): 1–9. http://dx.doi.org/10.55041/isjem01431.

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This study examined the link between strategic partnerships, innovation, and consumer preferences in the smartphone market. Nokia's alliance with Microsoft served as a prime example to explore these dynamics and their impact on tech companies. The study highlighted innovation as a key driver of success. For Nokia, facing giants like Apple and Samsung, continuous innovation wasn't optional. The study emphasized the importance of data-driven decisions. By examining the outcomes of Nokia's partnership and innovation efforts, it highlighted the value of using data and consumer feedback to guide fu
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Tougwa, Franklin Ngosong. "Construction Industry and Research Rationale in Cameroon and Africa." International Journal of Advance Research and Innovation 8, no. 1 (2020): 49–59. http://dx.doi.org/10.51976/ijari.812009.

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The construction industry is large and diverse, with lot of companies and professional bodies. This makes it thought-provoking to develop a common vision and priorities. Activities in the industry are always term as project and these projects must be procured and managed thus making the concept of procurement and project management inevitable in the construction industry. This paper will begin by briefly introducing the reader to the construction industry and try to find and give appropriate definition for the industry. This paper identifies and explain the relevant area of professional practi
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Fokunang, Charles Ntungwen, Estella Achick Tembe-Fokunang, Marceline Djuidje Ngounou, et al. "Ethical and Regulatory Challenges for Contract Research Organizations Conducting (Outsourced) Clinical Research in Sub-Saharan Africa with a Case Study of Cameroon." Journal of Advances in Medical and Pharmaceutical Sciences 27, no. 4 (2025): 54–80. https://doi.org/10.9734/jamps/2025/v27i4768.

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Introduction: Contract Research Organizations (CROs), Clinical Research Centers/Networks and private research institutions play an important role in the clinical research process, especially in the drug discovery and development process. They act as essential partners for pharmaceutical drug delivery/development and biotech companies. Over the last few decades, the demand for outsourcing of clinical research by pharmaceutical companies has increased, with the market for CRO and private research institutional services growing significantly. This trend has been driven by a need for increased pro
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Sukhumpong Channuwong, Teeradej Snongtaweeporn, Boontham Harnphanich, et al. "Creative Leadership Affecting Organizational Performance according to the Balanced Scorecard: A Case Study of Public Limited Companies in Bangkok, Thailand." Journal of Namibian Studies : History Politics Culture 33 (March 20, 2023): 4034–57. http://dx.doi.org/10.59670/jns.v33i.1272.

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This paper aims to analyze a relationship and the effect of creative leadership on organizational performance according to the Balanced Scorecard of Public Limited Companies in Bangkok. The samples used in this study were 370 participants who were administrators, general managers, department heads and employees working in Public Limited Companies located in Bangkok metropolitan areas. The research questionnaire was used as a tool to collect data. Statistics used in this study consisted of percentage, mean, standard deviation, Pearson Correlation and Multiple Regression Analysis (MRA). The rese
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Bakmaz, Zübeyir. "Limited Şirket Vergi Borçlarının Ödenmesinde Ortakların Sorumluluğu." Uluslararası Sosyal, Siyasal ve Mali Araştırmalar Dergisi (USSMAD) 2, no. 1 (2022): 12–33. https://doi.org/10.5281/zenodo.6850134.

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<em>Performance of types of transactions by the limited liability companies subject to taxation leads them to be held as responsible as a result of execution of formal and pecuniary tax liabilities. However, the performance of the said tax liabilities must be fulfilled by their authorized organs in relation to these companies. In case of non-performance or incomplete performance of tax liabilities, secondary liability is involved. Tax law has regulated the liability practice of limited liability companies in pecuniary and formal tax debts as a special norm. When such special norms are examined
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Murcia, Fernando Dal-Ri. "ESG Disclosure by Brazilian Public Companies." Revista de Gestão Social e Ambiental 18, no. 2 (2024): e07616. http://dx.doi.org/10.24857/rgsa.v18n2-174.

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Objective: The objective of this study is to investigate ESG disclosure by Brazilian publics companies with the aim to understand issues regarding the standards used by companies, main risks reported, the auditing companies, emission of greenhouse gases etc. Theoretical Framework: In 2021, the Brazilian Securities and Exchange Commission (CVM) issued Resolution No. 59 requiring listed companies to disclose ESG information in their Reference Form in the model of “disclose or explain”. This new regulation makes Brazil an excellent laboratory to investigate the disclosure of sustainability inform
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