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Relevant bibliographies by topics / Revision (Wirtschaft) Corporate governance

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Academic literature on the topic 'Revision (Wirtschaft) Corporate governance'

Author: Grafiati

Published: 4 June 2021

Last updated: 4 February 2022

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Journal articles on the topic "Revision (Wirtschaft) Corporate governance"

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Garzón Castrillón, Manuel Alfonso. "The concept of corporate governance." Visión de Futuro, no. 25, No 2 (Julio - Dic) (July 1, 2021): 178–94. http://dx.doi.org/10.36995/j.visiondefuturo.2021.25.02r.005.en.

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This article aimed to identify the different concepts of corporate governance, in this sense, the first section presents a review of the literature based on the Methodi Ordinatio in relation to the concept of corporate governance (CG), followed by the revision of the theories from which it is studied: Theory of the agency; the shareholder or stockholder theory; the resource dependency theory; Stakeholder theory; the theory of Stewardship or Management Theory, the approach based on knowledge and corporate governance and the performance of the company, finally, the conclusion of the study in which it stands out that the objective of CG theories is not to study how managers govern - that would lead us to confuse the term governance with administration - but rather how it is.

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Kempner-Moreira, Fernanda, Patrícia De Sá Freire, and Júlio César Zilli. "Corporate governance as an innovative booster: a literature revision." International Journal of Innovation 8, no. 3 (December 17, 2020): 356–72. http://dx.doi.org/10.5585/iji.v8i3.15037.

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Objective of the study: The purpose of this article was to identify the elements to be considered for boosting innovation by the corporate governances, though. Methodology/approach: It is a literature review, based on the Scopus database, relating the constructs corporate governance and innovation, generating 435 documents in total, using 253 documents imported into the Mendeley application and resulting in 26 documents with effective contributions on governance and innovation.Originality/relevance: The study differs in that it relates corporate governance to the innovation of organizations.Main results: The results show that corporate governance has a positive influence on the innovation of organizations, but it is necessary to adapt to the context of each organization and the innovation characteristics of the sector. The first element to be considered is the presence of innovation in the organization's strategy and policies, followed by the commitment, strategic posture and competence of the board for innovation, adaptation of the governance structure, effective management of key competencies for innovation, investment in research and development, financing of innovation and technology, control over investments in innovation and management of risks inherent to innovation.Theoretical/methodological contributions: The study contributes to the advancement of knowledge by presenting the elements to be considered to boost innovation by corporate governance.Social/management contributions: It is also indicated that there is an effective management of its key competences for innovation, mapping them and ensuring that the governance structure promotes an environment conducive to their development, in addition to investments in RD and financing for innovation and technology.

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Miyamoto, Kohei. "The evolution of the monitoring board in Japan: how the board performs monitoring function in Japanese corporate governance." Corporate Governance: The International Journal of Business in Society 19, no. 5 (October 7, 2019): 999–1014. http://dx.doi.org/10.1108/cg-07-2018-0245.

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Purpose The purpose of this paper is to trace a legal evolution of the monitoring board and to reveal what brought the evolution and what is expected to emerge. The paper points to unique complementarities in Japanese corporate governance institutions and norms which will affect how the monitoring board performs its functions. Design/Methodology/Approach Analysis is based on texts on corporate governance legislations in Japan from the revision of Commercial Code in 1950 to the revision of Companies Act in 2014. Other sources include Tokyo Stock Exchange regulations, White Paper on Corporate Governance and other academic literatures on Japanese corporate governance. Findings Changes of non-legal institutions and norms in Japanese corporate governance necessitated legal reforms toward the monitoring board. Persisting institutions and norms, in particular lifetime employment, influences how the monitoring board performs its functions in Japan. Originality/Value This paper explains how the evolution of the monitoring board in Japan emerged and what will cause different expected functions of the monitoring board in Japan and other jurisdictions.

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Abdul Hadi Zulkafli, Chee-Wooi Hooy, and Chai-Aun Ooi. "Investigating The Effectiveness Of Corporate Governance Code Revisions On The Perspective Of The Revision Interval." International Journal of Business and Society 18, no. 3 (December 31, 2017): 503–14. http://dx.doi.org/10.33736/ijbs.3142.2017.

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Thisstudy investigatesthe effectiveness of corporate governancecode revisionsonfirm value using 35 countries’ public listed firms over 2007-2014.First, this study finds that progressive code revisions have significant positive relationship with firm value. Second, this study finds that theinterval ofcorporate governancecode revision is significant to influence the effectiveness of code revisions. Further analysis reveals that the relationship between code revision interval and firm value is non-linear, whichis depicted in inverted U-shaped. The findings suggest that a moderate code revision interval, i.e. 4 years once is optimal to maximize firm value. In overall, the findings of thisstudy have suggestedseveral practical implications to the development of thenationalcodesof corporate governance.

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Asghar, Affaf, Seemab Sajjad, Aamer Shahzad, and Bolaji Tunde Matemilola. "Role of discretionary earning management in corporate governance-value and corporate governance-risk relationships." Corporate Governance: The International Journal of Business in Society 20, no. 4 (April 16, 2020): 561–81. http://dx.doi.org/10.1108/cg-11-2019-0347.

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Purpose Corporate governance (CG) is an ongoing interesting topic getting the attention of market participant, business regulators and researchers in today’s business environment. The purpose of this study is to analyze the moderating role of earnings management on CG-value and CG-risk relationship in the emerging economy of Pakistan. Design/methodology/approach A panel data analysis is used in this study. A panel data of 71 non-financial listed companies of Pakistan for the 2008-2017 period is considered for this study. Secondary data is collected from the annual reports of non-financial firms listed on PSX. Seven econometric equations are developed to test the research hypothesis. Findings The results reveal that CG significantly enhances the firm value and performance measures. Moreover, CG mitigates the practices of earning management and eliminates the risk that develops opportunistic behavior among managers to commit frauds. Practical implications The results of this study suggest that the board of directors (BODs) should intensify their governance role and ensure that the executives perform their duties to maximize the wealth of the shareholders and not engage in any misrepresentation of accounts that may lower the company position and decrease the firm value. Moreover, the managers should be informed about their accountability and acknowledged that at the end of the year, they would be audited by an expert’s auditors for their responsibilities. Concerning regulatory bodies, regulatory authorities should ensure that there must be at least one independent member on the board. The better-governed system reduces both agency conflicts and enhances firm value. Originality/value A number of studies have already been undertaken by multiple investigators to build connection among CG with firm performance, but there is not even a single study in the literature that considers CG, firm value, firm Risk and discretionary earning management as a whole in one model to generalize its results in the emerging economy of Pakistan. A fundamental element of current analyzation process addresses that this is the very first graft of study conducted in Pakistan having combination of four variables together in one revision. There is minimal work that focuses on moderating effects of earning management on the CG-value and CG-risk relationships. This study uses two standard measures of firm performance (i.e. ROA and Tobin’s Q), one proxy of earning management (DEM) and three attributes of CG (board size, audit quality and ownership structure). Previously, researchers have not investigated a model that combines variables (CG as independent and Firm performance and Firm Risk as dependent along with DEM as moderator) in a single study.

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Madah Marzuki, Marziana, Effiezal Aswadi Abdul Wahab, and Hasnah Haron. "Corporate governance and earnings conservatism in Malaysia." Accounting Research Journal 29, no. 4 (November 7, 2016): 391–412. http://dx.doi.org/10.1108/arj-04-2014-0043.

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Purpose This paper aims to investigate whether the revised Malaysian Code on Corporate Governance in 2007 enhances earnings conservatism. In addition, the authors examine the relationship between board of directors’ expertise and conservatism. The third objective is to investigate the relationship between audit committee characteristics and earnings conservatism. Design/methodology/approach The sample of this study is based on 3,183 firm-year observations for a period of 2004-2009. The authors hand collected the corporate governance variables, whereas the remaining data were extracted from Compustat Global. The authors used two measures of conservatism. The first is the market-based model by Basu’s (1997), and the second measure is the accrual-based measure by Ball and Shivakumar (2005). Findings The authors find that the revision of Malaysian Code on Corporate Governance 2007 results in improving earnings conservatism. The authors find two audit committee characteristics, namely, audit committee financial expertise and independence increase earnings conservatism, after 2007. However, the authors could not find support whether board financial expertise mix affect conservatism. Research limitations/implications This study did not consider other possible corporate governance variables that could influence earnings conservatism, as it would be a difficult task to gather them. Originality/value The authors provide evidence on the role of corporate governance and earnings conservatism in Malaysia.

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Hachmeister, Dirk. "Bedeutungswandel der Internen Revision in der internationalen Literatur: Corporate Governance, Risikomanagement und Bilanzskandale." Controlling & Management 51, no. 5 (October 2007): 352–54. http://dx.doi.org/10.1007/s12176-007-0094-9.

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KimSoonSuk. "Enhancement of Corporate Governance Through Soft Laws ― Mainly Focusing on the Revision of Corporate Governance Code and the Introduction of Comply or Explain Principles―." Korean Journal of Securities Law 18, no. 2 (August 2017): 1–41. http://dx.doi.org/10.17785/kjsl.2017.18.2.1.

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Yu, Minna, and Yanming Wang. "Firm-specific corporate governance and analysts’ earnings forecast characteristics." International Journal of Accounting & Information Management 26, no. 3 (August 6, 2018): 335–61. http://dx.doi.org/10.1108/ijaim-03-2017-0040.

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Purpose The purpose of this paper is to examine the impact of corporate governance on the capital market participants’ abilities to forecast future performance, as measured by the properties of analysts’ earnings forecasts in Asian stock markets. Design/methodology/approach This paper hypothesizes that higher corporate governance is associated with lower forecast errors, lower forecast dispersion and lower forecast revision volatility. Findings These predictions are supported with a sample of companies across eleven Asian economies over 2004-2012. The results of this paper suggest that corporate governance plays a significant role in the predictability of firm’s future performance and, therefore, improves the financial environment in Asian stock markets. Furthermore, the impact of corporate governance on analysts’ forecast properties is more pronounced in countries with strong investor protection. Research/limitations/implications The authors acknowledge the following limitations of this paper. First, the results of this paper may be subject to omitted-variable bias and endogeneity issue. The authors have used control variables in the regressions to reduce the omitted variable bias. The authors have run lead-lag regressions to address causality issue. Second, CLSA corporate governance scores are collected for largest companies in each jurisdiction. Therefore, the sample is biased towards the largest companies in those jurisdictions and may not be representative of the average firm in the Asia. Originality/value The results of this paper speak to the benefit of having strong corporate governance in terms of reducing the information asymmetry between investors and corporate management.

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Lee, Sanghoon. "The key issues in Korean corporate governance and desirable revision of Korean Commercial Code." Commercial Law Review 36, no. 2 (August 31, 2017): 211–62. http://dx.doi.org/10.21188/clr.36.2.5.

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Dissertations / Theses on the topic "Revision (Wirtschaft) Corporate governance"

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Bodenmann, Jan Marc. "Unternehmenssteuerung und -überwachung : Beitrag von Risikomanagement, interner und externer Revision zu einer effektiven Corporate Governance /." [S.l.] : [s.n.], 2005. http://www.gbv.de/dms/zbw/485105683.pdf.

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Blagoev, Alex. "Auswirkungen der Umsetzung der Anforderungen aus Section 404 Sarbanes-Oxley Act auf Schweizer Unternehmen." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/03605037001/$FILE/03605037001.pdf.

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Pfiffner, Daniel Christian. "Revisionsstelle und Corporate Governance : Stellung, Aufgaben, Haftung und Qualitätsmerkmale des Abschlussprüfers in der Schweiz, in Deutschland, in der Europäischen Union und in den Vereinigten Staaten /." Zürich : Dike, 2008. http://aleph.unisg.ch/hsgscan/hm00243604.pdf.

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Weishaupt, Till. "Corporate Governance von humankapitalintensiven Unternehmen." Doctoral thesis, [S.l.] : [s.n.], 2007. http://deposit.ddb.de/cgi-bin/dokserv?idn=985245301.

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Kryvko, Anna [Verfasser], and Peter [Akademischer Betreuer] Reichling. "Efficiency, corporate governance and performance of European commercial banks / Anna Kryvko. Betreuer: Peter Reichling." Magdeburg : Universitätsbibliothek, 2012. http://d-nb.info/1054419760/34.

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Wedl, Isabella [Verfasser], and Harald [Akademischer Betreuer] Heinrichs. "Governance for Corporate Sustainability: National and global governance influencing TNCs sustainability management in Germany, the US and India / Isabella Wedl ; Betreuer: Harald Heinrichs." Lüneburg : Universitätsbibliothek der Leuphana Universität Lüneburg, 2017. http://d-nb.info/1140222074/34.

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Riediger, Monika [Verfasser]. "Corporate Governance and Financial Reporting Quality of German Firms : Three Empirical Studies / Monika Riediger." Berlin : Freie Universität Berlin, 2018. http://d-nb.info/1160235740/34.

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Riediger, Monika A. [Verfasser]. "Corporate Governance and Financial Reporting Quality of German Firms : Three Empirical Studies / Monika Riediger." Berlin : Freie Universität Berlin, 2018. http://nbn-resolving.de/urn:nbn:de:kobv:188-fudissthesis000000107256-3.

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Köhler, Matthias [Verfasser], Reint [Akademischer Betreuer] Gropp, and Falko [Akademischer Betreuer] Fecht. "Integration, Regulation, and Corporate Governance in the EU Banking Sector / Matthias Köhler. Reint Gropp. Falko Fecht." Kiel : ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften / Leibniz-Informationszentrum Wirtschaft, 2010. http://d-nb.info/1007380926/34.

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Lenz, Benedikt [Verfasser]. "Ertrag, Risiko und Corporate Governance von Regionalbanken : Eine empirische Analyse am Beispiel deutscher Genossenschaftsbanken / Benedikt Lenz." Düren : Shaker, 2021. http://d-nb.info/1227824300/34.

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Books on the topic "Revision (Wirtschaft) Corporate governance"

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Geiersbach, Karsten. Der Beitrag der Internen Revision zur Corporate Governance. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6615-5.

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Berwanger, Jo rg. Interne Revision: Wesen, Aufgaben und rechtliche Verankerung. Wiesbaden: Gabler, 2008.

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Governance: Bewältigung von Komplexität in Wirtschaft, Gesellschaft, und Politik. Frankfurt am Main: P. Lang, 2009.

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Schmidt, Timo. Corporate governance, Controlling und Unternehmenserfolg: Konzeptionelle Gestaltung und empirische Analyse. Frankfurt am Main: Lang, 2010.

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(Firm), BPP Learning Media. CIMA Certificate paper C05: Fundamentals of ethics, corporate governance and business law : Practice & revision kit. London: BPP Learning Media, 2012.

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Kolleck, Nina. Global Governance, Corporate Responsibility und die diskursive Macht multinationaler Unternehmen: Freiwillige Initiativen der Wirtschaft für eine nachhaltige Entwicklung? Baden-Baden: Nomos, 2011.

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Böckli, Peter. Schweizer Aktienrecht: Mit Fusionsgesetz, Börsengesellschaftsrecht, Konzernrecht, corporate governance, Recht der Revisionsstelle und der Abschlussprüfung in neuer Fassung unter Berücksichtigung der angelaufenen Revision des Aktien- und Rechnungslegungsrechts. 4th ed. Zürich: Schulthess, 2009.

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Bakan, Joel. La corporación: La búsqueda patológica de lucro y poder. Barcelona: Volter, 2006.

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The corporation: The pathological pursuit of profit and power. Toronto: Viking Canada, 2004.

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Geiersbach, Karsten. Der Beitrag der Internen Revision zur Corporate Governance. Karsten Geiersbach, 2011.

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Book chapters on the topic "Revision (Wirtschaft) Corporate governance"

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Berwanger, Jörg, and Ulrich Hahn. "Corporate Governance." In Interne Revision und Compliance, 1–32. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-31807-9_1.

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Geiersbach, Karsten. "Interne Revision und Corporate Governance." In Der Beitrag der Internen Revision zur Corporate Governance, 235–345. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6615-5_4.

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Vetter, Eberhard. "Corporate Governance und Mittelstand." In Mittelstand - Motor und Zukunft der deutschen Wirtschaft, 127–43. Wiesbaden: Springer Fachmedien Wiesbaden, 2015. http://dx.doi.org/10.1007/978-3-658-09049-4_12.

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Geiersbach, Karsten. "Banken und Corporate Governance." In Der Beitrag der Internen Revision zur Corporate Governance, 105–234. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6615-5_3.

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Geiersbach, Karsten. "Corporate Governance und Unternehmenstheorie." In Der Beitrag der Internen Revision zur Corporate Governance, 7–104. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6615-5_2.

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Peemöller, Volker H. "Entwicklungstendenzen der Internen Revision." In Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling, 367–78. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-21634-4_21.

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Otremba, Stefan. "Interne Revision, Risikomanagement & Compliance: Bestandsaufnahme." In GRC-Management als interdisziplinäre Corporate Governance, 89–142. Wiesbaden: Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-15395-3_3.

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Berens, Wolfgang, and Walter Schmitting. "Zum Verhältnis von Controlling, Interner Revision und Früherkennung vor dem Hintergrund der Corporate Governance." In Corporate Governance und Controlling, 51–75. Heidelberg: Physica-Verlag HD, 2004. http://dx.doi.org/10.1007/978-3-7908-2658-6_3.

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Pasternack, Nyls-Arne. "Beziehung zwischen Interner Revision und Abschlussprüfung." In Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling, 491–501. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-21634-4_28.

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Sciulli, David. "Die soziale Vision der Richter von Delaware: Corporate Governance und institutioneller Wandel." In Wirtschaft und Zivilgesellschaft, 245–73. Wiesbaden: VS Verlag für Sozialwissenschaften, 2005. http://dx.doi.org/10.1007/978-3-322-80744-1_10.

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Conference papers on the topic "Revision (Wirtschaft) Corporate governance"

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Malkawi, Bashar H. "Structure and role of the board of directors according to the company law of Jordan: The need for revision." In Corporate Governance: Search for the advanced practices. Virtus Interpress, 2019. http://dx.doi.org/10.22495/cpr19p1.

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