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Dissertations / Theses on the topic 'Stewardship theory'

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1

Gautier, Estelle. "A Theory and Process Evaluation of the Umhlathuze Water Stewardship Programme of the International Water Stewardship Programme." Master's thesis, Faculty of Commerce, 2019. https://hdl.handle.net/11427/31772.

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Water is a scarce resource without which human survival is at risk and major economies would collapse if not carefully managed. Water stewardship involves collaboration between role players from the public- and private sector as well as civil society to effectively mitigate some of the water related risks and improve water security. Good practice examples of water stewardship have been captured in only a limited number of international studies through the work of a few organisations driving adoption of stewardship practices. Most of these are internal documents and remain unpublished. There ar
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Mills, David Ernest. "The stewardship performance of forms of privatised water infrastructure." Thesis, Queensland University of Technology, 2014. https://eprints.qut.edu.au/78660/2/David_Mills_Thesis.pdf.

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In this research Agency Theory and Stewardship Theory are used to analyse the relative performance of different forms of privitisation of water infrastructure and in doing so enriches understanding of previously underdeveloped aspects of both theories. The prior Agency Theory literature had established assumptions about the behaviour of principals and agents in contracts and these were found not to be correct in the context of contracts between modern government and private organisations. Agency theory was extended to include steward-like behaviour of an agent and Stewardship Theory was develo
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Humphrey, Duchess Deidre. "A Study of Nonprofit Governance through the Lens of Stewardship Theory." Thesis, University of North Texas, 2020. https://digital.library.unt.edu/ark:/67531/metadc1703358/.

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This dissertation examines the association between independent governance structure and various measures of good governance. The evaluation draws on observations of a dataset of 101 Texas public charities, in particular the organization's self-disclosed governance-related activities as reflected in the transparency, monitoring, and strategic tools available to the public. The study reveals that two measures of good governance are associated with an identified independent governance structure at the organizational level. In managing the governance of the organization, the study finds evidence t
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Rushford, Nancy. "Occupational stewardship and collaborative engagement: a theory grounded in experiences of natural disaster." Thesis, The University of Sydney, 2014. http://hdl.handle.net/2123/12944.

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Introduction: Disaster is one of the most pressing global issues of the 21st century in that it compromises human development and economic gains on a global scale and threatens the integrity of the natural environment. The poorest regions of the world, and the most vulnerable groups within them, assume a disproportionate share of the burden. Little is known about what the discipline of occupational therapy may contribute to the field within the medical-rehabilitation sphere and beyond, involving issues of social inequality and change; and specifically, the role of ‘occupation’ in strengtheni
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Li, Y. (Ying). "Users’ information systems (IS) security behavior in different contexts." Doctoral thesis, Oulun yliopisto, 2015. http://urn.fi/urn:isbn:9789526209395.

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Abstract Users’ information systems (IS) security behavior continuously draws attentions from scholars and practitioners. While previous studies usually focused on one context (e.g., employees’ compliance with IS security policies in an organizational context), little research has focused on the possible explanations for users’ IS security behavior if the context changes. To address this gap, this dissertation discusses the role of context in IS security behavior research. An analysis of the differences between the organizational context and the home context suggests a need to study users’ IS
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Rispel, Reginald. "International Perspectives on the Proper Role of the Independent Director: Implications for South African Boards of Directors." Thesis, University of the Western Cape, 2008. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_9484_1264466854.

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<p>This literature study aims to identify international best practice concerning the role of the board and more particularly that of the independent director in ensuring good corporate governance. The study is based on sources which include a large contingent of up to date sources on the subject ranging from newspaper articles, journal articles, various corporate governance codes, company reports and reports on governance such as Cadbury and Higgs.</p>
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Placier, Klára. "Vliv recese na uplatňování Corporate Social Responsibility." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-233742.

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During the last few years, companies have had an increasing interest on playing a more significant role in society, besides their merely economic function. Corporate Social Responsibility (CSR) has become a relevant concept leading them to do so. However, after the recent economic decline, the business model of most corporations had to be reviewed, including the CSR policy. This dissertation work discusses the impact of recession on CSR. The topic is highly relevant, since the consequences of the economic crisis have still a strong influence on business environment, in the form of a degrading
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Sandahl, Carl, and Fredrik Tinglöf. "The purpose of CEO compensation in sports organisations : A qualitative study of CEO compensation in sports organisations from both a board perspective and a CEO perspective." Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52731.

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Background: CEO compensation as a phenomenon is a well explored topic in both forprofit and non-profit organisations but limited research is made on sports organisations. Due to the important social role that sports organisations entails, one can argue for the need to investigate the purpose of CEO compensation in these organisations as well. Purpose: The main purpose of this study is to explore the purpose of CEO compensation in sports organisations. The purpose of executive compensation will further be studied from both a CEO perspective as well as from the board perspective. Method: This th
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Davila, Juan Pablo. "Corporate Governance and firm value: evidence from Colombia and Mexico." Thesis, Cranfield University, 2014. http://dspace.lib.cranfield.ac.uk/handle/1826/9276.

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This research is the result of the author’s quest to answer the question whether Corporate Governance is effective in Emerging Markets. Literature on Corporate Governance in the emerging markets of Latin America is limited mostly due to the relatively slower development of capital markets and the late adoption of corporate governance principles. Corporate Governance laws, which largely follow Sarbanes Oxley guidelines, were published and implemented in the mid 00´s and no research has checked their impact on corporate value in Latin America. This research reports compromises two empirical proj
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Francisco, Alecsandro Roberto Lemos. "Elementos de governança em cadeias de suprimentos: uma análise a partir da teoria da agência e Stewardship Theory." Universidade do Vale do Rio dos Sinos, 2016. http://www.repositorio.jesuita.org.br/handle/UNISINOS/6039.

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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2017-02-14T14:21:25Z No. of bitstreams: 1 Alecsandro Roberto Lemos Francisco_.pdf: 1071386 bytes, checksum: 74f70d800e8671526aa82f445a961707 (MD5)<br>Made available in DSpace on 2017-02-14T14:21:25Z (GMT). No. of bitstreams: 1 Alecsandro Roberto Lemos Francisco_.pdf: 1071386 bytes, checksum: 74f70d800e8671526aa82f445a961707 (MD5) Previous issue date: 2016-11-28<br>Nenhuma<br>A governança das relações diádicas em cadeias de suprimentos é o tema central deste estudo. Nestas relações, existem fatores tais como poder, oportunis
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Priba, Michael, and Jonatan Spector. "Styrning av projekt : Hur påverkas projektbeställarens och projektledarens arbete i projekt vad gäller kommunikation, tillsyn samt tillit?" Thesis, Karlstads universitet, Avdelningen för informatik och projektledning, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-28146.

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Uppsatsen utgår ifrån Agency- och Stewardship Theory samt Project Governance som bakgrund till att beskriva hur projektorganisationer arbetar med styrning av projekt. Studien ämnar skildra hur styrning av projekt påverkar projektbeställares och projektledares arbete i projekt vad gäller tillsyn, tillit samt kommunikation. För att göra detta är studien baserad på sju kvalitativa semi-strukturerade intervjuer med respondenter som verkar inom olika branscher på arbetsmarknaden. Datan från intervjuerna bearbetades sedan med s.k. deduktiv tematisk analys för att göra den mer presenter- och hanterba
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Burghausen, Mario. "Explicating corporate heritage identity stewardship theory from a corporate marketing perspective : a qualitative case study of Great Britain's oldest brewer." Thesis, Brunel University, 2013. http://bura.brunel.ac.uk/handle/2438/13067.

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Positioned within the corporate marketing domain, and adopting an explicit managerial perspective, this doctoral thesis advances knowledge in the form of a substantive and analytically generalisable theory of corporate heritage identity stewardship, which is derived from an empirical, theory-building, qualitative case study of Great Britain’s oldest brewer. In broad terms, corporate heritage identity stewardship theory articulates the particular management requirements of a corporate heritage identity in terms of two mutually constitutive dimensions namely (a) stewardship mindset and (b) enact
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Löfström, Johan, and Rebecka Gustafsson. "The Usage of the Perspectives Comprising the BSC from the Family Firm’s Point of View : A Case Study Influenced by the Spirit of Gnosjö." Thesis, Högskolan i Jönköping, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-39612.

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Even though family firms play a significant role in the economy, research regarding family firms is relatively new and is still an emerging field of study. Family firms possess specific characteristics distinguishing them from nonfamily firms. Moreover, there are other issues within the family firm research that has not been fully explored, and one of them is management accounting and control. Researchers have suggested that more research is needed on performance measurement focusing on both financial and non-financial information. A tool that includes both financial and non-financial measures
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Doleman, Robert G. "A study of facility management knowledge classification for the effective stewardship of existing buildings." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2013. https://ro.ecu.edu.au/theses/574.

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The aim of the study was to establish the Facility Management knowledge categories within the life cycle of a building context. The significance of the study stemmed from research undertaken into the compliance to Australian Standards 1851-17:2005 Maintenance of Fire and Smoke Doors within West Australian nursing homes, which demonstrated 87 per cent non-compliance. The level of non-compliance appeared to identify a lack of knowledge, and appropriately qualified and experienced personnel involved within the management of nursing homes (Doleman, 2008). The issues identified prompted the questio
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Gregory, Kieran Benjamin. "Fishers are doing it for themselves? Responsibilisation and the framing of fish habitat rehabilitation and stewardship." Thesis, Queensland University of Technology, 2018. https://eprints.qut.edu.au/122928/2/Kieran_Gregory_Thesis.pdf.

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The aim of this research is to understand the implications of the current framing of fisheries degradation and rehabilitation responsibilities in stewardship policy. By doing so, in this research the discursive strategies used to attribute blame for fish habitat degradation are identified, as is whether there is a dissonance between to whom blame is attributed and the stakeholder groups which the New South Wales Department of Primary Industries (NSW DPI)—the state government agency with policy responsibility for fisheries management—is advocating take responsibility for remedying the problem.
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Westergren, Eric, and Linn Hasselgren. "Does stakeholder pressure have an effect on the quality of the sustainability report?" Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172187.

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Our planet suffers from severe climate change and environmental issues has never been as important as it is now. Countries and communities come together to get involved in environmental questions and to work against a sustainable future. Companies are also expected to take act on this concern and incorporate sustainability into their business practices. To account for this, company’s disclosure a sustainability report and the numbers of companies that do so has increased rapidly the last years. From 2011 to 2013 there was almost a 50% increase of submitted sustainability reports. Since then, s
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Cetin, Nergiz, and Emmeli Boström. "Understanding Corporate Governance in the Financial Sector through Multiple -Theory : - A study of SFSA disciplinary cases towards financial organizations." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-179521.

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Purpose: Understand different needs for accountability and governance among financial firms,based on environmental and structural factors. Design/methodology/approach: By using disciplinary reports published by SFSA the interpretation of corporate governance regulation will be studied. Findings: The study identified important corporate governance factors which can be explained and understood by analyzing through the multiple-theory. Complex environmental aspects, such as regulations and multiple stakeholders, demands for extensive internal and external controls. However, the aspect of knowledg
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18

Nílsson, David, and Myhre Mauritz Smedensjö. "CEO Power, Discretion and Firm Performance : The Moderating Role of Formal CEO Board Membership." Thesis, Linnéuniversitetet, Institutionen för nationalekonomi och statistik (NS), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-106068.

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Background: Formal CEO board membership is a unique feature of Swedishboards. The share of firms having Formal CEO board membership hassignificantly decreased in the last 20 years and thus, this feature might haveevolved to be used as a signal of high CEO quality. CEO quality is in turnlikely to, through Formal CEO board membership, serve as a moderator of therelationship that both CEO power and CEO discretion has to firm performancewhich has previously been somewhat ambiguous. Purpose: The purpose of this study is to explain how the CEO’s power anddiscretion is related to firm performance and
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Hightower, Sonja. "Who Makes the Decision? Managerial Influence on Corporate Boards and Auditor Selection, Change, and Compensation." Thesis, University of North Texas, 2020. https://digital.library.unt.edu/ark:/67531/metadc1707251/.

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This dissertation examines whether managers influence corporate boards of directors in their auditor selection, change, and compensation decisions. This topic is important because it addresses concerns that the Sarbanes-Oxley Act of 2002 (SOX) is not effective in eliminating managerial influence over auditor engagement decisions and that it may provide a false sense of security to investors. These concerns are based on the implicit assumption that managers prefer weaker governance oversight and lower audit quality. However, empirical research testing associations between managerial influence a
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Ahlström, Johannes, and Michaela Ficeková. "The relationship between current financial slack resources and future CSR performance. : A quantitative study of public companies in the Nordic Markets." Thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-137563.

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Companies are expected to be good corporate citizens and fulfil expectations of both shareholders and stakeholders. Depending on their corporate objectives, companies undertake different CSR activities using their preferred financial resources. The relationship between these two notions is interesting to investigate in the Nordic context since companies in this geographical area are the global leaders in sustainability. We formulate the following research question as: What is the relationship between financial slack and the CSR performance in Nordic countries? As such, the purpose of this thes
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Berglund, Amie, and Oskar Danell. ""Inte sjutton läser man alla de där papperna man får" : En kvalitativ studie om hur MiFID II påverkat Principal agent problem vid investeringsrådgivning." Thesis, Linköpings universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-158492.

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Bakgrund: Den tredje januari 2018 trädde EU-direktivet Markets in Financial Instruments Directive II (MiFID II) i kraft. Direktivet ämnar öka investerarskyddet genom att eliminera informationsasymmetri och intressekonflikter på finansmarknaden, och samtidigt harmonisera reglerna mellan EU-länder. Inom investeringsrådgivning innebär det nya regelverket ökad dokumentation, ett större fokus på att försäkra sig om att investerarna förstår risker, hårdare krav på hur avgifter kommuniceras och striktare regler kring incitament. Allt detta för att skydda investerarna, som ofta visat sig ha en bristfä
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Alexander, David. "THE IMPACT OF THREE BOARD CHARACTERISTICS, MODERATED BY CEO ATTRIBUTES, ON EARNINGS MANAGEMENT." NSUWorks, 2010. http://nsuworks.nova.edu/hsbe_etd/7.

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Earnings management has had consequence in financial disasters, such as Enron, WorldCom and Nortel. More recently, it is alleged in the Lehman bankruptcy, which ushered in a global financial meltdown. Yet despite increased regulation and focus on governance and auditing, researchers find that earnings management remains a common practice. Accounting academics have responded to the earnings management problem by conducting studies using secondary data for governance variables and financial models to measure earnings management indirectly. Meanwhile, governance variables measured with secondary
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Huang, Chenglei. "Developing Circular Economy Capability: Antecedents, Mechanisms, and Outcomes in Chinese Manufacturing Industry." University of Toledo / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1326778525.

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Björklund, Frida, and Hanna Dahlström. "Why have an Active Board of Directors? : A Quantitative Study of SMEs." Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-124661.

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In Sweden all limited liability companies are required to have a board of directors. The board of directors’ task is to manage the business of the firm, but in recent years boards have been subjected to critical review in the media, questioning the tasks and structure of the board. Further, there are differences in the regulations regarding limited liability companies, depending on whether they are private or public companies. Moreover, a majority of the research within the area of corporate governance has been conducted on public companies. However, corporate governance in small and medium si
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Kewitz, Martin, Clas Nordström, and Sören Salzwedel. "The Family Business in a Global Context : The Rationale behind Corporate Governance Structures in Subsidiaries Abroad." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18200.

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Background: Family Businesses represent the highest proportion of businesses in the world (Lin, 2012). Globalisation offers new business opportunities for growth and in-ternational diversification. Generally the internationalisation of family businesses is a well-studied field in family business research (Kontinen &amp; Ojala, 2009). Still, there are certain shortcomings when it comes to the specific area of corporate governance adapta-tion in family firms that open subsidiaries (Calabro &amp; Mussolino, 2011). Hence, this paper analyses the proceedings of family firms that internationalise th
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Backlund, Carl-Oscar, and Viktor Granström. "Påverkar VD:ns aktieinnehav bolags finansiella prestation? : En kvantitativ studie om sambandet mellan VD:ns nivå av aktieinnehav inom bolaget och dess finansiella prestation." Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-186680.

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Titel: Påverkar VD:ns aktieinnehav bolags finansiella prestation?  - En kvantitativ studie om sambandet mellan VD:ns nivå av aktieinnehav inom bolaget och dess finansiella prestation.    Författare: Carl-Oscar Backlund &amp; Viktor Granström   Handledare: Jörgen Hellström   Problembakgrund och problemdiskussion Synen på VD:ns roll och dennes betydelse för ett bolag har ändrats mycket genom åren. I modern tid anses en VD vara ytterst ansvarig för bolagets verksamhet, med lagstadgade uppgifter, men också samtidigt vara ansiktet utåt mot media och press. Hur pass stark är korrelationen mellan bol
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Basmaci, Talita Awabdeh Maikel. "Den verkställande direktörens ersättning : En jämförelse mellan fastighets-, finans och läkemedelsbranschen." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30412.

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Purpose: The study aims to show if there is a significant relationship between the CEOs recompense and the size of the company between the industries. The goal is to compare the size of a company with the variable that shows performance and which of them who has the strongest connection to the recompense. Method: The essay stands on a quantitative approach where secondary data has been gathered from the year of 2015 annual reports. The population includes all the Swedish companies in the real estate-, finance- and pharmaceutical industry that are listed on the stock exchange. Selection has bee
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Feldman, Alicia. "Environmental equifinality: (Re)Examining predictors of specific responsible environmental behaviours in Australian recreational fishing environments." Thesis, Queensland University of Technology, 2021. https://eprints.qut.edu.au/208423/1/Alicia_Feldman_Thesis.pdf.

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Environmental stewardship is essential to conserving recreational fishing areas. This thesis explores the characteristics of Australians engaged in such stewardship. A novel theoretical perspective (complexity theory) and methodology (fuzzy-set qualitative comparative analysis) uncovers complex configurational mechanisms, with multiple equifinal solutions identified as sufficient for performance of stewardship behaviours. Configurations predictive of stewardship differ between environmental organisation members and non-members. While there are numerous, varied configurations sufficient for per
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Edalova, Natalia. "Revisorns roll i svenska lokala partiföreningar : faktorer som påverkar revisorernas handlingsutrymme." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20948.

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I Sveriges val 2018 fick åtta partier mandaten i Riksdagen: M, C, S, V, L, KD, SD och MP. Partiernas organisation finns på tre nivåer. Partiföreningen finns på lokal nivå och omfattar vanligtvis en kommun. Partidistriktet kallas den länsvisa organisationsnivån. Distriktsorganisationer är sammanknutna i en riksorganisation. Lokala partiföreningar är registrerade som ideella föreningar.  På årsmöte väljer medlemmar styrelsen, kassör, revisorer och revisorssuppleanter. Revisorer valda på årsmötet kan vara en yrkesverksam revisor eller en lekmannarevisor det vill säga någon som ställer upp ideellt
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Claeson, Lisa, and Mikaela Mört. "Nedskrivning av goodwill i nordiska storbanker." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-17345.

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Bakgrund Sedan IFRS infördes 2005 skall goodwill inte lägre skivas av utan istället testas för nedskrivning minst en gång per år. Nedskrivningsprövningen har sedan dess kritiserats av flertalet forskare och ansetts vara ett ämne för earnings management (EM). Eftersom goodwill skall värderas till verkligt värde följer viss problematik, särskilt under lågkonjunkturer då det är svårt att förutspå hur långvarig den ekonomiska nedgången förväntas bli. Cykliska branscher, såsom bankbranschen, är känsliga för förändringar i konjunkturen och således borde sådana förändringar avspeglas i bankernas goo
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Chidziva, Bernard. "The Role of Corporate Governance in Preventing Bank Failures in Zimbabwe." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/3145.

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The 2008-2009 global financial crisis resulting in some banks collapsing has raised questions about the corporate governance of financial institutions. Some bank managers lack an understanding of the role of corporate governance in preventing bank failures. In this multiple case study, data were collected through interviews and triangulated with annual reports to explore the strategies some bank managers need to improve their understanding of the role of corporate governance in preventing bank failures in Zimbabwe. The 7 study participants were purposefully recruited from a larger population o
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Bailey, Bernard C. "Decision Making in the Corporate Boardroom: Designing the Conditions for Effectiveness." Case Western Reserve University School of Graduate Studies / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=case1333570218.

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Dragon, Katharina Agnes. "Funding social sector activity in Brazil: a case study analysis of agency risk incidence and mitigation." reponame:Repositório Institucional do FGV, 2012. http://hdl.handle.net/10438/9929.

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Aiyadurai, Janusa, and Mathias Brenckert. "A Comparative Study on Green Mutual Equity Fund’s Financial Performance : International vs Domestic Fund Composition." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172469.

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In this thesis the relationship between regional composition and risk-adjusted performance is evaluated concerning Swedish issued green mutual equity funds. By using three different indices; Sharpe, Jensen and Treynor, a relationship has been able to establish. The study finds no strong relationship between geographic composition and performance concerning any of the indices and thus the impact of diversifying one's portfolio has little impact. By using the Modern Portfolio Theory, Stewardship Theory, Home Bias Theory and Behavioral Finance Theory a theoretical discussion has been established
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Daver, Joel, and Vanessa Loberg. "Kooperationens förvaltare : Ett kooperativt perspektiv av agentproblematiken." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-138832.

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Bakgrund: Trots sin betydande närvaro i samhället saknar kooperativa företag än idag tydliga ramverk över hur deras organisationer ska styras. Det uppstår därmed utmaningar eftersom kooperativ, det vill säga medlemsägda organisationer, på ett flertal sätt särskiljer sig från andra företagsformer, men ändå tvingas rätta sig efter ramverk och teorier anpassade för andra slags verksamheter. Utmaningar kan uppstå då det visat sig att etablerade styrningsramverk i många fall är otillräckliga och svåra att justera för de mål som kooperativa verksamheter präglas av, vilket starkt argumenterar för beh
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Buys, Pieter Willem. "The legitimacy predicament of current day accounting theory / Pieter Willem Buys." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4578.

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Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, whic
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Bassey, David Nkata. "Corporate Governance Implementation in the Nigerian Banking Industry." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5676.

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The increasing level of fraud, the collapse of banks, and the loss of confidence in the Nigerian banking industry have been attributed to poor corporate governance. The problem of this study was effective implementation of corporate governance in Nigeria where multiple regulations are in place. The purpose of this qualitative single case study was to understand how corporate governance is implemented in the Nigerian banking industry in the face of a multiplicity of regulations. The research question investigated how Nigerian bank managers implement corporate governance regulations in the face
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Yang, Pei-Chun, and 楊培君. "Business Employment Adjustment Speed: Based on Agency Theory and Stewardship Theory Perspectives." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/2mjr98.

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碩士<br>國立中央大學<br>人力資源管理研究所<br>105<br>This study attempts to investigate whether the corporate governance theories beliefs owned by business executives have impact on the speed of business employment adjustment. Based on the difference of forecasting behavior between agency theory and stewardship theory perspectives, this paper establishes a business discriminative index of agency theory and stewardship theory orientation by five standardized variables including the proportion of research and development expenditure, nonsystematic risk index, cash holdings, dividends to earnings ratio, and the p
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"Board structure and corporate performance: a comparision of agency theroy and stewardship theory." 2001. http://library.cuhk.edu.hk/record=b5890628.

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Jie Jenny Tian.<br>Thesis submitted in 2000.<br>Thesis (M.Phil.)--Chinese University of Hong Kong, 2001.<br>Includes bibliographical references (leaves 121-137).<br>Abstracts in English and Chinese.<br>Acknowledgements --- p.i<br>Abstract --- p.iii<br>Chapter CHAPTER 1. --- INTRODUCTION --- p.1<br>Chapter CHAPTER 2. --- LITERATURE REVIEW --- p.3<br>Chapter 2.1 --- Agency Theory Approach to Corporate Governance --- p.4<br>Chapter 2.2 --- Stewardship Theory Approach to Corporate Governance --- p.10<br>Chapter 2.3 --- Research on Board of Directors: Prescriptions and Empirical Evidence ---
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Yu, Ya-Chuan, and 尤雅娟. "The influence factors of social enterprise operation : The view of resource-based theory and stewardship theory." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/e9dn2n.

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碩士<br>國立高雄應用科技大學<br>企業管理系<br>104<br>In recent years, the social enterprise and related issues have attracted much attention. This study adopts the view of resource-based theory and stewardship theory to explore what factors will affect the social enterprises continuously operating. This study is based on a case study research and involves the interviews conducted with the four leaders of social enterprise in person. The interviews are then transcribed into transcripts as research data, it is then verified after the research data is encoded. Finally, the propositions are developed according to
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Melanson, Stewart James. "Agency and Institutional Transformation: The Emergence of a New Corporate Governance Model." Thesis, 2010. http://hdl.handle.net/1807/24828.

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This research examines institutional transformation of the board of directors in Canada to a collaborative model in which the board, in addition to its monitoring function, provides a service role by acting as a sounding board to management and providing advice and counsel to management on strategic issues. This thesis also examines how director search, likely initiated by the ‘Enron’ scandals, led to some boards adopting a new model of practice that directors deemed more efficacious and possessing legitimacy, bringing together the old and the new institutionalism in institutional change proc
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Chung, Yu-kai, and 鐘育楷. "Using Stewardship Theory to Explore Firm Tax Evasion Behavior-The Case Study of South Korea." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/38276327431128705168.

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碩士<br>國立臺灣科技大學<br>企業管理系<br>99<br>There are various ways for administrators to manage the company. However, many people pay attention to successful companies, but actually it is worthy to observe companies breakdown. Why some organizations were destroyed in the past. Maybe organization crime is one of reasons. Agency problem was generated from agency theory, but stewardship theory is not. Therefore, the study regards stewardship theory as core to study the organizational crime. In the study, the South Korean companies are as the main research object, which to measure crime organization through
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Alsahafi, Ashraf Mohammadsaleh. "Corporate governance and firm performance in Saudi Arabia." Thesis, 2017. http://hdl.handle.net/1959.13/1347421.

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Research Doctorate - Doctor of Philosophy (PhD)<br>Corporate governance in a specific country relates systematically to its social, economic and legal structures. From this standpoint, and since Saudi Arabia has unique cultural, economic and political features, this study aims to explore corporate governance practices in Saudi Arabia. A close look at the influence of these features on the Saudi business environment reveals that agency theory is not the appropriate theory that can be applied in the Saudi context, despite its widespread adoption in the extant studies of corporate governance. Alt
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Lee, Chun-Ju, and 李俊儒. "Key Benefits of Enterprise Resource Planning Implementation within Small Family Business : A Stewardship Theory Perspective by Case Study." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/8vmyb9.

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碩士<br>國立高雄科技大學<br>資訊管理系<br>107<br>This case study mainly focused on the key benefits of introducing ERP into Small Family Businesses (SFB) in Taiwan. In the research, analysis to the key benefits of an ERP system for SMEs in tradition food industry. Through the literatures review, establishes a information management theory for Small Family Businesses, classifying the ERP benefits to Small Family Businesses, It is very different from ERP systems have been implemented before. Compared with the individualism of the agency theory and the pursuit of self-interest, the stewardship theory advocates
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Granström, Jonatan. "Are labor union representatives agents or stewards? : An exploratory study regarding the governance of labor unions." Thesis, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-51273.

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Abstract Background &amp; Problem: During recent years there have been disclosed instances of labor union representatives wrongfully using the members’ funds. Considering the nature of the labor unions this kind of behavior is surprising, and therefore there is an interest in what motivates these representatives in their actions. Agency theory and Stewardship theory suggests two opposing views of corporate governance and motivation. The authors of this study attempt to contribute to this discussion by exploring the environment within labor unions.  Purpose: The purpose of this study is to expl
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Zhu, Helena. "New venture delegation." Thesis, 2018. https://dspace.library.uvic.ca//handle/1828/9971.

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Many start-ups fail or never achieve their full potential due to founder’s resistance to delegate. Yet our understanding of delegation in entrepreneurship is limited to research on later events in the organizational life cycle with a key focus on succession and exit. Moreover, the existing research focuses on single entrepreneurs; however, many new ventures are created by teams and decisions around delegation of authority are critical, even amongst the founding entrepreneurs within the venture team. Accordingly, the purpose of this dissertation research was to understand when and how delegatio
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Shah, Syed Naveed Ul Hassan. "An Empirical Study of Shareholders Rights in Australia: Theory and Practice." Thesis, 2020. https://vuir.vu.edu.au/42039/.

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Shareholders are important because they provide finance to companies by investing in the share market. Shareholder voting rights are attached to the shares. The rights are defined by a company’s constitution, shareholders agreement, the Corporations Act 2001 (Cth) and ASX Listing Rules. The exercise of the rights is significant for the growth and trustworthiness of capital markets. Previous research has focused on evaluation of the strength of shareholders rights, shareholders activism and shareholders engagement but lacked evaluation of the ways in which shareholders exercised their rights. T
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Wasserman, Olle, and Hylén Olle Andersson. "Insynsägandets relation till prestation, vad gäller i Sverige? : En kvantitativ uppsats om sambandet mellan insynsägande och finansiell prestation i Sverige." Thesis, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-96850.

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Inledning: Huruvida insynsägande påverkar finansiell prestation är ett beforskat område där tidigare studier kommit fram till olika slutsatser. Utifrån agentteorin torde insynsägande ha en positiv påverkan på finansiell prestation, utifrån entrenchment-teorin torde insynsägande påverka finansiell prestation negativt i och med ökad makt. Samtidigt utifrån stewardship-teorin torde det inte finnas en relation mellan insynsägande och finansiell prestation. Syfte: Syftet med uppsatsen är att analysera sambandet mellan insynsägande och finansiell prestation i svenska bolag vilka präglas av en hög fö
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Alagha, Hani S. "Corporate Governance Practices and Firm Performance of Listed Companies Including Islamic Financial Institutions in the United Arab Emirates." Thesis, 2016. https://vuir.vu.edu.au/30150/.

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Corporate governance is considered to have significant implications for the growth prospects of an economy. Well-formulated corporate governance mechanisms are regarded as important not only in reducing risk for investors, but also in protecting shareholders’ value as well as in improving and enhancing a firm’s performance. However, corporate governance mechanisms do vary between countries, as each country is unique in its political, economic, legal, culture and social contexts. Each country has its own corporate governance regulations with respect to various aspects of corporate management, w
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