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1
Proimos, Alex. "Strengthening corporate governance regulations." Journal of Investment Compliance 6, no. 4 (October 2005): 75–84. http://dx.doi.org/10.1108/15285810510681900.
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Dorweiler, Vernon P., and Mehenna Yakhou. "Corporate governance: an international comparison." Corporate Ownership and Control 5, no. 1 (2007): 219–24. http://dx.doi.org/10.22495/cocv5i1c1p6.
Повний текст джерелаАнотація:
Commerce has reached a global basis. Either trade regulation has eased, or deployment of production facilities has been adopted. Laws and regulations limit commercial practices in individual countries. Below the level of commerce is control of corporations, internally and externally; that is corporate governance. This research is to explore corporate governance, as laws and regulations enforcing control of corporations on a comparative global basis with commerce. While the scope of the research is broad, descriptions are specific to corporate purposes
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S, Algoere Turki Naif, and Hasani Mohd Ali. "Saudi Arabia Regulations on Corporate Governance." International Journal of Asian Social Science 9, no. 2 (2019): 229–39. http://dx.doi.org/10.18488/journal.1.2019.92.229.239.
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Owusu, Andrews. "Editorial: Implications of different corporate governance models in emerging and developing economies." Journal of Governance and Regulation 11, no. 1, special issue (2022): 196–98. http://dx.doi.org/10.22495/jgrv11i1sieditorial.
Повний текст джерелаАнотація:
On behalf of the editorial team, I am extremely honoured to introduce you to the Special Issue of Volume 11 (2022) of the Journal of Governance and Regulation. As you may be aware, a number of corporate governance regulations have been implemented around the world including the principles-based approach to corporate governance in the United Kingdom (UK) and the rules-based approach to corporate governance in the United States (USA). In Continental Europe, the two-tier board model is dominant while the Japanese business network model and the Asian family-based model contribute to the list (Larcker & Tayan, 2021; Farag, Mallin, & Ow-Yong, 2018; Mallin, 2018; Judge, 2010). However, the effectiveness of these different corporate governance regulations in ensuring accountability is not yet clear in emerging and developing economies.
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Yakovlev, A. Y. "Russian practice of corporate governance regulation in different types of joint-stock companies." Management and Business Administration, no. 3 (October 19, 2022): 102–13. http://dx.doi.org/10.33983/2075-1826-2022-3-102-113.
Повний текст джерелаАнотація:
The article examines issues of joint-stock companies corporate governance regulation in Russia. The country has a system of norms on various aspects of corporate governance (laws and regulations, internal documents, written recommendations). Law enforcement and business practice are of great importance. Subjects that own the corresponding blocks of shares have a significant influence. Corporate governance in private organizations is generally less regimented than in state ones. Differences exist in federal and regional joint-stock companies. Authorities independently build corporate governance regulation systems there. In general, Russia has a fairly large number of norms in the designated area, but some of them complicate process of corporate governance. It doesn’t always lead to a desired result.
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Moro Visconti, Roberto. "Editorial: Corporate law and governance fundamental issues and peculiarities." Corporate Law and Governance Review 1, no. 1 (2019): 4–6. http://dx.doi.org/10.22495/clgrv1i1_editorial.
Повний текст джерелаАнотація:
The first issue of the journal “Corporate Law & Governance Review” is devoted to the issues of convergence of corporate governance towards intrinsic value, the impact of 4.0. innovation and regulations in the labour market, the effects of law and regulation on Italian corporate board practices in Italy and the board specificities in listed Portuguese firms.
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Kamiński, Ryszard, and Michał Flieger. "Corporate Consistency and the Regulations of the Corporate Governance System." Przegląd Prawniczy Uniwersytetu im. Adama Mickiewicza 7 (December 15, 2017): 213–34. http://dx.doi.org/10.14746/ppuam.2017.7.13.
Повний текст джерелаАнотація:
Corporate governance involves not only working out the relationship between a company and its shareholders, but also a search for consistency on a daily basis. When consistency is achieved, the shareholders’ satisfaction is higher and relations improve. Consistency is a prerequisite for a company’s effectiveness and efficiency, and it is the board’s task to make a corporation consistent. The first part of the paper introduces M. Flieger’s concept of corporate consistency, where platforms of consistency are introduced and the consistency model is proposed. This is the first time that such an introduction has been made, and this may lead to further discussion and research. The author points out that managers are rarely aware of the consistency problem, and there are no tools which enable a consistent system to be worked out. This makes the concept of corporate consistency worth investigating. In the second part of the paper, R. Kaminski focuses on the development of the European Union and Polish regulations, which were introduced as a consequence of the changing conditions in company activity. This section determines the content and sequence of the main issues discussed in the article. These include: the characteristics of the concept of a corporate governance system, the presentation of changes in regulations regarding a corporate governance system in the EU and the presentation of Polish regulations on corporate governance. The primary sources used in the work were literature and the rules and standards (mandatory and optional) on corporate governance. Both authors used descriptive analysis and the comparative method.
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D, Malmarugan. "Impact of Corporate Governance Policies of India on Industrial Management in India: A review of MNC’s in India." Technoarete Transactions on Advances in Social Sciences and Humanities 1, no. 1 (October 1, 2021): 1–4. http://dx.doi.org/10.36647/ttassh/01.01.a001.
Повний текст джерелаАнотація:
Corporate Governance serves as a major area in the growth and development of businesses in a country. With proper laws of corporate governance in place, any chance of issues pertaining to business functions can be solved. India has a robust set of corporate governance rules and regulations, which can be termed as one of the most important aspects of the corporate structure of the country. A visit into the various norms associated with the same and its impacts on the MNCs operating in the country has been undertaken here. It clearly highlights the business environment of India and shows its advantages and flaws. Keyword : Corporate Governance, MNC, industrial management, governance policies, Securities Contracts (Regulation) Act, 1956.
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Ekundayo, Veronica Ngozi, and Bankole Sodipo. "Approaches to the Application of Corporate Governance Regulations." Society & Sustainability 4, no. 1 (August 2, 2022): 94–106. http://dx.doi.org/10.38157/ss.v4i1.425.
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To enhance good corporate governance practices, companies, as well as countries, have adopted and promulgated regulations and codes of best practices. To implement these regulations and practices, regulators adopt various approaches which can be broadly classified into voluntary, mandatory, and hybrid. This study examined the aforementioned approaches with particular attention to their strengths and weaknesses. The study employed a qualitative methodology using the doctrinal research method. The doctrinal method relied on primary and secondary sources. The primary sources included legislations and corporate governance codes while the secondary sources included books, e-books, journals, and articles. This methodology was deployed in appraising, interpreting, and applying these various sources of material used in the study. The study found that there are different variations and modifications to the approaches to the application of corporate governance regulations and practices. To facilitate a more efficient and effective corporate governance regime, a combination of the rule-based and principle-based approaches to the application of corporate governance is required.
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Alsaid, Loai Ali. "Editorial: New developments in corporate governance research." Journal of Governance and Regulation 11, no. 2, special issue (2022): 200–202. http://dx.doi.org/10.22495/jgrv11i2sieditorial.
Повний текст джерелаАнотація:
On behalf of the editorial team, we are pleased to present to you this special issue of the Journal of Governance and Regulation (Volume 11, Issue 2, 2022). In this issue of the journal, elite scholars and studies feed our current literature on “corporate governance” (CG) with new research directions that are paving the way toward future research hopes and prospects. This special issue of the journal has seen a ‘special appearance’ of a number of new governance and regulation trends, especially regarding strategic frameworks, finance performance, regulations during the coronavirus pandemic, audit committees, and economic growth among others.
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Rissy, Yafet Yosafet Wilben. "Reconceptualizing the Concept of Corporate Governance and its Goals in People’s Credit Banks in Indonesia." Yuridika 36, no. 1 (January 1, 2021): 263. http://dx.doi.org/10.20473/ydk.v36i1.18235.
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This Article examines the concept of corporate governance and its goals in People’s Credit Banks (PCBs). In 2015, Indonesian Financial Services Authority (IFSA) issued two main regulations on corporate governance and risk management for People’s Credit Banks (PCBs). This investigation shows that in these two regulations ISFA simply defines corporate governance as the implementation of transparency, accountability, responsibility, independence and fairness (TARIF) principles by PCBs. Basically, such kind of conceptualization is not appropriate as it does not define the concept of corporate governance itself, but rather, it just reaffirms the general principles of good corporate governance. Meanwhile, IFSA does not clearly provide the goals of corporate governance in PCBs. It is recommended that IFSA should reconceptualize the definition of corporate governance by focusing more on the function of PBCs boards. Meanwhile, the goals of corporate governance in PCBs should deal more with the achievement of long-term success of PCBs.
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Aggarwal, Nikita, and Sangeeta Dodrajka. "Corporate Governance and Changing Regulations in India." Review of Professional Management- A Journal of New Delhi Institute of Management 14, no. 1 (June 1, 2016): 75. http://dx.doi.org/10.20968/rpm/2016/v14/i1/109412.
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Sen, Suphi. "Corporate governance, environmental regulations, and technological change." European Economic Review 80 (November 2015): 36–61. http://dx.doi.org/10.1016/j.euroecorev.2015.08.004.
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Desra, Alvizt Vega. "Analisa Yuridis Penerapan Good Corporate Governance Pada Usaha Asuransi Mutual (Studi Terhadap Asuransi Jiwa Bersama Bumiputera 1912)." Jurnal Ilmu Hukum 11, no. 2 (October 3, 2022): 53. http://dx.doi.org/10.30652/jih.v11i2.8303.
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This study aims to identify and analyses the regulation and implementation of Good Corporate Governance or good corporate governance for mutual insurance companies in Indonesia. And to find out what the responsibilities of the statutory manager appointed by the OJK that are to restructure AJB Bumiputera towards the application of good corporate governance principles. This research was conducted using a normative juridical approach because it uses library materials as the main material, namely primary legal materials consisting of basic norms or rules, provisions of laws and regulations relating to the principles of Good Corporate Governance, especially in insurance companies. The results show that the application of the principles of Good Corporate Governance at AJB Bumiputera has been carried out in accordance with the company's articles of association, but it is still not optimal and adequate due to the absence of regulations that specifically regulate the Mutual Insurance Business in Indonesia. The statutory manager's responsibility for implementing the principles of good corporate governance has been carried out with maximum efforts, although it has not been in line with expectations. Because until now, AJB Bumiputera has not been able to make payment of claims that are due to policyholders, which is a violation of the principles of fairness.
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Rasulov Madrahimovich, Nodir, and Mukhammadsidik Amonboyev. "Corporate Governance and Development: The Case of Uzbekistan." JOURNAL OF INTERNATIONAL BUSINESS RESEARCH AND MARKETING 1, no. 6 (2015): 31–36. http://dx.doi.org/10.18775/jibrm.1849-8558.2015.16.3005.
Повний текст джерелаАнотація:
This paper discusses the concept of corporate governance and its application as well as its development in the case of Uzbekistan. The paper briefly focuses on the history of the corporate governance and provides different approaches, which were used to explain the underlying concept of corporate governance. This review of main definitions is followed by necessary regulations adopted for improving the practice of corporate governance in Uzbekistan. The paper also mentions important steps taken in order to develop corporate government principles. Moreover, the legislation of corporate governance is also thoroughly discussed through the paper. Finally, the paper discusses the application of corporate governance principles of developed countries including Germany, USA and UK.
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Eklund, Mehtap Aldogan. "Editorial: New horizons in corporate law and governance research." Corporate Law and Governance Review 3, no. 1 (2021): 4–6. http://dx.doi.org/10.22495/clgrv3i1editorial.
Повний текст джерелаАнотація:
Corporate governance and corporate law cover a wide range of eminent topics for the effective governance system. The articles published in this issue have focused particularly on the board configuration, commercial code regulations about the managers’ decision and compensation, the comparative perspective of the common law rule on pre incorporation contracts, and the responsibility of the company with the authorized fictitious capital from the evidence of emerging markets. Moreover, this issue includes a book review of the theoretical, essential, and international practices of corporate governance, which consists of various timely and interesting concepts, such as the role of institutional investors in corporate governance, the board of directors’ impact on performance and the role of non-executive directors, the audit function and the role of regulation international corporate governance, and socially responsible investment, etc.
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Hartono, Rudi, Marlina Marlina, and Muaz Zul Muaz Zul. "Pelaksanaan Peraturan Menteri BUMN Nomor: PER-01/MBU/2011 Tentang Penerapan Tata Kelola Yang Baik (Good Corporate Governance) Pada BUMN (Studi Kasus Di PT Perkebunan Nusantara IV)." ARBITER: Jurnal Ilmiah Magister Hukum 2, no. 1 (May 2, 2020): 23–32. http://dx.doi.org/10.31289/arbiter.v2i1.104.
Повний текст джерелаАнотація:
Good Corporate Governance can be understood as a set of regulations governing Limited Liability relationship between shareholders, management companies and other stakeholders with regard to the rights and obligations, one of which is the decision-making at the Board of Directors and Board of Commissioners. The provisions stipulated in the Regulation of the Minister of SOE No. PER-01 / MBU / 2011, the publication of these regulations ultimately aims to create corporate governance that provides added value for all parties. The research method used is a normative legal research methods that are qualitative, such methods researchers conducted a discussion of the law in legislation through legal theories that found the answers to legal issues in accordance with applicable regulations. Barriers to implementation of Good Corporate Governance is composed of several factors, among others, legal, corporate culture and human resources, but the implementation of PT Perkebunan Nusantara IV remain committed. As part of its commitment to the forming section, which is responsible for monitoring and encouraging implementation of application in accordance with the provisions of the Law.
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Hartono, Rudi. "PELAKSANAAN PERATURAN MENTERI BUMN NOMOR:PER-01/MBU/2011 TENTANG PENERAPAN TATA KELOLA YANG BAIK (GOOD CORPORATE GOVERNANCE) PADA BUMN (Studi Kasus Di PT Perkebunan Nusantara IV)." JURNAL MERCATORIA 9, no. 2 (June 7, 2017): 86. http://dx.doi.org/10.31289/mercatoria.v9i2.432.
Повний текст джерелаАнотація:
<p>Good Corporate Governance can be understood as a set of regulations governing Limited Liability relationship between shareholders, management companies and other stakeholders with regard to the rights and obligations, one of which is the decision-making at the Board of Directors and Board of Commissioners. The provisions stipulated in the Regulation of the Minister of SOE No. PER-01 / MBU / 2011,the publication of these regulations ultimately aims to create corporate governance that provides added value for all parties. Barriers to implementation of Good Corporate Governance is composed of several factors, among others, legal, corporate culture and human resources, but the implementation of PT Perkebunan Nusantara IV remain committed. As part of its commitment to the forming section, which is responsible for monitoring and encouraging implementation of application in accordance with the provisions of the Law.</p><p> </p>
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Murthy, N. R. Narayana. "Corporate Governance: The Key Issues." Vikalpa: The Journal for Decision Makers 24, no. 4 (October 1999): 3–6. http://dx.doi.org/10.1177/0256090919990402.
Повний текст джерелаАнотація:
In the new environmental context, corporate governance is no longer a luxury but a necessity. There is a gap between precept and practice of corporate governance. While we have enough examples of inadequate corporate governance, we do not have many examples of good corporate governance. Feudal mind-set, manifold regulations, lack of concern for society, a sense of insecurity, and greed are some of the reasons for this. We need to do something to bridge the gap. In this context, this perspective looks at the key issues in corporate governance.
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Ngumar, Sutjipto. "MENUJU GOOD GOVERNANCE BAGI PEMERINTAHAN DAN PERUSAHAAN DI INDONESIA." EKUITAS (Jurnal Ekonomi dan Keuangan) 5, no. 4 (December 7, 2016): 341. http://dx.doi.org/10.24034/j25485024.y2001.v5.i4.1937.
Повний текст джерелаАнотація:
The third millenium which is being begun on 2000 is new things for Government and Corporate of Indonesia. This paper presented to know how far the good government go-vernance was operated to anticipate the growing government and corporate’s activities. There is no well balance yet to share the processing wealth natural resources and human resources equality, among the Indonesian people which is indicated by the depth gab in living quality between the have and the have not. In the corporate sector shown, there is no protection enough for shareholder’s right both at voting election of commisioners and director board in the shareholder general meeting show the basic share holder right.There is no equal treatment yet to shareholder about the information of voting right, shareholder general election system and process, insider trading and business self deal-ing. To execute good government governance and good corporate governance, it is being prepared a set of penal provisions and regulations to anticipate the treatment for Auto-nomous Regional Law No. 22 and No. 25 year 1999. The corporate must to know share holder right, as find in the regulation and the article. To execute the good corporate go-vernance has to joint actively between corporate and stakeholder to create wealth work-ing, either financial aspected or management aspect.
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Salukh, Agustinus, and Noorlailie Soewarno. "Financial Reporting Quality: The Effectiveness of the Corporate Governance Quality Evidence from Indonesia." Journal of Economics, Finance and Accounting Studies 4, no. 4 (October 13, 2022): 51–61. http://dx.doi.org/10.32996/jefas.2022.4.4.6.
Повний текст джерелаАнотація:
This study aims to examine and analyze the influence of the quality of corporate governance on the quality of financial reporting in Indonesia; Using panel data on all companies listed on the Indonesia Stock Exchange during the period 2010 - 2018, except financial companies. Financial companies are not sampled because they have different financial reporting systems and regulations in Indonesia. The final sample used in this study was 2014 companies. Corporate governance quality (CG quality) is measured using a corporate governance index that we have developed in accordance with GCG regulations and other regulations that apply in Indonesia. The quality of financial reports is proxied by discretionary accruals using the modified jones model, while the robust model uses accruals from the Kothari models. The analysis technique used is multiple linear regression with the SPSS software version 17. The results of our study found that the quality of corporate financial reports as measured by discretionary accruals was positively influenced by the quality of corporate governance in both the Jones model and the Kothari model at a significance level of 1%, which means that the higher the quality of corporate governance, the higher the quality of corporate governance, the more quality the company's financial statements will be and vice versa.
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Khoteeva, Margarita, and Daria Khoteeva. "CORPORATE GOVERNANCE IN EMERGING MARKET ECONOMIES: THE THEORY BEHIND CORPORATE GOVERNANCE AND ITS PRACTICAL APPLICATION IN THE BRICS COUNTRIES –ANALYSIS OF THE BRAZIL EXAMPLE." International Journal of Engineering Technologies and Management Research 5, no. 8 (March 21, 2020): 38–46. http://dx.doi.org/10.29121/ijetmr.v5.i8.2018.278.
Повний текст джерелаАнотація:
This article examines the role of corporate governance regulations in the emerging market economies giving a critical analysis of the example of a BRICs country - Brazil. The article presents a study of the theoretical aspects of corporate governance regulations, how they work and what effect they have on the economy of a developing country. The study is motivated by the question how corporate governance can benefit foreign investment into an emerging market country. The findings of the study are illustrated by the Brazilian example of how the corporate governance regulations were introduced into company practice in the country and what effect they had on the economic situation. This analysed example shows what problems were identified in the process and various ways to overcome them to provide more confidence to the foreign capital investment into the country.
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Pratama, Arie, and Azzallia Putri Pratiwi. "Tax Disclosure in Financial Statements: The Case of Indonesia." International Journal of Applied Economics, Finance and Accounting 14, no. 1 (September 5, 2022): 50–59. http://dx.doi.org/10.33094/ijaefa.v14i1.648.
Повний текст джерелаАнотація:
Tax disclosure has long been of concern to the public. Corporations provide tax disclosure as part of their financial reporting, whether on a voluntary or mandatory basis. However, the level of tax disclosure is still problematic due to the secrecy aspect of taxation. This research was undertaken to better understand the effects of tax avoidance, good corporate governance, industry regulation, and participation in tax amnesty on corporate tax disclosure. This research used data from 422 public Indonesian companies that had published financial statements in the year 2019. The data were analysed using multiple linear regression. The results reveal a negative relationship between tax avoidance and tax disclosure, with lower tax avoidance leading to higher tax disclosure; a positive relationship between both good corporate governance and tax amnesty and tax disclosure, with better corporate governance and tax amnesty leading to higher tax disclosure; and a negative relationship between industrial regulations and tax disclosure, with increased industrial regulations leading to lower corporate tax disclosure. Overall, this research shows that tax disclosure not only reveals tax activities but also reflects the company’s views on tax compliance.
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Ojogbo, S. E., and T. C. Nwano. "Corporate Governance Code and Corporate Governance Implications for Business: A Critique of Nigeria’s 2016 and 2018 Codes." Recht in Afrika 22, no. 1 (2019): 77–96. http://dx.doi.org/10.5771/2363-6270-2019-1-77.
Повний текст джерелаАнотація:
Corporate governance is the system by which companies are directed and controlled. Board of directors are responsible for the governance of a Nigerian company. However, the shareholders of a Nigeria company have power of oversight over the board. This power is exercised by a majority of shareholders. It is this separation of ownership and control that makes good corporate governance imperative to protect shareholders against corporate board misbehaviour, as well as to protect minority shareholders against the opportunism of corporate insiders (board of directors and majority shareholders). Even though corporate law is the primary legislation that regulates the corporation, corporate governance codes have become important corporate governance standards that helps to guide the board and promote effective managerial engagement with shareholders to promote corporate accountability. The Financial Reporting Council of Nigeria (FRCN) issued two corporate governance codes in two years - the National Code of Corporate Governance 2016 and the Nigerian Code of Corporate Governance 2018. This shows a clear intention to promote good corporate governance in the country. This essay identifies the peculiar corporate governance challenges in Nigeria, and reviews the two corporate governance codes to show how they address the peculiar challenges. The paper undertakes a criticism of the 2018 and compares to the 2016 Code and corporate governance regulations in other regulations. This criticism highlights the weaknesses in the code and the need for a review. The essay thus suggests a review of the 2018 to provide for Independent Non-Executive Directors dedicated to the interest of minority shareholders as an important first step towards providing access to corporate boards for minority shareholders, as a strategy for promoting corporate accountability. The paper concludes that since the very essence of a corporate governance code is to promote good corporate governance and accountability, any corporate governance Code for Nigeria must address the peculiarity of the Nigerian corporate environment for it to be able to achieve this purpose.
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Bartkowiak, Piotr, and Marcin Borkowski. "Financial review as an element of corporate governance in the polish legal regulations." JOURNAL OF INTERNATIONAL STUDIES 7, no. 2 (September 20, 2014): 70–82. http://dx.doi.org/10.14254/2071-8330.2014/7-2/6.
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Ishtiaq, Dr Muhammad, and Hina Mushtaq. "Corporate Governance Regulations and Practices under COVID-19 Crisis: Time to Rethink." Journal of Law & Social Studies 3, no. 2 (December 31, 2021): 153–58. http://dx.doi.org/10.52279/jlss.03.02.153158.
Повний текст джерелаАнотація:
The COVID-19 has brought the challenge of survival for all the companies around the globe. This pandemic totally changed the procedures of managing and governing the firms with the help of regulations of the state. The said disaster has also hit the existence of the major companies in different sectors of the economy. Consequently, it has drawn the attention of all the practitioners of the Corporate Governance along with the policy makers of the economy. The focus of this article is to see the utility and practicability of different regulations and practices of the corporate governance to cope with the current emerging challenges of COVID-19 in corporate sector. Furthermore, the current study takes some valuable insights from the leading business journal articles and find the key mechanisms of the corporate governance, which help the companies to deal with the recent crisis. These mechanisms could be effective for the different business units during this dilemma of COVID-19. This review intends to change the management philosophy of the different companies. Furthermore, this study aims to provide them with the latest mechanisms of corporate governance, which are helping the companies for their successful progression of business affairs in this tough time of Corona Virus. These mechanisms include presence of risk management committee, more attention to the stakeholders, family ownership, and block holders. This paper concludes that all the above said mechanisms of corporate governance are very helpful during the crisis of COVID-19. The study highlights that this pandemic has affected the governance mechanisms of al the establishments, therefore firms should be prepared for such crisis in future by paying attention to the different corporate governance mechanisms. The study recommends that certain practices of the corporate governance are very helpful in coping the challenges posed by the pandemic of COVID-19.
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Karim Miajee, Md Rezaul. "The American National System of Corporate Governance." International Journal of Shari'ah and Corporate Governance Research 1, no. 1 (October 21, 2018): 3–21. http://dx.doi.org/10.46281/ijscgr.v1i1.56.
Повний текст джерелаАнотація:
Introduction Corporate governance (CG) has recently been extensively discussed, intensely debated and variously defined in the United States. For the purposes of this chapter, CG shall mean the internal arrangements within a corporation intended to provide reasonable assurances that corporate directors and officers make and implement decisions in accordance with their duties of care and loyalty to their corporations. CG in the United States is often associated with the recent initiatives taken in the wake of corporate scandals such as Enron and MCI. While the recent initiatives are undoubtedly important, their significance can best be understood in the context of the existing frameworks under corporate and securities law. The current initiatives in the United States (i.e. the recently adopted CG provisions in the listing requirements for the New York Stock Exchange (NYSE) – and the provisions of the Sarbanes–Oxley Act of 2002 – often called “Sarbanes– Oxley”) in important ways simply add to the governance measures already in place pursuant to corporate law and securities regulation in the United States. Only after understanding foundations in corporate law and securities regulation in the United States is it possible to understand the significance, and the limitations, of the recently adopted NYSE listing requirements and of Sarbanes–Oxley. In general, the recent NYSE initiatives attempt to improve the degree of independence among directors of corporations listed there so that they are better able – and more likely – to meet the performance standards currently applicable to directors under corporate law (i.e. duties of care and loyalty), but the NYSE does not change those standards. Unfortunately, the NYSE listing requirements do not have the force of law. Sarbanes–Oxley, on the other hand, in general, attempts to improve the independence of external auditors and corporate directors so that they are better able – and more likely – to prepare public disclosures in form and substance required by US securities regulations. There are also provisions intended to enhance the care with which corporate officers prepare required public disclosures. Unfortunately, Sarbanes–Oxley applies only to disclosure requirements under US securities regulations. With limited exceptions, Sarbanes–Oxley is not specifically intended to apply to directors’ or officers’ broader obligations to their corporations or the standards applicable to their performance of those obligations.
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Ungureanu, Maria Cristina. "Banks: regulation and corporate governance framework." Corporate Ownership and Control 5, no. 2 (2008): 449–58. http://dx.doi.org/10.22495/cocv5i2c4p6.
Повний текст джерелаАнотація:
The banking sector industry is somewhat unique because it is simultaneously consolidating and diversifying. Banks’ major role in stabilising the financial systems of countries and in spurring their economic growth explains the particularities of their own corporate governance. The specificity of banks, the volatility of financial markets, increased competition and diversification expose banks to risks and challenges. The banking industry is heavily regulated and supervised in every country around the globe. This, in turn, establishes a particular corporate governance system. The paper lays out the specific attributes of banks that influence their regulatory and supervisory environment, which, in turn, creates a unique corporate governance framework for the banking industry. The paper emphasises the benefits and limits of regulations and supervision on banks’ corporate governance and focuses its empirical results on the European Union countries.
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Wafi, Inngamul. "Peranan Good Corporate Governance dalam Perbankan Syariah." Syariati : Jurnal Studi Al-Qur'an dan Hukum 6, no. 02 (December 17, 2020): 183–94. http://dx.doi.org/10.32699/syariati.v6i02.1347.
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In recent years Islamic financial institution industry is developing so rapidly, as weel as Islamic banking in Indonesia which is developing significantly. The development of Islamic banking must be accompanied by good governance sothat sharia is not only tag line for the Islamic financial institutions. SOP of Islamic banking must be carried out correctly based on sharia principles. Therefore, Bank Indonesia issued Bank Indonesia Regulation No. 11/33 / PBI 2009 concerning the implementation of Good Corporate Governance (GCG) for Sharia Commercial Banks and Sharia Business Units. The five principles are: Transparency, Accountability, Responsibility, Professional and Fairness or equity. Good Corporate Governance (GCG) is a banking management system designed to improve compliance with laws and regulations of applicable moral ethics. According to Chapra the application of Good Corporate Governance is a requirement for Islamic banks to develop well and healthily. The implementation of Good Corporate Governance (GCG) in Islamic banking is expected to create a healthy, conducive, transparent and efficient business.
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Siljanovska, Zorica, Sreten Miladinovski, and Elena Shalevska. "THE IMPACT OF THE GLOBALIZATION PROCESS ON THE DEVELOPMENT OF CORPORATE GOVERNANCE." Knowledge International Journal 31, no. 1 (June 5, 2019): 355–62. http://dx.doi.org/10.35120/kij3101355s.
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The corporate governance is concerned with both the rules and regulations and institutions that influence the management mode within corporations as well as the manner in which they allocate their resources and returns. The globalization process, especially, the global integration of financial markets, puts pressures on national systems and models of corporate governance to converge i.e. comply with the global trends and developments in the area of corporate governance by opening their economies towards the global markets. This paper analyzes this very issue, or, in other words, the impact of the globalization on corporate governance, with special focus on the Republic of Macedonia. Consequently, it is demonstrated that the Republic of Macedonia is included in the process of globalization, companies are interested in presence and competition on the global market, and therefore building a good corporate governance system is a need, not a choice. Moreover, the Republic of Macedonia has substantially harmonized its regulations pertaining to the corporate governance on the basis of the principles commonly accepted at an international level.
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Polezhaeva, Natalia. "Corporate governance of the Brazilian state-owned companies." Latinskaia Amerika, no. 2 (2022): 38. http://dx.doi.org/10.31857/s0044748x0016820-1.
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The article identifies the characteristics of regulation of corporate governance in state-owned companies in Brazil. The author considers the Brazilian understanding of a state-owned enterprise, analyzes regulatory framework for corporate governance, including such Acts as the Corporations Act of 1976 and the SOE Statute of 2016, considers a number of studies on compliance of companies with this regulation, including IG-SEST, as well as analyzes relevant approaches in other BRICS countries. The author submits that for Brazil adoption of the SOE Statute became an important step towards bringing their practices into line with international corporate governance principles. However, despite the positive trend, in 2021 not all state-owned companies are following the established standards. To improve compliance with corporate governance rules, it is necessary to address the following issues: incomplete coverage of basic principles of corporate governance for SOEs in the Statute; duplication of common and special regulations; limited range of SOEs to which the special legal regulation is applied. Consideration should be given to the opportunity of transition from the mandatory compliance with provisions of the SOEs Statute to the «comply or explain» approach. However, it won’t be easy to cope with these moments without cultural change and the conscious Government’s effort to grant more autonomy to its companies.
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Nakamura, Masao. "The security market and the changing government role in Japan." Asian Education and Development Studies 5, no. 4 (October 3, 2016): 388–407. http://dx.doi.org/10.1108/aeds-09-2015-0044.
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Purpose The purpose of this paper is to explain how current security market regulations in Japan have evolved following Japan’s corporate governance reforms, which began in the 1990s after the bursting of a massive financial bubble. As part of the reform, Japan aimed to introduce US-style corporate governance mechanisms. Design/methodology/approach This paper first explains the process behind Japan’s corporate governance reforms using the theory of selective adaptation. By doing so, the various changes that have taken place in the regulations of security markets are also explained. The paper concludes with a discussion of the limitations of transplanting US-style corporate governance mechanisms in Japan and the implications for the functioning of Japan’s security markets. Findings While applying a selective adaptation framework to Japan’s efforts to transplant US-style corporate governance mechanisms to its own markets, the author found that certain Japan-specific business practices, such as its heavy reliance on keiretsu corporate groupings, may interfere with the market-based business practices and free competition which characterize the US system. This in turn places limitations on the functioning of US-style security markets in Japan. Originality/value This paper explains the limitations of government regulation on security markets in Japan, which may be of interest to both public and private sector analysts. This paper focusses on Japan’s experience of transplanting US-style corporate governance mechanisms to Japan. The author expect that Japan’s experience will be of much interest to China, South Korea and other countries in East Asia, where pyramidal and other types of business groups play important roles in their economies.
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Bouchez, Louis. "Principles of Corporate Governance: the OECD Perspective." European Company Law 4, Issue 3 (June 1, 2007): 109–15. http://dx.doi.org/10.54648/eucl2007029.
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Ahmad, Zubair, and Zeeshan Mahmood. "Worldwide Diffusion of Corporate Governance (CG) Regulations and Practices: A Literature Review." Journal of Accounting and Finance in Emerging Economies 1, no. 1 (June 30, 2015): 55–68. http://dx.doi.org/10.26710/jafee.v1i1.74.
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Research objectives: The main objective of this paper was to understand the diffusion of CG codes around the world. More specifically this paper examined what types of CG codes have emerged around the world? What causes the diffusion of shareholder centric model of CG around the world? What areas are still unexplained to better understand the diffusion of CG?
Findings: This paper presented that pure economics and legitimacy reasons alone or together are not sufficient to explain the dynamics of how corporate governance reforms emerged and developed in different contexts. This study assumes that it is important to move the debate beyond the efficiency/legitimacy and convergence/divergence dichotomy and pay more attention to the process of emergence and development of corporate governance reforms.
Implications: Prior institutional research ignores countries' internal dynamics that can play an important role in shaping corporate governance reforms. The corporate governance model cannot exist in isolation; each country has its own unique institutional arrangements and can influence the process of diffusion. There is some consensus amidst corporate governance scholars that "the-one-size-fits-all" rule is flawed, and thus a wide diversity of approaches of corporate governance should be expected due to vast differences in national contexts where firms are embedded (Cuervo, 2002, Reaz and Hossain, 2007). Policy makers and researchers should consider broader institutional dynamics related to macro and micro institutional processes while developing and understanding CG diffusion around the world.
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Bruno, Sabrina. "Climate Corporate Governance: Europe vs. USA?" European Company and Financial Law Review 16, no. 6 (December 6, 2019): 687–723. http://dx.doi.org/10.1515/ecfr-2019-0027.
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According to economic literature, climate change is a financial factor: this is the logical premise of the European Directive N. 2014/95/EU requiring disclosure on the policies adopted by big corporations on climate change risks and opportunities. Through disclosure, climate change imprints the contents of directors’ duty of skill and care in Europe. On the contrary, in US there is no federal legislation or SEC regulations specifically on climate disclosure. Absent any binding decision yet, the current assessment of directors’ fiduciary duties under state law does not include consideration of climate change risks and opportunities according to American authors, even though fiduciary duties may evolve. The sole effective tool is the Martin Act. Levels of disclosure of US and EU corporations are therefore already significantly different both in terms of climate risks and opportunities. This situation can drive the financial sector to direct capital to Europe. Institutional investors in US have been trying to increase disclosure through shareholders’ proposals under Rule 14a-8 but these efforts have been recently undermined by the micro-management argument used by SEC. The conclusion is that the market cannot govern climate change by itself: because of regulation, European corporations are better positioned to mitigate the “carbon bubble”. What is at stake is the profitability of American corporations.
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G., Ezhilarasi, and K. C. Kabra. "The Impact of Corporate Governance Attributes on Environmental Disclosures: Evidence from India." Indian Journal of Corporate Governance 10, no. 1 (June 2017): 24–43. http://dx.doi.org/10.1177/0974686217701464.
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This article empirically investigates the impact of corporate governance attributes on companies’ decision to disclose environmental information since corporate governance ensures fair, responsible, credible and transparent corporate behaviours to its stakeholders. The corporate governance attributes used in the study are board size, chief executive officer duality, domestic institutional ownership and foreign institutional ownership. Environmental disclosures are measured by a checklist of items based on Global Reporting Initiative guidelines as well as environmental regulations prevailing in India. Disclosure scores are drawn individually by using content analysis of annual reports for a sample of 177 most polluting companies in India for a period of 6 years, that is, from 2009–2010 to 2014–2015. Employing panel data regression model, the result indicates that foreign institutional ownership is the most important corporate governance attribute that engages corporates in environmental disclosure behaviour. In addition to this, firm-specific characteristics such as company size and environmental certification are more likely to influence environmental disclosures. For better environmental disclosure, the Securities and Exchange Board of India (SEBI) should mandate all the companies to disclose detailed monetary and non-monetary information on environmental issues in their companies’ periodic report and also more emphasis should be given to strengthen the corporate governance attributes.
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T.P, Reshma, K. P. Muraleedharan, Arathi Sivaram, and Satheesh E.K. "CORPORATE GOVERNANCE DISCLOSURE PRACTICES OF TELECOM INDUSTRY: EVIDENCE FROM INDIA." International Journal of Advanced Research 9, no. 10 (October 31, 2021): 163–76. http://dx.doi.org/10.21474/ijar01/13530.
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In the corporate world, the importance of corporate governance is gearing up day by day. As per the new regulations in India every company has the responsibility to disclose required information to the stakeholders whenever they want. The seven pillars of good corporate governance include Accountability, fairness, transparency, assurance, leadership, and stakeholder management. Among the seven pillars, disclosure practices are related to corporate transparency. Governance disclosure practices are one of the important pillars of good corporate governance which add value to the governance. Since the fiscal deficit faced by the Indian economy in 1991 Indian companies also urge good corporate governance. This paper aims to study the corporate governance disclosure practices in the top five companies in the Indian telecom sector. For the study, five year’s annual reports of the selected five companies have been analyzed and for evaluating the corporate governance disclosure practices an assessment model has been adopted. The company having the highest average score of corporate governance disclosure is considered as the company has good corporate governance and vice versa.
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Wan Mohammad, Wan Masliza, Rapiah Mohd Zaini, Haslina Hassan, and Takunda Guest Charumbira. "Factors affecting bank governance in Malaysia." Risk Governance and Control: Financial Markets and Institutions 2, no. 1 (2012): 51–56. http://dx.doi.org/10.22495/rgcv2i1art6.
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Since the financial crisis in year 1997, banks in Malaysia had undergone various issues and transformations, including stricter regulation on merger and acquisitions and greater enforcement of corporate governance. Besides that, the institutions had also gone through the transformation in terms of the risk assessment practice due to the stricter rulings under Basel II regulations. Taking into account of these changes, this study empirically examines the effects of corporate governance, risk and capital on the performance of banks in Malaysia. Based on 132 firm-year samples for the period of 2004-2009, study indicates a significant and negative relationship between bank risks and performance. It further reveals that the risk weighted capital (RRWC) improves bank performance. However none of the corporate governance variables have any associations with banks performance. The detail explanations of the findings along with the suggestions for future research are provided in the full text of the reports.
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Koutoupis, Andreas, Michail Pazarskis, and George Drogalas. "Auditing Corporate Governance Statements in Greece – the role of internal auditors." Corporate Governance: The International Journal of Business in Society 18, no. 5 (October 1, 2018): 1007–20. http://dx.doi.org/10.1108/cg-02-2018-0095.
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PurposeThe purpose of this paper is to examine the role of internal audit with respect to Auditing Corporate Governance Statements based on a practical approach. Moreover, it examines the application of internal control best practices in the Athens publicly listed firms based on a series of related statements.Design/methodology/approachThe authors conducted all large and medium capitalization publicly listed companies via a research questionnaire which forms a basis of a descriptive research analysis. The methodology is based on the best worldwide acceptable practices as represented by the Committee of Sponsoring Organizations internal control – integrated framework, as well as the relevant laws and regulations and best practices with respect to Corporate Governance Statements.FindingsThe research concludes that internal auditors limit their role in verifying compliance with the relevant laws and regulations rather than adopt a consulting role toward the improvement of the content and quality of Corporate Governance Statements information. Also, it contributes to the corporate governance research by verifying that the effectiveness of internal controls contributes to sound corporate governance practices.Practical implicationsInternal auditors depending on the organization they serve may adopt different roles regarding Corporate Governance Statements preparation, review and audit such as consultative which may add value to the quality of Corporate Governance Statements.Originality/valueIt is the first research regarding quality characteristics of the Corporate Governance Statements and the role of internal audit in Greece, and it provides the basis for further research among European Union countries.
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Al-habshan, Khalid Saad. "The Current Rights of Minority Shareholders in Saudi Arabia." International Law Research 6, no. 1 (October 30, 2017): 185. http://dx.doi.org/10.5539/ilr.v6n1p185.
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The preceding articles examined the legal framework of corporate governance in Saudi Arabia and the important elements of the institutional framework for Saudi corporate governance. The discussion in this chapter first focuses on government and government-regulated institutions established to enforce compliance and see that the actions of corporations are in line with corporate governance law. This chapter then examines minority shareholdings interests and rights and investigates minority shareholder protection under the CL. In addition, the board of directors is described, which controls and guides firm operations in compliance with corporate governance standards and regulations.
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Kalra, Rajiv, and M. Wayne Alexander. "Corporate governance in emerging markets in Asia: Corporate managers’ perspectives." Corporate Ownership and Control 8, no. 4 (2011): 411–19. http://dx.doi.org/10.22495/cocv8i4c4art3.
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Good corporate governance ensures that managers provide all stakeholders with the information needed to make well-informed decisions. Western governments have enacted regulations designed to ensure the availability to accurate and timely information. While many developing countries have passed similar laws, the extent of their success varies. As a result, investors holding a controlling interest in a firm may not act to the benefit of non-controlling shareholders. To gain insights on the corporate mangers’ view about corporate governance, the officers of 23 firms located in six developing countries in Asia were interviewed. The survey shows that there is a widespread agreement on the benefits of good corporate governance. And to a large extent, firms are taking steps to make their decision making ethical and transparent. The influence of government regulators, pressures from foreign investors and the firms’ internal desire to practice good management are working to continually improve corporate governance.
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Chen, Ding, Navajyoti Samanta, and James Hughes. "Does regulation matter? Changes in corporate governance in China and its impact on financial market growth: an empirical analysis (1995-2014)." Corporate Governance: The International Journal of Business in Society 19, no. 5 (October 7, 2019): 985–98. http://dx.doi.org/10.1108/cg-07-2018-0256.
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Purpose Over the past two decades, China’s stock market has experienced rapid growth. This period has seen the transplantation of many “OECD principles of corporate governance” into the Chinese corporate regulatory framework. These regulations are dominated by shareholder values. This paper aims to discover whether there is a causal relationship between the changes in China’s corporate governance and financial market growth. Design/methodology/approach This paper uses data from 1995-2014 to create a robust corporate index by looking at 52 variables and a financial index out of five financial market parameters. Subsequently, data are subject to a panel regression analysis, with the financial market index as the outcome variable, corporate governance index explanatory variable and a variety of economics, social and technological control variables. Findings This paper concludes that changes in corporate regulation have in fact had no statistically significant impact on China’s financial market growth, which must therefore be attributed to other factors. Originality/value The study is the first in the context of Chinese corporate governance impact studies to use Bayesian methodology to analyse a panel dataset. It uses OECD principles as the anchor to provide a clear picture of evolution of corporate governance for a 20-year period which is also longer than previous studies.
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Prof. Radha Gupta. "Corporate Governance In India – An Overview." Legal Research Development: An International Refereed e-Journal 1, no. II (December 30, 2016): 16–32. http://dx.doi.org/10.53724/lrd/v1n2.04.
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This paper attempts to highlight the Corporate Governance in India- An Overview. Corporate Governance is essentially all about how corporations are directed, managed, controlled and held accountable to their shareholders. In India, the concept of corporate governance has come up mainly in the wake of economic liberalization and de-regularization of industry and business.. The objective of any corporate governance system is to simultaneously improve corporate performance and accountability as a means of attracting financial and human resources on the best possible terms and of preventing corporate failure. Corporate Governance is about promoting corporate fairness, transparency and accountability. It is a multi-level and multi tired process that is distilled from an organization’s culture, its policies, values and ethics especially of the people running the business and the way it deals with various stakeholders. Thus Corporate Governance is a set of laws, rules, regulations, systems, principles, process by which a company is governed.
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Achua, Joseph K. "Corporate governance and control in Nigerian banking institutions: matters arising." Corporate Ownership and Control 5, no. 1 (2007): 322–29. http://dx.doi.org/10.22495/cocv5i1c2p8.
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This paper identifies ‘weak corporate governance’ as the major cause of crises in Nigerian banking institutions. It contends that corporate governance is an innovative alternative banking practice that caters appropriately for the needs of all stakeholders in sharp contrast to the conventional banking, which often marginalizes most of the essential stakeholders, as well as vitiates their corporate control. The paper argues that the existing banking reforms, though potentially worthwhile, may even be harmful if corporate governance and control principles are misplaced or misapplied. It therefore cautions that in today’s borderless economy, purposeful corporate governance is not an option but a necessity; and recommends that regulations should fill in the existing slit to synchronize diversity, dissent and differences in corporate governance for a robust banking sector
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Setyawan, Setu. "Pengaruh Corporate Social Responsibility (CSR) Dan Good Corporate Governance (GCG) Terhadap Tax Avoidance." Jurnal Akademi Akuntansi 4, no. 2 (November 30, 2021): 152–61. http://dx.doi.org/10.22219/jaa.v4i2.17992.
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This study aims to test the influence of corporate social responsibility (CSR) and good corporate governance (GCG) on tax avoidance. The population in this study was a CGPI-winning company registered with IICG in 2018. The samples selected for use in the study were 15 companies that met the sample criteria. The study was analyzed using partial last square analysis (PLS). The results showed that CSR has a negative influence on tax avoidance. The higher the csr disclosure rate made by the company, the lower the value of CETR which means the level of tax avoidance is high. Meanwhile, good corporate governance has a significant positive influence on tax avoidance. This shows that good corporate governance then corporate tax avoidance will decrease, and the company will be able to run its business in accordance with applicable business regulations including fiscal regulations. This research is potentially relevant to academia, and management. This research provides empirical insight into two major concepts: agency and stakeholder theory issues in tax avoidance schemes.
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Sari, Eka Purnama, Andewi Rokhmawati Rokhmawati, and Edyanus Herman Halim. "The Effect of Return on Assets, Firm Size and Risk Management on Firm Value with Good Corporate Governance as a Mediation Variable (Empirical Study of Sharia Commercial Banks 2015-2019)." INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS 6, no. 1 (June 27, 2021): 41. http://dx.doi.org/10.31258/ijeba.6.1.41-53.
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The implementation of Good Corporate Governance aims to create added value for all interested parties through improved management performance to increase corporate value and encourage the creation of an efficient, transparent, and following statutory regulations. The research objectives in conducting this research are to analyze and determine the Return on Assets, Company Size, Risk Management, and Good Corporate Governance, which affect the Company's Value through Good Corporate Governance. The results of this study found that return on assets has a significant positive effect on good corporate governance, firm size has a significant positive effect on good corporate governance, risk management has a significant positive effect on good corporate governance, good corporate governance has a significant positive effect on firm value, return on assets has a significant positive effect on firm value. significant positive effect on firm value, firm size has a significant positive effect on firm value, risk management has a significant positive effect on firm value.
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Shahid, Muhammad Sadiq, Maria Shams Khakwani, and Ali Hamza. "Effect of Corporate Governance and Financial Leverage on Market value Added in Pakistan." Journal of Accounting and Finance in Emerging Economies 2, no. 1 (June 30, 2016): 17–26. http://dx.doi.org/10.26710/jafee.v2i1.49.
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This paper examines the impact of corporate governance rules and regulations and financial leverage on the market value added in Pakistan. Market value added (MVA) is our dependent variable and corporate governance and financial leverage are our independent variables and examine their combined effect on the market value added. This study will help the Pakistani firms who are going to lever their firms and going to practicing the corporate governance rules and regulations. For this purpose we have taken the listed non-financial companies of Pakistan from 2006-2015 because they are actively practicing the corporate governance rules and regulations. The results indicate that the proxy variable of corporate governance which is board size also have the significant and negative impact on the MVA in Pakistan. Interest coverage ratio indicates that if the firm's ability to pay its interest expenses increases as results MVA also increases. Debt ratio is the proxy variable of financial leverage which is our next independent variable. By the help of our regression model we concluded that Debt also have the positive significant effect on the market value added on the firms in Pakistan. It means if a firm wants to increase their market value they should go for the debt instead of equity. Debt will help firms in Pakistan to increase their market value.
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Atici, Gonca. "Editorial: Recent trends in research and future expectations." Journal of Governance and Regulation 9, no. 3 (2020): 4–6. http://dx.doi.org/10.22495/jgrv9i3editorial.
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In light of challenges such as Covid-19 and social isolation and opportunities in terms of digital transformation, the editorial team is delighted to share a new issue of the Journal of Governance and Regulation. In particular, the latest 2020 issue 3 of volume 9 hosts very interesting, original, inspiring and influencing studies of various authors from different parts of the world. Studies belong to the fields of corporate governance, green information technology and environmental performance, sustainable development, capital efficiency in the insurance market, regulations in banking industry, performance of public enterprises, inequality and tax policy, slate-vote system and corporate ownership and governance under Covid-19.
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Mantiri, Meilani Dewinta Kristina, and Rizky Eriandani. "CORPORATE GOVERNANCE CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY." Jurnal Akuntansi 12, no. 2 (June 27, 2022): 78–89. http://dx.doi.org/10.33369/j.akuntansi.12.2.78-89.
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This study aims to analyze the characteristics of corporate governance influencing CSR disclosure in banking. Implementing good corporate governance allows the company's stakeholders to receive accurate and transparent information about the company's internal conditions through CSR disclosure. Thus, good corporate governance can affect the company's relationship with its stakeholders to maintain long-term sustainability. The research sample obtained was 180 companies from banking sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. A multiple linear regression test was used to test the research model. The study results found that foreign ownership, state ownership, size of the board of commissioners, and the proportion of women on the board of commissioners significantly positively affected CSR.Meanwhile, the proportion of foreign members on the board of commissioners is known to have a significant adverse effect on CSR. In addition, the results showed that diffusion ownership, the size of the board of directors, the proportion of women on the board of directors, chairman of the board of directors, chairman of the board of commissioners, and the proportion of foreign members on the board of directors did not affect CSR. However, there are differences in the level of information disclosed. Furthermore, it can be concluded that the characteristics of corporate governance used in this study do not fully affect CSR disclosure in banks. This research enriches the existing literature, considering that the banking sector is often excluded from CSR studies because of its specific legal regulations and perceived small environmental impact. In addition, in developing countries, very few studies still analyze the effect of board characteristics on bank CSR disclosures. Furthermore, this study emphasizes important implications for the banking sector, shareholders, and regulatory bodies
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Jalinik, Mikołaj, and Krzysztof Łukaszuk. "Statutory regulations and corporate governance standards in cooperative banks." Research Papers in Economics and Finance 4, no. 1 (2020): 51–58. http://dx.doi.org/10.18559/ref.2020.1.5.
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