Corporate Governance: A Comparative Analysis of the Accounts of the Telephone Companies Cosmote, Vodafone, and Wind

2019 ◽  
pp. 509-523
Author(s):  
Eleftherios Kleiousis ◽  
Angeliki Terzoglou ◽  
Dimitrios Valsamidis ◽  
Lambros Tsourgiannis
Keyword(s):  
Corporate Governance ◽  
Comparative Analysis ◽  
Telephone Companies

scholarly journals COMPARATIVE ANALYSIS OF ACCOUNTING AND FINANCIAL PERFORMANCE OF COMPANIES WITH GOOD CORPORATE GOVERNANCE PRACTICES IN BRAZIL

2012 ◽  
Vol 4 (1) ◽  
Author(s):  
Marcelo Alvaro Da Silva Macedo ◽  
Luiz João Corrar
Keyword(s):  
Corporate Governance ◽  
Comparative Analysis ◽  
Financial Performance ◽  
Good Corporate Governance ◽  
Governance Practices

Este artigo tem como objetivo analisar comparativamente o desempenho contábil-financeiro de empresas com boas práticas de governança corporativa e outras sem esta característica, através da aplicação da Análise Envoltória de Dados (DEA) às informações do setor de distribuição de energia elétrica no Brasil no período de 2005-2007. Para tanto, utiliza-se de informações sobre lucratividade, margem de lucro, giro do ativo, liquidez, endividamento e imobilização obtidas na base Melhores e Maiores da Exame-FIPECAFI. Em linhas gerais, a comparação entre o desempenho médio destes dois grupos, utilizando o teste não paramétrico de Mann-Whitney, ao nível de significância de 5 %, mostra que para o ano de 2005 e para o desempenho médio no período de análise pode-se concluir que as empresas com boas práticas de governança corporativa têm desempenho contábil-financeiro estatisticamente superior. Porém, em relação a 2006 e 2007 o desempenho dos dois grupos é estatisticamente igual ao nível de 5 %. Isso suporta apenas parcialmente as indicações de superioridade de desempenho apresentadas na literatura de governança corporativa.

scholarly journals Transparency in corporate governance: Extent of directors duty to declare interest in company’s transactions

2015 ◽  
Vol 11 (1) ◽  
pp. 137-148 ◽  
Author(s):  
Anthony O. Nwafor
Keyword(s):  
South Africa ◽  
Corporate Governance ◽  
United Kingdom ◽  
Comparative Analysis ◽  
Common Law ◽  
Men And Women ◽  
Legal Personality ◽  
The Common ◽  
The Law ◽  
Important Position

The realization that the directors occupy important position in corporate governance, and as business men and women, cannot be prevented from having dealings with the company, demand a close scrutiny of corporate transactions in which they are directly or indirectly involved or have an interest to ensure that such interest is not placed above their duty to the company. One of the ways in which the law strives to achieve this balance is by imposing a duty on the director to disclose to the board any interest he has in company’s transactions. This requirement which was previously governed by the common law and the company’s articles, is presently increasingly finding a place in companies statutes in different jurisdictions. The paper examines, through a comparative analysis, the provisions on the duty of the director to disclose interest in company’s transactions in South Africa and United Kingdom with the aim of discovering the extent to which the statute in both jurisdictions upholds the common law prescriptions. The paper argues that the need for transparency in corporate governance and the preservation of the distinct legal personality of the company demand that the duty to disclose interest should be upheld even in those cases of companies run by a sole director.

scholarly journals A comparative analysis of the board evaluation in European entities: Italy vs UK

2016 ◽  
Vol 14 (1) ◽  
pp. 578-587
Author(s):  
Donatella Busso ◽  
Alain Devalle ◽  
Fabio Rizzato
Keyword(s):  
Corporate Governance ◽  
Comparative Analysis ◽  
Board Of Directors ◽  
Boards Of Directors ◽  
Size Composition ◽  
The Self ◽  
Self Assessment ◽  
Corporate Governance Codes ◽  
The Board Of Directors ◽  
The Uk

Board evaluation is an evaluation of the performance of the board of directors and its committees, as well as their size, composition and operation. The aim of this paper is to investigate how entities do the evaluation of the performance of the board and how they disclose the self-assessment. We analysed the largest forty constituents of both Italy’s FTSE MIB index and the UK’s FTSE 100 index. The results show that although Corporate Governance Codes’ requirements are similar, implementation of these requirements and the related disclosure continue to show significant differences. The UK companies seem to have a stronger “forward-looking” approach compared to Italian companies. Disclosure provided by Italian companies is too often not enough to enable stakeholder understanding of the process and its outcome. This research contributes to the literature by providing results on the evaluation of boards of directors: regulators, practitioners and researchers must deal with this topic in order to strengthen the rules of corporate governance.

The Records Management as a Valuable Asset for Corporate Governance

2021 ◽  
pp. 17-34
Author(s):  
Manuela Moro-Cabero ◽  
Tatiana Costa Rosa
Keyword(s):  
Corporate Governance ◽  
Comparative Analysis ◽  
Descriptive Analysis ◽  
Records Management ◽  
Critical Factors ◽  
Basic Principles ◽  
Organizational Governance ◽  
Management Standards ◽  
System Increase ◽  
Close Relationship

The main goal of this study is to demonstrate how a management records system increase the level of organizational governance. It also shows how corporate governance interacts with record managers. With that purpose, a descriptive analysis of a qualitative, exploratory, and facetted nature is carried out based on literature and records management standards, with emphasis on the standard ISO 30301:2019 edited on records management (RM). In addition, a comparative analysis of the principles and critical factors of governance is carried out in order to compare them and systematize relations with those of the MSR. As a result, the authors seek to identify the determining critical factors and relationships, both with the most prominent elements as components of governance, and with their basic principles: openness, participation, responsibility, efficiency, and consistency. The results of the study highlight the close relationship between them and show a greater presence in the ISO 30301 standard.

scholarly journals Main Factors for Understanding High Impacts on CSR Dimensions in the Finance Industry

2020 ◽  
Vol 12 (6) ◽  
pp. 2395 ◽  
Author(s):  
Belen Lopez ◽  
Alfonso Torres ◽  
Alberto Ruozzi ◽  
Jose Antonio Vicente
Keyword(s):  
Corporate Governance ◽  
Comparative Analysis ◽  
Qualitative Comparative Analysis ◽  
Financial Sector ◽  
High Impact ◽  
Financial Firms ◽  
Finance Industry ◽  
Corporate Social ◽  
High Degree ◽  
The Impact

The objective of this study is to explore empirically the dimensions that generate high impact in the finance industry to better understand its contribution from a Corporate Social Responsibility (CSR) perspective. We analyze data concerning impacts of finance sector firms certified by B Corp in order to identify the combinations that are necessary and/or sufficient to obtain a recognition of their high impact generation. The methodology followed to identify the impact dimensions is fsQCA, (fuzzy set Qualitative Comparative Analysis), a qualitative comparative analysis method applied to a sample of finance firms (n-181). The results indicate that financial sector firms exhibited four combinations focusing on different impact dimensions. Specifically, the first route indicates that a high degree of focus on customers and communities is sufficient to obtain a high impact score. The second path signals that the combination of the impacts on customers and corporate governance could lead to the same result, while in the third pathway the focus would be on the employees. Finally, the fourth route indicates that some financial firms focus strongly on their communities, corporate governance and their employees, but very weakly on the environmental dimension. Consequently, diverse combinations of CSR dimensions characterize financial sector contributions to impact generation and sustainable development.

Sign in / Sign up

Export Citation Format

Share Document