scholarly journals Moderating Effects of Corporate Governance System on the Relationship between Internationalization and Performance in Chinese Corporations

2016 ◽  
Vol 9 (29) ◽  
Author(s):  
Jaewook Yoo ◽  
Keun Huh
Keyword(s):  
Corporate Governance ◽  
Moderating Effects ◽  
Governance System ◽  
Corporate Governance System ◽  
And Performance ◽  
The Relationship

scholarly journals Effect of Earnings Management on Firm Value with Corporate Governance as a Moderating Variable

2021 ◽  
Vol 9 (2) ◽  
pp. 262-268
Author(s):  
Jevri Afrizal ◽  
Rindu Rika Gamayuni ◽  
Usep Syaipudin
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Value ◽  
Management Practices ◽  
Governance System ◽  
Corporate Governance System ◽  
And Performance ◽  
Conceptual Study ◽  
Positive Effect

This study aims to provide a conceptual study of the effect of earnings management on firm value by including corporate governance. as a moderating variable. This paper is a conceptual paper that discusses issues related to earnings management on firm value and the role of corporate governance in minimizing earnings management practices so as to increase firm value. Previous theoretical studies have shown that earnings management is effectively controlled by the corporate governance system and performance. In addition, the results of previous studies found empirical evidence that there is a positive relationship between earnings management and firm value. From the theoretical discussion and previous research, it is concluded that earnings management practices have a positive effect on firm value as moderated by corporate governance.

scholarly journals FACTORS AFFECTING THE MARKET VALUE OF THE BANK

2022 ◽  
pp. 41-48
Author(s):  
N. Glinkov
Keyword(s):  
Corporate Governance ◽  
Market Value ◽  
Governance System ◽  
Factors Affecting ◽  
Factors Influencing ◽  
Corporate Governance System ◽  
The Relationship

The factors influencing the market value of the bank are stated. The importance of such a factor in the formation of the bank’s value as the corporate governance system is reflected. The relationship between the level of corporate governance of the bank and its market value is shown. In the context of the corporate governance system, its elements are identified that contribute to increasing the market value of the bank. An approach is proposedfor calculating the premium / discount for the level of efficiency of the corporate governance system when assessing the value of the bank.

scholarly journals CEO TURNOVER AND CORPORATE PERFORMANCE RELATIONSHIP IN PRE- AND POST- IFRS PERIOD: EVIDENCE FROM TURKEY

2012 ◽  
Vol 13 (3) ◽  
pp. 421-442 ◽  
Author(s):  
Banu Durukan ◽  
Serdar Ozkan ◽  
Fatih Dalkilic
Keyword(s):  
Corporate Governance ◽  
Performance Measures ◽  
Corporate Performance ◽  
Ceo Turnover ◽  
Financial Accounting ◽  
Governance System ◽  
Governance Systems ◽  
Corporate Governance System ◽  
The Impact ◽  
The Relationship

This study investigates CEO turnover and corporate performance relationship as a measure of the effectiveness of a corporate governance system. The impact of different financial accounting regimes on the turnover/performance relationship is also analyzed. If systems replace poorly performing managers, they are considered as not ineffective. The results provide evidence that corporate governance systems with poor governance characteristics may not be ineffective, due to the existence of alternative governance mechanisms. The disciplinary CEO turnover is found to be more strongly associated with corporate performance compared to voluntary CEO turnover, whereas in the IFRS subsample the relationship is stronger with contemporaneous performance measures.

scholarly journals Does Earnings Management Amplify The Association Between Corporate Governance And Firm Performance?: Evidence From Korea

2011 ◽  
Vol 10 (2) ◽  
Author(s):  
Sun-A Kang ◽  
Yong-Shik Kim
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Earnings Management ◽  
Stock Exchange ◽  
Causal Link ◽  
Governance System ◽  
Real Activity ◽  
Study Results ◽  
Corporate Governance System ◽  
And Performance

This paper aims to examine whether earnings management strengthens the causal links between corporate governance and firm performance. It examines the association between corporate governance and real activity-based earnings management and extends it to firm performance. This study involves 1,104 listings on the Korean Stock Exchange and finds that real activity-based earnings management decreases if firms have a well-established governance system, and such earnings management could strengthen the causal link between corporate governance and firm performance as measured by Tobin’s Q. Our study results are the first empirical evidences that real activity-based earnings management is effectively controlled by a corporate governance system and that it has links between corporate governance and performance. This provides the importance of corporate governance which could effectively constrain real activity-based earnings management, such that eventually influences the firm’s performance. In particular, it provides useful insights into corporate structures in which ownership is highly concentrated. Our findings are of great importance for Korea, in which the predominant business structure for large enterprises is that of the chaebol (equivalent to the Japanese keiretsu), which consists of conglomerates of many smaller companies and in which the structure of corporate governance is that of owner control.

scholarly journals Governança corporativa: uma análise da relação entre o turnover da administração e o desempenho

ForScience ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. e00772
Author(s):  
Bárbara Siqueira da Silva ◽  
Danielle Gonçalves Silva ◽  
Bruna Camargo Avelino ◽  
Valéria Gama Fully Bressan
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
The United States ◽  
Executive Turnover ◽  
Governance System ◽  
Return On Equity ◽  
Developed Economies ◽  
Management Positions ◽  
And Performance ◽  
The Relationship

A governança corporativa é considerada um mecanismo que possui como objetivo o alinhamento entre as ações dos administradores e os interesses dos acionistas. Pesquisas realizadas no final da década de 1980 e início da década de 1990 identificaram que a relação entre a rotatividade dos executivos (turnover) e o desempenho da entidade pode ser considerada uma métrica para avaliar a eficiência de um sistema de governança corporativa. Essa métrica tem sido estudada em economias desenvolvidas, como Estados Unidos, Dinamarca e Japão, mas pouco abordada em países de economia considerada emergente. Diante disso, este estudo teve como objetivo verificar se o desempenho das empresas brasileiras de capital aberto influencia na probabilidade de turnover dos altos cargos da administração, tendo como foco as companhias listadas na B3 no período de 2012 a 2017. A amostra foi constituída por 87 empresas, e o modelo utilizado foi o de regressão logística. Os resultados apontaram coeficientes negativos e significativos para as variáveis Retorno do Patrimônio líquido, Retorno das ações e Propriedade familiar. Dessa forma, pôde-se concluir que o desempenho das companhias está inversamente relacionado à rotatividade dos executivos e que as empresas familiares apresentam menor rotatividade de seus administradores. Palavras-chave: Turnover. Governança corporativa. Desempenho.   Corporate governance: an analysis of the relationship between management turnover and performance Abstract Corporate governance is considered a mechanism that aims to align the actions of the managers with the interests of shareholders. Researches conducted in the late 1980s and early 1990s identified that the relationship between executive turnover and the entity's performance can be considered as a metric to assess the efficiency of a corporate governance system. This metric has been studied in developed economies as the United States, Denmark and Japan, but scarcely addressed in emerging economies. Therefore, this study aimed to verify whether the performance of Brazilian companies influences the probability of turnover of senior management positions, focusing on companies listed on the Brazilian Stock Exchange, from 2012 to 2017. The sample consisted of 87 companies and the analysis was based on logistic regressions. The results showed negative and significant coefficients for the variables Return on Equity, Return on Shares and Family Ownership. Thus, it can be concluded that the performance of companies is inversely related to the turnover of executives, and also that family businesses have lower turnover of their managers. Keywords: Turnover. Corporate governance. Performance.

scholarly journals Relating Competitive Golfers’ Perceived Emotions and Performance

2021 ◽  
pp. 003151252110059
Author(s):  
Erik Lundkvist ◽  
Henrik Gustafsson ◽  
Gunilla Björklund ◽  
Paul Davis ◽  
Andreas Ivarsson
Keyword(s):  
Perceived Control ◽  
Performance Outcomes ◽  
Skill Level ◽  
Complex Nature ◽  
Moderating Effects ◽  
Dynamic Relationship ◽  
And Performance ◽  
Player Skill ◽  
Task Oriented ◽  
The Relationship

The present study examined relationships between golfers’ self-perceived emotions (e.g., irritability, nervousness, tension), task-oriented coping, perceived control, and performance during a golf competition. We implemented a process-oriented golf analysis in which competitors rated these variables hole-by-hole in a competitive golf round. Within a two-level Bayesian multivariate autoregressive model, we showed that (a) within persons, emotions and task-oriented coping were reactions that stemmed from performance on the previous hole; and (b) between persons, player skill level predicted both better scores and the ability to limit the influence of negative affect on performance. These findings highlight the complex nature of the relationship between emotions and performance. Future studies might use a similarly ecologically valid research design to more precisely measure aspects of time and potentially moderating effects of player skill level and personality. An increased understanding of the dynamic relationship between emotions and performance can promote the development of effective psychological interventions for optimal performance outcomes.

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