scholarly journals Relationship Between Executive Education and Governance: Studies of Brazilian Business Groups

2021 ◽  
Vol 5 (3) ◽  
pp. 6
Author(s):  
Helder Uzeda Castro ◽  
Raphael Luiz Guimaraes Matos Sobrinho
Keyword(s):  
Corporate Governance ◽  
Human Capital ◽  
Literature Review ◽  
Executive Education ◽  
Shared Services ◽  
Structured Interviews ◽  
Corporate Education ◽  
Scientific Contribution ◽  
Business Results ◽  
The Relationship

This theoretical and practical discussion intends to connect the formation of human capital of major Brazilian agents with investments in executive education based on demands from the areas of Corporate Governance and Tax. To this end, a literature review of the aforementioned themes was carried out, highlighting historical and contemporary aspects, relating them to the efforts of the companies studied: Petrobras, Braskem and OAS. In addition to the documentary research, semi-structured interviews were carried out with 22 executives from the aforementioned companies in order to reinforce knowledge about the phenomenon of governance, its consequences and consequences in shared services organizations. The text is structured in an introduction, discussion and theory segmented by study area and applied with notes from each business group and conclusions. The scientific contribution lies in strengthening the relationship between what is discussed in the academy and what is done in the market, intensifying the need for corporate education for business results.

scholarly journals Do audit committee characteristics of Bahraini listed companies have an effect on the level of internet financial reporting?

2016 ◽  
Vol 13 (3) ◽  
pp. 131-147 ◽  
Author(s):  
Sara AbdulHakeem Saleh AlMatrooshi ◽  
Abdalmuttaleb M. A. Musleh Al-Sartawi ◽  
Zakeya Sanad
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Financial Reporting ◽  
Audit Committee ◽  
Positive Relationship ◽  
Listed Companies ◽  
Financial Information ◽  
The Internet ◽  
Regression Test ◽  
The Relationship

Corporate Governance and IFR are influential topics that need to be addressed nowadays due to its importance. Especially since companies are growing and extending globally. This research is conducted in Kingdom of Bahrain through the year 2014, where it investigates the relationship between Audit Committee characteristics as a tool of CG and IFR. Literature review has been conducted, not to mention Multi-regression test was used to evaluate the relationship between Audit Committee characteristics and IFR for Bahraini listed companies. The results have showed that the relationship between Audit Committee characteristics and IFR is negative, which indicates that the Audit committee characteristics have no influence over the disclosure of financial information over the internet. However, Frequency of meeting of the board and Big4 resulted in a positive relationship with internet financial reporting. The study ends with a main conclusion and recommendation that contain certain steps and advices of disclosing financial information in an appropriate way through the internet in order to improve the relationship between Audit committee characteristics and IFR.

Digital Social Networking Use Effect on Individual Job Performance

2021 ◽  
pp. 29-48
Author(s):  
Marwa Mallouli Ben Zouitina ◽  
Zouhour Smaoui Hachicha
Keyword(s):  
Literature Review ◽  
Social Networking ◽  
Social Networking Sites ◽  
Work Performance ◽  
Multiple Case Study ◽  
Structured Interviews ◽  
Multiple Case ◽  
The Impact ◽  
The Relationship

This chapter aims to explore the impact of social networking sites (SNS) usage on individual work performance (IP). A literature review revealed contrasting results. A multiple-case study on 15 employees from eight Tunisian firms has been conducted to highlight the SNS effects on IP in the specific context of democratic transition. Data have been collected by semi-structured interviews and coded using the Nvivo 10 software. The analysis shows that, depending on the level of SNS usage, three types of effect are identified on IP at work: positive, negative, or null. This result invites researcher to consider the usage intensity when analyzing SNS effects on IP. Understanding the different types of SNS usage by actors and their effects on IP could help managers to take appropriate decisions to take profit from this usage. This research suggests also that organizational policy moderates the relationship between SNS usage and IP.

Corporate governance and equity finance: an emerging economy perspective

2015 ◽  
Vol 7 (3) ◽  
pp. 233-250
Author(s):  
Faizul Haque
Keyword(s):  
Corporate Governance ◽  
Emerging Economy ◽  
Equity Capital ◽  
Reverse Causality ◽  
Legal Compliance ◽  
Structured Interviews ◽  
Firm Level ◽  
Content Type ◽  
Equity Finance ◽  
The Relationship

Purpose – This paper aims to investigate whether firm-level corporate governance has an influence on the equity financing patterns in an emerging economy such as Bangladesh. Design/methodology/approach – The regression framework uses a questionnaire survey-based corporate governance index (CGI) comprising five dimensions – ownership structures, shareholder rights, independence and responsibilities of the board and management, financial reporting and disclosures and responsibility towards stakeholders. In addition, a number of semi-structured interviews have been carried out with the relevant stakeholders. Findings – The results suggest a statistically significant positive relationship between CGI and equity capital and, thus, confirm the prediction of the agency theory. Research limitations/implications – This study does not address endogeneity and reverse causality issues with respect to the relationship between CGI and equity finance. Practical implications – Firms should improve their legal compliance and voluntary activism in corporate governance matters to ensure increased access to equity finance. Originality/value – This study is among the first to examine the relationship between overall corporate governance quality and equity finance of a firm from the perspective of a bank-based emerging economy.

scholarly journals Corporate governance from the perspective of the past and the present and the need to fill an international GAP

2016 ◽  
Vol 6 (4) ◽  
pp. 96-101
Author(s):  
Tariq Tawfeeq Yousif Alabdullah
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
The Past ◽  
Number Of Factors ◽  
The Relationship ◽  
Shed Light ◽  
Over Time

Corporate governance (CG) emerged many centuries ago, despite the debate on this subject and the widely-held view that it commenced in the 2000s. Thus, CG is not a new practice and over time it has become a precise system. In this study, the origins of CG are examined by the author in order to shed light on the underlying facts concerning the roots of this discipline and its history. By introducing such facts, it provides the background of the emergence of CG as clear principles and mechanisms. In the organizational sense, this study is considered important for both investors and organizations in applying the principles of CG and its mechanisms in all countries worldwide. The objective of this paper is to provide useful information to both researchers and practitioners in relation to CG including the fundamental principles and its history. This paper will present a solution to fill the gap in the literature concerning the relationship between CG and a firm’s performance in such instances when the results of examining such a relationship are found to be inconsistent. A number of factors have contributed to this author’s desire to research the relationship between a firm’s performance and CG and that includes the author’s experience and understanding of accounting over the years especially in the CG discipline, and also further to an in-depth literature review.

International academic mobility and innovation: a literature review

2018 ◽  
Vol 6 (3/4) ◽  
pp. 285-298 ◽  
Author(s):  
Paulette Siekierski ◽  
Manolita Correia Lima ◽  
Felipe Mendes Borini ◽  
Rafael Morais Pereira
Keyword(s):  
Human Capital ◽  
Literature Review ◽  
Working Conditions ◽  
Positive Impact ◽  
Highly Qualified ◽  
Research Networks ◽  
Academic Mobility ◽  
Content Type ◽  
The Relationship ◽  
Patent Filing

Purpose The purpose of this paper is to conduct a literature review in order to understand the relationship that exists between international academic mobility (IAM) and innovation and its impact on the countries of origin, country of destination and the countries of origin and destination simultaneously of academics. Design/methodology/approach After analysing 36 articles selected from 15 top journals by way of a systematic review of the literature, the authors located 20 variables, including five related to innovation with a positive, negative or null impact on the countries. Findings The five innovation proxies identified were: highly qualified human capital”, “attractive research and working conditions”, “patent filing”, “publications” and “research networks”, all related to Science, Technology and Innovation. The results highlight the evidence that the different dimensions of innovation have a differentiated impact on the countries of origin and destination and in both at the same time. Practical implications Knowing the types of innovation that IAM generates enables governments to invest in scientific, technological, economic and social development to choose the best measures for attracting and retaining academics. For the industry, technological catch-up and highly skilled labour means enhancing competitiveness and capacity building, growth in Research and Development (R&D), the creation of new products, patent filing, increased investments and the expansion of internationalisation. Originality/value This paper shows that the association between IAM and innovation is differentiated for the countries. Both countries involved in the association receive a positive impact in the publications and research networks. The main impact to countries of origin is the increase of highly qualified human capital. On the other hand, the benefits for the countries of destination concern patent filing, working conditions and an attractive research environment.

Corporate Governance and Organizational Social Responsibility: discussion about the Multilatinas case

2021 ◽  
Vol 37 (71) ◽  
pp. e2310975
Author(s):  
Carlos Tello-Castrillón
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Theoretical Model ◽  
Literature Review ◽  
Social Responsibility ◽  
Conceptual Frame ◽  
The Subject ◽  
Corporate Social ◽  
The Relationship

This paper explores the relationship between Corporate Governance and Corporate Social Responsibility (or Organizational Social Responsibility). To this end, the document is based on a case study about a Colombian long-tradition firm known as Organización Carvajal, which has extended its activity all over Latin America. The case study covers the period 2008-2015, between the arrival of a non-family CEO to the last year containing enough information about the subject at the research time. The relationship between the Corporate Governance and the Organizational Social Responsibility is studied based on a model that considers the interest of the majority-owners-block-family and CEO about the firm outlays for the Organizational Social Responsibility. The presentation is built as follows: first, central issues of the disciplinary context are shown. They are centered on placing the Corporate Governance-Organizational Social Responsibility relationship in Multilatinas among the organizational discussion. Second, the literature review explains the conceptual frame to visualize both the relationship mentioned above and the fieldwork. This part sets the theoretical model used as a referent. Finally, the case is described, discussed and the conclusions incorporated. The findings suggest that the CEO – owner agency problem in this Multilatina is not significant enough to become the main reason to alter the relationship between Corporate Governance and Organizational Social Responsibility.

The impact of corporate governance on intellectual capitals efficiency in Iran

2020 ◽  
Vol 13 (4) ◽  
pp. 749-766 ◽  
Author(s):  
Mahmoud Lari Dashtbayaz ◽  
Mahdi Salehi ◽  
Alieyh Mirzaei ◽  
Hamideh Nazaridavaji
Keyword(s):  
Corporate Governance ◽  
Human Capital ◽  
Audit Committee ◽  
Negative Impact ◽  
Stock Exchange ◽  
Value Added ◽  
Content Type ◽  
Financial Expertise ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this study is to evaluate the impact of corporate governance on intellectual capital (IC) in companies listed on the Tehran stock exchange. Design/methodology/approach In this paper, the board features (size, independence and CEO duality) and the characteristics of the audit committee (financial expertise, independence and size) are considered to measure the factors of corporate governance. The IC is also divided into communicative, human, structural and value-added IC. Research data are gathered using a sample of 132 companies during 2013-2016. Research hypotheses are analyzed using panel data and logistic regression models. Findings The findings indicate that while the board’s independence, financial expertise and the size of the audit committee are negatively related to the communicative capital, the relationship between audit committee independence and communicative capital is positive and significant. Further, the authors observe that there is a positive relationship between board independence and human capital, a negative and significant link between audit committee size and human capital. By the way, the results reveal that audit committee independence and audit committee size have, respectively positive and negative impact on structural capital. Originality/value The results of the current study may give more insight into the relationship between corporate governance and managerial capital in developing nations.

Women on the move: the self-initiated expatriate in China

2014 ◽  
Vol 2 (2) ◽  
pp. 234-254 ◽  
Author(s):  
Melinda Muir ◽  
Michelle Wallace ◽  
Don McMurray
Keyword(s):  
Human Capital ◽  
Data Gathering ◽  
Primary Data ◽  
Structured Interviews ◽  
Content Type ◽  
Body Of Knowledge ◽  
Women's Narratives ◽  
Career Opportunities ◽  
Compensation Packages ◽  
The Relationship

Purpose – The purpose of this paper is to investigate the under-researched phenomenon of women, who of their own volition, are choosing to live and work in another country, as self-initiated expatriates (SIEs). Design/methodology/approach – Drawing from a career constructivist position, the qualitative framework relied on primary data gathering through semi-structured interviews with 25 western professional SIE women living and working in Beijing. Findings – The findings suggest that the SIE women's motivations for mobility and their career types and patterns are complex and varied. As an initial and tentative step towards developing a framework of female SIEs’ careers the authors introduce a typology of four career patterns. Research limitations/implications – As an exploratory piece of research there is limited generalisability since the findings are presented from the perspective of a particular cohort of women's narratives. Practical implications – There is a need to recognise the potential value of SIEs to MNCs particularly in light of the well-documented concerns regarding human capital. Companies risk losing this potentially valuable employee if the career opportunities, as well as compensation packages, benefits and support on offer, do not match the plans and expectations of the individuals concerned. Originality/value – The study provides new insights into the nature and dynamics of the different career modes and configurations of SIE women. This is an important and appropriate research agenda for several reasons. First, there remains a paucity of research on female SIEs. Second, little is known about their career-related behaviours and expectations and the relationship between mobility and career. Thus, it is hoped that a study such as this will add to the emerging body of knowledge about an under researched yet growing number of the some of the most mobile human capital in the world.

scholarly journals The Importance of Human Resources in Corporate Governance

2017 ◽  
Vol 8 (4-1) ◽  
pp. 161-164
Author(s):  
Bouziane Athmen ◽  
Belhadef Samia
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Human Resources ◽  
Agency Theory ◽  
Common Point ◽  
Secondary Sources ◽  
Literary Sources ◽  
The Status ◽  
The Relationship

Abstract The purpose of this research is to clarify the status of human resources in terms of corporate governance through chart analyses. These analyses are based on theoretical principles that clarify the relationship between human resources and corporate governance, and they are divided based on two perspectives. The first one is the corporate governance perspective, and the second is that of the human resources, whereas the administrative board is considered as a common point between them. Human resources is one the most important points that must be addressed by corporate governance. The literature review of this study includes the theories and models of corporate governance, such as the Agency Theory, and the Theory of Stakeholders, and Shareholders Model. As for the literary sources for the study of human resources, they include articles specialized in the study of corporate governance and human resources to analyze the relationship between them based on a series of methodological steps including the literature review and the collection of relevant data from primary and secondary sources.

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