Internal Investigations, Whistleblowing and External Monitoring, Comparative Experiences, Economic Insights, Findings from Corporate Practice

2021 ◽  
Author(s):  
Klaus J. Hopt
Keyword(s):  
External Monitoring ◽  
Corporate Practice

EXPLORING THE CONTENTS OF THE BALTIMORE AND OHIO RAILROAD ANNUAL REPORTS: 1827–1856

2000 ◽  
Vol 27 (1) ◽  
pp. 1-42 ◽  
Author(s):  
Gary John Previts ◽  
William D. Samson
Keyword(s):  
Annual Report ◽  
Annual Reports ◽  
Corporate Disclosure ◽  
University Of Alabama ◽  
Complete Collection ◽  
Archival Collection ◽  
Annual Reporting ◽  
The University ◽  
Disclosure Practice ◽  
Corporate Practice

In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company's inception in 1827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate disclosure practice. This paper represents a study of the annual report information made publicly available by one of America's first railroads, and one of the first modern U.S. corporations. In this paper, early annual reports of the B&O which detail its formation, construction, and operation are catalogued as to content and evaluated. Mandated in the corporate charter, the annual “statement of affairs” presented by the management and directors to stockholders is studied as a process and as a product that instigated the institutional corporate practice recognized today as “annual reporting.” Using a single company methodology for assessment of reporting follows a pattern developed by Claire [1945] in his analysis of U.S. Steel and utilized by other researchers. This study demonstrates the use of archival information to improve understanding about the origins and contents of early annual reports and, therein, related disclosure forms.

Accruals mispricing versus risk: Analyzing the influence of external monitoring in Brazil

2021 ◽  
Author(s):  
Vinícius Gomes Martins ◽  
Márcio André Veras Machado ◽  
Paulo Aguiar Monte
Keyword(s):  
External Monitoring ◽  
Versus Risk

The cost of law: Promoting access to justice through the (un)corporate practice of law

2014 ◽  
Vol 38 ◽  
pp. 43-63 ◽  
Author(s):  
Gillian K. Hadfield
Keyword(s):  
Access To Justice ◽  
The Cost ◽  
Corporate Practice

Anti-craving biofeedback program in clinical course of pathological addictions

2017 ◽  
Vol 41 (S1) ◽  
pp. s879-s879
Author(s):  
I. Sosin ◽  
Y. Chuev ◽  
A. Volkov ◽  
O. Goncharova
Keyword(s):  
Individual Preference ◽  
Emotional States ◽  
Digital Information ◽  
External Monitoring ◽  
Computer Testing ◽  
Mode Of Life ◽  
Competing Interest ◽  
The Individual ◽  
Monitoring Module ◽  
And Control

IntroductionModern clinical narcology searches for anti-craving programs to overcome psychoactive substances (PAS) pathological addiction with bio-adaptive regulation of systems (BARS).Aims and objectivesTo develop computer modified biofeedback program integrated with Luscher test.MethodTwenty-two PAS addicts who were undergoing biofeedback modified psycho-training were examined. Computer rheoencephalogram (REG) was used as an external monitoring module.ResultsTechnologically novel biofeedback computer modification was developed with preceding Luscher computer testing for determination of the individual preference colour and the colour producing individual unpleasant associations in respondents. Consequently, biofeedback program was corrected differentially by changing standard colour templates for those personified on monitor. Cerebral hemodynamics condition transferred to individually designed for a particular respondent colour registers is used as a homeostatic parameter reflecting alcohol craving presence/absence: in case of the disordered REG parameters the signal reflects the respondent's unpleasant (negative) colour, and with no craving the screen is filled with positive, pleasant, favourite colour. During BARS auto-training the respondents’ skills to mediate present subjective clinical PAS craving manifestations with unpleasant colour and the experimental auto-training method have been mastered, and those psycho emotional states which displace PAS craving symbolic colour from the screen are selected, and it is substituted with favourite colour (symbol of healthy mode of life motivations).ConclusionsUsage of combined BARS biofeedback improved effectiveness of the training and allowed to objectivize and control the condition of the patient getting reliable visual and digital information about either regress or activation of PAS craving and potential relapse of addictive behaviour.Disclosure of interestThe authors have not supplied their declaration of competing interest.

Auditee Religiosity, External Monitoring, and the Pricing of Audit Services

2016 ◽  
Vol 152 (2) ◽  
pp. 409-436 ◽  
Author(s):  
Ferdinand A. Gul ◽  
Anthony C. Ng
Keyword(s):  
External Monitoring

Decoding the Globe: Globalism, Advertising, and Corporate Practice

1997 ◽  
Vol 15 (1) ◽  
pp. 73-86 ◽  
Author(s):  
Patrick McHaffie
Keyword(s):  
Global Economy ◽  
Computer Systems ◽  
Symbolic Power ◽  
Space Program ◽  
Spatial Practices ◽  
Hewlett Packard ◽  
The Real ◽  
The Us ◽  
Corporate Practice

The current graphical rhetoric of advertising includes everything from images of the globe borrowed from the US space program (for example, Hewlett-Packard Corp. computer systems), to pseudotribal renderings of a very different sort [for example, Minute Maid's (The Coca Cola Co.) Fruitopia]. The use of these images are part of what Goldman calls the economy of ‘commodity signs’, where produced meanings are linked to commodities through the medium of the print or broadcast advertisement. The increased incorporation of global images in Western advertising presents an opportunity to analyze the ideological underpinning of the ‘new global economy’. The sheer volume of purchased advertising space places these often confusing images before our eyes at an increasing pace, producing meanings which tend to obfuscate and fetishize discourse related to globalism. A decoding of specific advertisements with the use of the Hewlett-Packard Corporation as a case study, juxtaposed against the real spatial practices of the company will reveal ruptures, contradictions, and incoherence in advertising messages which appropriate the symbolic power of global images.

The Use of Contract Adjustments to Lengthen the CEO Horizon in the Presence of Internal and External Monitoring

2013 ◽  
Vol 25 (1) ◽  
pp. 199-229 ◽  
Author(s):  
Shane S. Dikolli ◽  
Susan L. Kulp ◽  
Karen L. Sedatole
Keyword(s):  
Boards Of Directors ◽  
Data Availability ◽  
Shareholder Rights ◽  
Compensation Contracts ◽  
Job Change ◽  
External Monitoring ◽  
Increased Risk ◽  
Short Horizon ◽  
High Level ◽  
A Current

ABSTRACT We investigate whether boards of directors adjust compensation contracts to lengthen a CEO's decision horizon, and if the use of such contract adjustments depends on the levels of external (i.e., shareholder-based) and internal (i.e., board-based) CEO monitoring. Based on insights from the career-concerns literature, we identify short-horizon CEOs as those nearing retirement, at a firm with a current earnings decline or loss, and/or with an impending job change. We find that firms with a CEO identified as having a short-horizon place greater contract weight on forward-looking information. This horizon-lengthening contract adjustment is less pronounced when there is greater external monitoring (i.e., as proxied by a high level of shareholder rights), consistent with the intuition that increased shareholder rights mitigate CEO entrenchment, leading to less myopic decision making, independent of a contract adjustment. However, we also find that the horizon-lengthening contract adjustment is more pronounced when there is greater internal monitoring (i.e., as proxied by characteristics of the board), consistent with the intuition that increased employment risk from more intense internal monitoring itself creates a demand for increased incentive weights as a means of compensating the CEO for the increased risk. Data Availability: Data used for this study are derived from publicly available databases and proxy statements. JEL Classifications: M52; M41; J33.

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