Reducing Risk through Governance

2014 ◽  
Vol 3 (2) ◽  
pp. 43-53 ◽  
Author(s):  
I-Jan Yeh ◽  
Ching-Liang Chang ◽  
Joe Ueng ◽  
Vinita Ramaswamy
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Compensation Policy ◽  
Defense Strategy ◽  
Accounting Practice ◽  
Governance Practice ◽  
Corporate Governance Practice ◽  
Takeover Defense

The main purpose of this study is to investigate the determinants of formal governance policy. Many firms have a formal governance policy. Others, however, have no such a policy. This study examines what kind of firm's characteristics that encourage companies to adopt a formal governance policy. Data were collected from Corporate Library. A sample of 3,068 firms from the database of 2010 Corporate Library was analyzed. Results show that when firms have a better financial performance and better corporate governance practice, they are more likely to have a formal governance policy. Specifically, when firms have a better board rating, compensation policy, takeover defense strategy, and accounting practice, firms are more likely to have a formal governance policy.

Reducing Risk Through Governance

2018 ◽  
pp. 1769-1780
Author(s):  
I-Jan Yeh ◽  
Ching-Liang Chang ◽  
Joe Ueng ◽  
Vinita Ramaswamy
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Compensation Policy ◽  
Defense Strategy ◽  
Accounting Practice ◽  
Governance Practice ◽  
Corporate Governance Practice ◽  
Takeover Defense

The main purpose of this study is to investigate the determinants of formal governance policy. Many firms have a formal governance policy. Others, however, have no such a policy. This study examines what kind of firm's characteristics that encourage companies to adopt a formal governance policy. Data were collected from Corporate Library. A sample of 3,068 firms from the database of 2010 Corporate Library was analyzed. Results show that when firms have a better financial performance and better corporate governance practice, they are more likely to have a formal governance policy. Specifically, when firms have a better board rating, compensation policy, takeover defense strategy, and accounting practice, firms are more likely to have a formal governance policy.

scholarly journals Empirical Evidence of Corporate Governance Disclosure and Board Size Modular with Financial Performance in select IT Companies in India

2017 ◽  
Vol 13 (01) ◽  
Author(s):  
Saurabh Kumar ◽  
Twinkle Prusty
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Return On Assets ◽  
Board Size ◽  
Independent Variable ◽  
Governance Practice ◽  
Corporate Governance Practice ◽  
Using Data ◽  
The Relationship ◽  
Governance Disclosure

This paper investigates the relationship and impacts of board size and corporate governance disclosure of selected listed Indian IT companies on its financial performance using data for five companies over a single period of 2014 to 2015. Using structure equation modelling, the study demonstrates the extent to which board size and disclosure helps explain the financial performance of the selected companies. The main findings show that there’s a significant relationship between independent variable i.e. board size and disclosure and dependent variable i.e. return on assets and capital employed. Thus board size is having inverse relationship with the returns whereas corporate governance disclosure is having positive relationship with the returns. Hence, the more the board size it will negatively affect the returns and more the corporate governance disclosure will lead to increase in returns. At backdrop this paper has also witnessed that different companies are having their own different attitude and approach regarding the disclosure of their corporate governance practice.

scholarly journals The effect of governance system and degree of convergence to IFRs on the quality of financial reporting: Evidence from Asia

2015 ◽  
Vol 12 (4) ◽  
pp. 409-423
Author(s):  
Ratna Wardhani ◽  
Sidharta Utama ◽  
Hilda Rossieta
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Reporting Quality ◽  
International Standards ◽  
Financial Reporting Quality ◽  
Governance System ◽  
Governance Practice ◽  
Corporate Governance Practice ◽  
Degree Of Convergence

This research investigates the effect of governance system and degree of convergence to IFRS on financial reporting quality. With sample of Asian countries, this study concludes that country level and firm level governance systems, both at, and the degree of convergence have positive influence on financial reporting quality.The effect of degree of convergence of local GAAP to IFRS and corporate governance practice to financial reporting quality will be stronger for companies in countries with weak investor protection. Also, we find that in company with weak corporate governance practice, the adoption of international standards will increase the quality of financial reporting.The results indicate that the adoption of international accounting standard become more important in the countries and companies with weak governance system.

ANALYSIS OF THE CORPORATE GOVERNANCE PRACTICE OF THE ROSCOSMOS GROUP OF COMPANIES USING THE EULER DIAGRAM

2021 ◽  
Vol 3 (6) ◽  
pp. 248-253
Author(s):  
Vladimir Vladimirovich Filatov ◽  
Denis Stanislavovich Gorin ◽  
Elena Viktorovna Lomakina ◽  
Ravshanbek Ilhombekovich Dodhoev
Keyword(s):  
Corporate Governance ◽  
Euler Diagram ◽  
Governance Practice ◽  
Corporate Governance Practice

Business students’ perceptions of corporate governance best practices

2016 ◽  
Vol 16 (2) ◽  
pp. 361-376 ◽  
Author(s):  
Kathryn M. Zuckweiler ◽  
Kirsten M. Rosacker ◽  
Suzanne K. Hayes
Keyword(s):  
Corporate Governance ◽  
Best Practices ◽  
College Graduates ◽  
Business Students ◽  
School Curriculum ◽  
Strategic Human Resource Management ◽  
Content Type ◽  
Governance Practice ◽  
Corporate Governance Practice

Purpose This paper aims to develop a better understanding of business students' perceptions of the relative importance of corporate governance best practices within the context of major area of study and compare student rankings of corporate governance best practices to those of working professionals. Design/methodology/approach Using a previously published survey, data were collected from business students at two Midwestern US universities and analyzed using factor analysis. Findings This research demonstrated that students rank strategic human resource management as the most important corporate governance practice, matching the perceptions of professionals. Accounting majors report significantly greater understanding of corporate governance, the importance of corporate governance to business and the role of understanding corporate governance in their careers as compared to management majors. Research limitations/implications This study is limited by the inclusion of business students at only two US universities. Further studies should be conducted to better understand the similarities and differences between students and professionals and accounting and management majors in their perceptions of corporate governance best practices. Practical implications Managers can use these findings to enhance the training recent college graduates receive on corporate governance topics. Business schools can use these findings to evaluate ways to embed corporate governance throughout the curriculum. Originality/Value This research highlights gaps in current business school curriculum coverage of corporate governance best practices. It compares and contrasts students' and professionals' perceptions of best practices and offers suggestions for managers and educators.

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