Relevant bibliographies by topics / Corporate Governance Practice

Academic literature on the topic 'Corporate Governance Practice'

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Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "Corporate Governance Practice"

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Amara, Salem. "An Overview of Corporate Governance Practice in Companies Listed on the Libyan Stock Market." Athens Journal of Business & Economics 7, no. 3 (June 16, 2021): 287–304. http://dx.doi.org/10.30958/ajbe.7-3-5.

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The corporate governance concept has recently become a major issue in the corporate practices of both developed and developing countries alike. Corporate governance is considered to be a tremendously important topic in many countries around the world; specifically within the emerging stock markets in order to protect the minority of shareholders. The aim of this research is to investigate corporate governance practices in companies listed on the Libyan stock exchange. In particular, to investigate whether corporate governance practices in these companies meet international standards of corporate governance and to identify the main obstacles to implementing them. The concept of corporate governance, corporate governance practices in developing countries, the Libyan stock market and OECD principles of corporate governance were discussed. A close-ended questionnaire was the main method for data collection. 100 questionnaires were distributed to the participants of the study, and only 76 questionnaires usable for analysis were received. Several issues related to corporate governance, depending on OCED principles, were investigated. The results revealed that corporate governance practice in the companies under investigation fit with OCED principles of corporate governance in some aspects and do not fit in others. Furthermore, the most important obstacles were perceived impeding corporate governance practice in companies listed in the Libyan stock market are "lack of compliance with the laws governing the work of companies" and "high cost of applying corporate governance rules". (JEL G30) Keywords: Corporate governance, the Libyan stock exchange, developing countries, OCED principles of corporate governance
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Augustine, Darline. "Good Practice in Corporate Governance." Business & Society 51, no. 4 (July 11, 2012): 659–76. http://dx.doi.org/10.1177/0007650312448623.

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Kharista, Malinda, Bambang Purnomosidhi, and Imam Subekti. "The Practice of Expropriation through Related Party Transactions In Indonesia." Jurnal Reviu Akuntansi dan Keuangan 10, no. 2 (July 31, 2020): 371. http://dx.doi.org/10.22219/jrak.v10i2.12214.

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The purpose of this study to examine the influence of governance toward an expropriation practice in Indonesia and to examine the institutional ownership that acts as a moderator in strengthening the effect of corporate governance toward an expropriation practices as measured by related party transactions. This study uses panel data regression analysis. The results showed that corporate governance negatively affects the practice of expropriation and institutional ownership cannot strengthen the influence of corporate governance toward an expropriation practice. This research contributes to the type II agency theory (conflicts between controlling and non-controlling shareholders), which can be minimized by implementing corporate governance.
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Khalid, Rizwan, Tayyab Ali, and Muhammad Usman Javed. "Corporate Governance: Theory and Practice Impact of Corporate Governance on Firm Performance." Jinnah Business Review 7, no. 1 (January 1, 2019): 66–75. http://dx.doi.org/10.53369/lguo3354.

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Corporate governance is one of most widely researched topics in the different fields of management sciences. Additionally, governance plays equal role in firm performance in all countries especially developing countries become more important like Pakistan which contain equal importance to be studied with in subject to developed countries as to be well known in governance values, moreover there is increased interest to observe impact of corporate governance on different dimensions of firm performance. The objective of this paper is to underlay the corporate governance theories and practices and we have studied and try to analysis the impact of corporate governance structure on firm performance. This is a descriptive type of study in which we analysis different studies as coded all studies as they may have different implications in developed countries but here they may have different results as in developing countries and Pakistan is different among other Asian countries because of number of reasons as discussed in introduction with respect to its governance structure. We also have find interesting results as from other empirical studies recently a part of Pakistan perspective research and having number of important implications with respect of changes need to be made in Pakistan’s governance structure. Findings shows there is impact of corporate governance on firm performance and market performance of firm also been effected with governance style
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Risa, Nurma. "Good Corporate Governance, Corporate Value, Tax Avoidance and Financial Performance." JOURNAL OF AUDITING, FINANCE, AND FORENSIC ACCOUNTING 6, no. 2 (October 19, 2018): 71–82. http://dx.doi.org/10.21107/jaffa.v6i2.5020.

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If a company applies GCG practices it will have an impact on the value of the company. But the implementation of GCG alone is actually not enough to increase the value of the company, there are other things, namely the practice of tax avoidance and financial performance. This study aims to prove that tax avoidance and financial performance practices are intermediary variables in the relationship of GCG to corporate value. The sample of this study is companies that take the IICG survey and have CGPI scores, and are listed on the stock exchange in the period of 2012-2015. Path analysis is used as a method of data analysis. The results of the study show that the GCG practices influence the value of the company indirectly, but through the practice of tax avoidance and financial performance as intermediaries.
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Tsaruk, Vasyl. "EVOLUTION OF THE ACCOUNTING SYSTEM UNDER THE INFLUENCE OF INTERNATIONAL CORPORATE GOVERNANCE PRACTICES." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 30, 2021): 33–39. http://dx.doi.org/10.35774/ibo2021.03-04.033.

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Introduction. The accounting system as a fundamental attribute of the functioning of corporations is under the constant influence of various factors. Global innovations and social transformations of economic processes motivate the adaptation of accounting theories and practices. One of the most significant influences on the modernization of the corporate accounting system is the multivariate nature of international corporate governance practices. Methods. The methodological tools of the study are the fundamental principles of economic knowledge and scientific works of modern researchers. In the process of research, methods of induction and deduction were used to differentiate the evolution of the accounting system; analysis and synthesis to identify the object and subject of research; constructive method for dissecting the stages of evolution of the accounting system; abstract and logical method for scientific and theoretical generalizations and formulation of a range of conclusions. Results. The characteristic features of international models of corporate governance are identified. The problems of accounting support of corporate governance are outlined. The logic of using the term “domestic model of corporate governance” is proved. The specifics of the parameters of the corporate governance model in Ukraine are specified. The range of features of the Anglo-American and German models of corporate governance on the evolution of the accounting system in Ukraine is differentiated. The fact of the problem of inadequacy of the current model of corporate governance and accounting system in Ukraine has been established. Emphasis is placed on the expediency of clarifying the principles of corporate governance G20 / OECD. Discussion. Identification of the expediency of taking into account the typical parameters of the evolutionary development of domestic theory and practice of corporate governance from the standpoint of modernization of the national accounting system. Keywords: accounting system, corporate governance, international practice, evolution of accounting system, corporate governance practice.
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Metushi, Eldi, Jackie Di Vito, and Andrea Fradeani. "Corporate governance practices in Europe: A descriptive study." Corporate Ownership and Control 13, no. 2 (2016): 238–49. http://dx.doi.org/10.22495/cocv13i2c1p5.

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Our study examines corporate governance practices in Europe according to the best practice guidelines of 17 countries. We particularly focus on the independence criteria of Board members. Doing so, we wish to understand how these best practices are enforced in the actual corporate governance guidelines in each country. To better define the independence criteria, which is very different among European countries, we develop our own measure of independence, taking into account the strictest criteria of independence recommended in the corporate governance codes of the studied countries. Then, we gather firm-level statistics on a sample of 463 European firms to understand whether the best practice guidelines are actually enforced by these firms. Hence, we contribute to the existent literature by presenting descriptive statistics on the compliance of European firms to their national guidelines. Our findings show that most European firms tend to comply with their local best practice guidelines of corporate governance. We also document a high compliance of our European sample-firm with the Anglo - Saxon best practices of corporate governance.
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BELLO, Umar, and Martins Mustapha ABU. "Shareholder and Stakeholder Theories. Understanding Corporate Governance Practice." Nile Journal of Business and Economics 7, no. 17 (April 30, 2021): 93–99. http://dx.doi.org/10.20321/nilejbe.v7i17.05.

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The aim of the paper is to further understand corporate governance by looking at Shareholder theory and Stakeholder theory to improve corporate governance practices in companies and to enable achieving set objectives. A conceptual approach of examining the concepts of corporate governance, shareholder theory and stakeholder theory, their similarities and differences for corporate governance purposes. Secondary sources and reviewed journal articles that discussed concepts were selected and used for the study through Content analysis and use of empirical evidence. The stakeholders’ theory has been proven to promote an inclusive system, that benefits stakeholders in any business or company in a globalised environment. Using both theories from a corporate governance perspective alone without consideration for other areas of the corporation is a limitation of study. Discussion of the theories contribute to understanding of corporate governance practice by corporations and the study will provide guidance for related research in the near future.
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Utama, Cynthia A., and Haidir Musa. "The Causality between Corporate Governance Practice and Bank Performance: Empirical Evidence from Indonesia." Gadjah Mada International Journal of Business 13, no. 3 (September 12, 2011): 227. http://dx.doi.org/10.22146/gamaijb.5481.

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The aim of this study is to examine the existence of causality between corporate governance practice and performance of commercial banks in Indonesia. We also investigate the influence of age, capital adequacy, and type of commercial banks on bank performance and examine the influence of the bank size, foreign ownership, and listing status on corporate governance practice. The result shows that corporate governance practice, bank size and capital adequacy ratio have positive influences on bank performance in Indonesia. However, bank performance does not influence corporate governance practice. This study also finds that regional banks have better performance than private banks. The results of the study support the Central Bank’s efforts to enhance CG practices in the banking sector, to strenghten banks’ capital base and its policy to encourage banks to merge to become larger.
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Afolabi, Adeoye Amuda. "The key challenges of corporate governance of firms: Empirical evidence from Sub-Saharan African anglophone (SSAA) countries." Corporate Ownership and Control 13, no. 3 (2016): 415–33. http://dx.doi.org/10.22495/cocv13i3c3p1.

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This paper uses empirical evidence to identify views about the important components of good corporate governance practice for listed firms in Sub-Saharan African Anglophone countries. This study used survey questionnaire based on international corporate governance norms, data were collected from listed firms in Ghana, Nigeria and South Africa. The findings include: In Ghanaian and South African firms there are evidence that regulatory framework and enforcement of corporate governance promote sound corporate governance system. This study revealed that commitment of board of directors to disclosure and communication may provide effective corporate practices. Political environment and ownership structure of firms’ hinder sound corporate governance practices. Accounting system operating in each country plays a vital role in promoting sound corporate governance system. However, societal, cultural and corruption seem to deter corporate governance system in Ghanaian and South African firms. We recommend that there should be prudent monitoring of corporate governance rules and enforcement.
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Dissertations / Theses on the topic "Corporate Governance Practice"

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Бричко, Марина Михайлівна, Марина Михайловна Бричко, and Maryna Mykhailivna Brychko. "Unique practice of corporate governance in Ukraine." Thesis, Ukrainian Academy of Banking of the National Bank of Ukraine, 2011. http://essuir.sumdu.edu.ua/handle/123456789/63738.

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As part of an emerging system of corporate governance in Ukraine formally present all the necessary elements, but in reality the principle of separation of ownership and control is recognized. Like most developing countries the banking sector in Ukraine is dominated by high concentrated domestically-owned, state-owned and foreign-owned. Because of such nature of ownership, widely dispersed corporate ownership is not the rule but the exception. As a result, the key potential conflict of interest in developing, transition and emerging market countries like Ukraine tends to arise, not between managers and shareholders like the United States and the United Kingdom, but between controlling shareholders on one hand and minority shareholders (domestic and foreign), and other investors, on the other.
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Buchanan, J. S. "Change and continuity in recent Japanese corporate governance practice." Thesis, University of Cambridge, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.597048.

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This dissertation addresses the research questions: “Do recent changes to formal and informal corporate governance structures in Japan indicate the beginnings of a general transformation there? Do they signify the alignment of Japanese practice to an ‘Anglo-American’ paradigm? In particular, what do these changes suggest with regard to the processes of institutional diversity, change, transplantation, and hybridisation?” The research questions were approached mainly through a qualitative empirical study of opinions on corporate governance from officers at a group of Japanese companies, Japanese and foreign investors, government ministries, associations, and other bodies active in Japan. Primary data were collected through interviews and other contacts from late 2003 until late 2004. The objectives were to discover from corporate management how they saw both recent structural changes and their own current practices, and from investors and others how their views and activities could be expected to influence the choices of corporate management. Theoretical context covering the general corporate governance debate and institutional theory was derived from academic secondary sources. Specifically Japanese context covering corporate practices since the Second World War, economic events since the late 1980s, and recent developments relating to Japanese corporate governance structures was derived from secondary sources which included academic commentaries and information published by companies, ministries, associations, and the press. The results of the empirical study are presented against this contextual background under the three main categories of legally driven change, informal change, and influences external to corporate management. From these results, conclusions are drawn regarding the nature of the changes observed to date in Japanese corporate governance and the degree of tendency towards ‘Anglo-American’ practice. Their implications with regard to institutional diversity, change, transplantation, and hybridisation are then discussed. Finally, suggestions are offered with regard to the possible development hereafter of corporate governance practice in Japan.
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Siebeneck, Claudia. "Ein Code of Best Practice for Corporate Governance für KMU." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/94660602001/$FILE/94660602001.pdf.

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Larbsh, M. M. "An evaluation of corporate governance practice in Libya : stakeholders' perspectives." Thesis, Nottingham Trent University, 2010. http://irep.ntu.ac.uk/id/eprint/320/.

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Prior to 1997 the research carried out on corporate governance around the world was minimal. However, after the crisis that swept the financial markets and economics of the major Asian countries in 1997, and the notorious collapse of Enron in 2001, the interest in corporate governance has increased. Therefore, corporate governance has attracted considerable attention in the area of academic research and on the agenda of public policy debates in both developed and less-developed countries. An improved corporate governance system is now viewed as an essential feature of companies, and it can serve as an incentive for investment and also strengthen the foundation of long-term economic performance. The principal aim of this study is to investigate and offer an initial understanding of corporate governance practice within a developing economy, the case of Libya. Therefore, studying with different stakeholders is more suitable to understand corporate governance patterns and relations within the Libyan context. The study also investigates how the various environmental factors affect corporate governance practice and inhibit the practice and development of corporate governance. Two main research methods were employed in this study, namely, interviews and questionnaires. Distributing 453 questionnaires to six groups of stakeholders, and ten semistructured interviews with policy-makers were chosen to achieve the objectives. The findings suggest that the corporate governance framework in Libya is less-developed, and Libya has lagged behind its neighbours. Also, the study revealed that the absence of principles of corporate governance has led to the weakness of accountability and responsibility processes. The influence of the opaque economic structure, out dated legal system, influences of culture and social norms, political interference, lack of accounting professionalism in the corporate governance framework were also evident. The weakness of the education system and the stakeholders' activism were other factors in the corporate governance framework. The participants also indicated that the stakeholder’s model of corporate governance is more acceptable in a Libyan context and the Board of Directors as main internal mechanism of corporate governance needs to be more responsible and needs to act on behalf of the stakeholders. In essence, the results demonstrate that a good corporate governance framework depends on effective internal and external factors such as a complete legal system, a developing economy, and effective board members, associated with supportive political and educational systems, and culture and social norms. Therefore, the vision of improving corporate governance can be fully realised only if all the related parties such as government, academia, external auditors, NGOs and universities work together to eliminate these obstacles to attain a good framework of corporate governance in the country. The research has contributed to the understanding of the concept of corporate governance in the context of a developing economy with particular economic and social attributes, whilst adding to the more general knowledge and understanding of corporate governance practices and empirical research.
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McCabe, Margaret. "Directors' perceptions of best practice in corporate governance in Australia." Thesis, Curtin University, 2002. http://hdl.handle.net/20.500.11937/2479.

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In this study directors of public listed companies around Australia gave their perceptions of best practice in corporate governance. A qualitative methodology within the constructivist paradigm was used along with a questionnaire thus making it a linked study. Mechanisms to assist in demonstrating rigour in the research process were developed and implemented as part of the research. The findings presented a description of best practice in corporate governance and a definition of corporate governance. Emerging from the findings was a model of best practice that was consistent with complex adaptive systems theory. Stakeholder theory was seen to provide the mechanism for developing activities that support the best practice model.
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McCabe, Margaret. "Directors' perceptions of best practice in corporate governance in Australia." Curtin University of Technology, Graduate School of Business, 2002. http://espace.library.curtin.edu.au:80/R/?func=dbin-jump-full&object_id=16227.

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In this study directors of public listed companies around Australia gave their perceptions of best practice in corporate governance. A qualitative methodology within the constructivist paradigm was used along with a questionnaire thus making it a linked study. Mechanisms to assist in demonstrating rigour in the research process were developed and implemented as part of the research. The findings presented a description of best practice in corporate governance and a definition of corporate governance. Emerging from the findings was a model of best practice that was consistent with complex adaptive systems theory. Stakeholder theory was seen to provide the mechanism for developing activities that support the best practice model.
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Kimani, Danson. "Investigating factors which influence the practice of corporate governance within the Kenyan corporate sector." Thesis, Open University, 2017. http://oro.open.ac.uk/51777/.

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This thesis examines the compatibility of Kenya’s (Anglo-American-originated) CG code with the country’s institutional environment. Its inspiration arises from researcher’s observation that Kenyan firms continue to experience various CG challenges despite the adoption of an international code of CG practices. The study is further motivated by analysis of existing literature, which identifies three important gaps in literature addressed in this thesis, namely: (a) scanty understanding concerning the applicability of foreign CG codes within LDCs institutional environments, (b) limited literature on CG in the context of Africa, and (c) insufficient qualitative CG research notwithstanding mixed results from quantitative studies. A multi-method approach was utilised in gathering data including: twenty-one interviews with representative CG stakeholders, field observations of six listed firms’ AGMs, and archival evidence (annual reports and corporate websites, records of AGM proceedings, official documents and policy publications). The study then employs thematic and content analysis to investigate factors which influence the practice of Kenya’s CG code within the corporate sector. This thesis’s findings demonstrate that despite the merits of the Anglo-American governance model, the present code of CG practice in Kenya is incompatible with the country’s institutional environment. Analysis of data establishes the source of this incompatibility as arising from various ambits including: highly concentrated ownership structure of firms, absence of shareholder activism, powerful traditional norms and culture, outdated corporate statutes and weak regulatory environment, and uncertainties within the country’s economy. Contrary to expectations following adoption of Kenya’s CG code, this thesis finds that Kenyan firms continue to experience severe CG challenges. These include erosion of shareholder wealth, bankruptcy risk, and conflicts between firms and local communities. This thesis makes as least two contributions to the theory and practice of corporate governance in developing countries, such Kenya. Firstly, it develops and tests a theoretical framework for examining the practice of CG in Kenya. The framework demonstrates that to understand the way CG codes are practiced in a developing country, requires awareness of factors which characterised the development of the code(s) along with the country-specific implementation process. Secondly, by providing empirical evidence of the incompatibility of the Anglo-American CG model in Kenya, the study reveals how the actions of CG practitioners are defined by a powerful institutional environment, including traditional customs and culture, notwithstanding the existence of explicit CG regulations developed internationally (e.g. in western countries). This was also found to be the principal cause for variance between the provisions of the CG code and actual practice. Finally, this thesis provides both immediate and long-term suggestions for policy. Immediate policy intervention may include a review of conflicting corporate sector regulations and adequate resourcing of relevant regulatory bodies. Long-term policy consideration should focus on reviewing the current CG code with due regard to the ‘ecosystem’ of firms to avoid tensions occasioned by the institutional environment; including conflicts with non-shareholding constituencies.
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Al-Wasmi, Mohammad E. "Corporate governance practice in the GCC : Kuwait as a case study." Thesis, Brunel University, 2011. http://bura.brunel.ac.uk/handle/2438/6324.

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Corporate governance practice has recently become an important topic around the world and specifically within the emerging stock markets in order to avoid expropriation by corporate management at the expense of minority shareholders. Although corporate governance is considered to be tremendously important in many countries, whether developed or developing, corporate governance does not exist in Kuwait as a mean of shareholder protection. This thesis intends to provide a regulatory analysis to laws and regulations that should be implemented to regulate corporate governance practice in Kuwait in private companies and in the State-Owned Enterprises. The second chapter draws a theoretical framework of corporate governance. These theories must be discussed, because this thesis is the first to address corporate governance from a legal perspective and will help Kuwaiti practitioners and those involved in corporate governance practice to gain a better and more comprehensive understanding of and appreciation for effective corporate governance. The third chapter provides an overview of the corporate governance practice in the emerging markets. The fourth chapter presents the characteristics of a corporate culture to lay the groundwork for adopting corporate governance that will fit within the Kuwaiti culture. The fifth chapter offers an assessment of the institutional settings necessary to establish a sound corporate governance system in Kuwait, including legal and political institutions. The sixth chapter will examine corporate governance practice in the State-Owned Enterprises in Kuwait. The seventh chapter focuses on the best practices of corporate governance and the protection of shareholders in companies listed in the Kuwait Stock Exchange (KSE) by analysing the regulations and laws that apply to the KSE and that should relate to corporate governance. Chapter eight offers recommendations for corporate governance reform that derive from the assessment made in this thesis in both public and private sectors in Kuwait. Finally, chapter nine provides the general conclusion of the thesis and the contribution of this study.
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Boadu, Mark. "Ethical dimensions of corporate governance practice in Ghana : building a theoretical perspective." Thesis, University of Plymouth, 2013. http://hdl.handle.net/10026.1/2855.

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Having dominated policy agenda in developed economies for well over three decades, corporate governance is now getting to the top of the policy agenda in developing countries (Abor and Adjasi, 2007). However, the issues of corporate governance have focused on the major shareholders and institutional shareholders of the organization while little or no attention has been paid to public sector and the private enterprises in developing countries. This has been ignored by the literature. This study investigates the ethical dimensions of corporate governance practice in Ghanaian public sector and private enterprises. It aims to understand the phenomena of governance practices in this context and examine its implications for good corporate governance systems in Ghana. Using grounded theory methodology, data was collected from 28 semi structured interviews with board of directors and senior officials, and group discussion of 9 participants, mainly directors and officials involved with Ghanaian corporate governance system. The interviews were informed by the survey of governance practice. Through the constant comparative method of open coding of interviews, categories emerged which were subsumed into main categories during the axial coding. The paradigm model was used to establish the relationship among the categories. This formed the basis for the selective coding which identified the core category and its relationships with the sub-categories, verified to develop the substantive theory of corporate governance systems. The study explored the relationship between culture relativism and universalism and the formal theory in terms of stakeholder theory and shareholder theory. The substantive theory identifies that corporate governance practice in the public sector and private enterprises is influenced by traditional cultural values which has implications for ethical business environment. This study is the first attempt to combine corporate governance, grounded theory and national level culture in public sector and business enterprises, and to offer relevant recommendations for policy-makers. The substantive theory demonstrate that corporate governance systems are socially constructed and as such understanding the behaviour of board of directors is vital for understanding how corporate governance is practiced. The study contributes to better understanding of governance practice in the public sector organisations and the informal sector
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Přidal, Martin. "Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75024.

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Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack of good corporate governance practice. The main goal of the paper is to put tax into the concept of corporate governance. Moreover, the paper deals with the concept of tax risk management as a way of how tax compliance in general could be enhanced and introduces the current international practice in this field.
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Books on the topic "Corporate Governance Practice"

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Anandarajah, Kala. Corporate governance: Practice and issues. Singapore: Academy Pub., 2009.

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Padgett, Carol. Corporate governance: Theory and practice. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan, 2012.

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Padgett, Carol. Corporate governance: Theory and practice. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan, 2012.

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H, Farrar John, ed. Corporate governance: Theories, principles, and practice. 2nd ed. South Melbourne, Vic: Oxford University Press, 2005.

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Oyejide, T. Ademola. The practice and standard of corporate governance in Nigeria. Ibadan: Development Policy Centre, 2001.

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The new corporate governance in theory and practice. Oxford University Press: New York, 2008.

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Nathan, Hartley R. Corporate meetings: Law and practice. Scarborough, Ont: Carswell, 1992.

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Nathan, Hartley R. Corporate meetings: Law and practice. Scarborough, Ont: Carswell, 1995.

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Villanueva, Cesar L. The law and practice on: Philippine corporate governance. 2nd ed. Angeles City, Philippines: Published & distributed by Holy Angel University, 2009.

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Villanueva, Cesar L. The law and practice on: Philippine corporate governance. 2nd ed. Angeles City, Philippines: Published and distributed by Holy Angel University, 2011.

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Book chapters on the topic "Corporate Governance Practice"

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Chhotray, Vasudha, and Gerry Stoker. "Corporate Governance." In Governance Theory and Practice, 144–64. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230583344_7.

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Turnbull, Shann. "A Sustainable Future for Corporate Governance Theory and Practice." In Corporate Governance, 347–68. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-31579-4_15.

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Yatim, Normahiran, and Haslinda Yusoff. "Governance Structure and Practice in Malaysia: Board of Directors’ Role and Responsibilities." In Corporate Governance, 199–228. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-45167-6_11.

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Tricker, Bob. "All Corporate Entities Need Corporate Governance." In The Practice of Corporate Governance, 1–8. Boca Raton: CRC Press, 2022. http://dx.doi.org/10.1201/9781003321132-1.

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Ulrich, Patrick. "Code of Best Practice." In Corporate Governance in mittelständischen Familienunternehmen, 319–23. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6183-9_6.

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Girella, Laura. "From theory to practice." In Integrated Reporting and Corporate Governance, 62–82. Abingdon, Oxon ; New York, NY : Routledge, 2021.: Routledge, 2020. http://dx.doi.org/10.4324/9781003141556-4.

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Pettigrew, Justin E., and Bryan H. Reber. "Corporate Reputation and the Practice of Corporate Governance." In The Handbook of Communication and Corporate Reputation, 334–46. Oxford, UK: Blackwell Publishing Ltd., 2013. http://dx.doi.org/10.1002/9781118335529.ch28.

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Willig, Robert D. "Corporate Governance and Market Structure." In Economic Policy in Theory and Practice, 481–503. London: Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1007/978-1-349-18584-9_13.

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Tricker, Bob. "The Corporate Entity and Society." In The Practice of Corporate Governance, 25–34. Boca Raton: CRC Press, 2022. http://dx.doi.org/10.1201/9781003321132-4.

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Vavilina, Alla, and Lidia Levanova. "Corporate Control Market: Russian Practice." In Corporate Governance in Central Europe and Russia, 67–85. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-39504-9_5.

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Conference papers on the topic "Corporate Governance Practice"

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Mantovani, Guido Max, Alexander Kostyuk, and Dmytro Govorun. "Corporate governance: Next stop?" In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtaped.

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“Corporate Governance: Theory and Practice”, the annual conference by Virtus Interpress, is always a cornerstone to depict the state of the art on this critical topic. The 2022 edition makes no exception: the width and deepness of the topics as investigated by the accepted papers are proof, as these proceedings demonstrate. Nevertheless, there are some “fils rouge” that cross fertilize research and practices on corporate governance. Hereafter we challenge to illustrate them to stimulate forthcoming research, regulation and practices, for the next editions of the conference.
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Atici, Gonca. "A review on blockchain governance." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp23.

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Having both opportunities and threats, blockchain is inevitably a game-changer disruptive innovation in our time. It keeps penetrating a wide scope of areas including banking, insurance, supply chain, trade finance and many more. During this penetration, it both affects and is affected by traditional governance mechanisms. Like the evolution of traditional governance mechanisms from shareholder to stakeholder model, blockchain technology advances towards optimizing the reciprocal effects of on-chain and off-chain governance. Based on the sophisticated and technology-dominated papers in the literature, this study handles blockchain governance by focusing on both technical and economic aspects of the concept. By analyzing different features of blockchain governance, we come up with the view that technical and economic success seems to be the highest in a hybrid governance structure at this stage
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Ulrich, Patrick, and Felix Stockert. "Family offices as a new form of family business governance." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp15.

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Family firms form the majority of companies in almost every country in the world. The organization of the founding families, however, does not play a big role in corporate governance theory and practice. German family firms have created a relatively new form of family firm governance and organization: the family office. This specific form of organization deals with family organization, financial assets, and general family consulting
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Cipullo, Nadia. "Ecomuseums and well-being: A research proposal for the Ecomuseo Casilino Ad Duas Lauros in Rome." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp22.

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Ulrich, Patrick, and Jasmina Metzger. "Sustainability reporting: The way to standardized reporting according to the Corporate Sustainability Reporting Directive in Germany." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp14.

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The importance of sustainability is increasing in society as well as in the corporate environment. To force companies to deal with the topic in greater detail, the European Commission has revised the directive that regulates this reporting. This new version is to be mandatory from 2024 for reports on the 2023 business year. For this reason, companies must urgently deal with the increased requirements and implement them, because studies show that companies are not yet really well prepared for the innovations
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Kwon, Sung S., Patrice Gélinas, and Nelson Waweru. "Earnings management and asymmetric sensitivity of bonus compensation to earnings for high-growth firms." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp4.

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In this study, examined whether high-IOS (investment opportunity set) firms vis-à-vis non-growth (low-IOS) firms will not reduce discretionary expenditures, such as advertising expenses, research and development, and selling, general and administrative (SG&A) expenses, to further sustain the firm growth in a more conservative reporting environment (the post-Sarbanes-Oxley (SOX) period). Also investigated, as an extension of a prior paper, the sensitivity of chief executive officer (CEO) bonuses to earnings in the cases of high-IOS and low-IOS firms.
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Água, Pedro B., and Anacleto Correia. "A research agenda on de-biasing the board." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp2.

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Boards of directors have the duty to make sound decisions in order to govern the firms they are responsible for. A considerable amount of board misleading during decision-making has mind biases as their root causes. The last decades witnessed plenty of disastrous governance decisions which could be avoided, had some cognitive bias been prevented. Because board directors engage in strategic decisions, the potential negative effects of such biases are of utmost importance, as shown through countless examples. The identification and awareness of such mind traps constitute the first layer of protection, however, is not enough. Some frameworks and tools are in need to address such decision-making traps, in order to avoid organizational mis-performance or even disaster. Measures are needed to counter the decision bias, or even neutralise them, at the board level. Being the need for measures to minimise or neutralize the negative impacts of mind biases obvious, this research is focused on identifying solutions and understanding how such solutions can be implemented in practice
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Ricci, Federica, Vincenzo Scafarto, and Gaetano Della Corte. "Board gender diversity and corporate environmental sustainability: A research agenda." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp3.

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Environmental sustainability as a pillar of corporate sustainability has gained increasing prominence in policy and academic discourses (Birindelli, Iannuzzi, & Savioli, 2019). The rise of regulatory frameworks, combined with stakeholder pressures to discourage actions that are harmful to the community and the environment, are driving companies to respond to the increased demand for environmental sustainability as a means to enhance their reputation and sustain their business over time. The results of this study may contribute to a better understanding of the role of board gender diversity in corporate environmental sustainability, outlining the current state of research and providing an agenda for future research.
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McCumber, William R., Huan Qiu, and Md Shariful Islam. "The international effect of CEO social capital on the value relevance of accounting metrics." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp6.

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We investigate the effect of chief executive officer (CEO) social capital, proxied by the CEO network centrality, on the value relevance of accounting metrics for non-US firms, and the roles country-level governance attributes play during the valuation process. We find a strong positive relation between CEO social capital and the value relevance of book equity but a strong negative relation between CEO social capital and the value relevance of earning metrics. Further analysis shows that the results are robust with the use of different regression models, and that strong country-level governance quality cannot significantly alter the significant negative relation between CEO social capital and value relevance of earning metrics. Interestingly, we find that the positive relation between CEO social capital and the value relevance of book equity is weakened while the negative relation between CEO social capital and value relevance of earnings metrics is strengthened for firms in developed countries where country-level governance is stronger and institutional investors play a more important role in the market. Overall, our evidence supports the theory that CEO social capital has both “positive” and “detrimental” effects on firm and market outcomes
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Pazarskis, Michail, Maria Gatziou, and Zoi Kaitozi. "Mergers and acquisitions in the food and agribusiness sector: New aspects and trends." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp20.

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Reports on the topic "Corporate Governance Practice"

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Rahmé, Marianne, and Alex Walsh. Corruption Challenges and Responses in the Democratic Republic of Congo. Institute of Development Studies, January 2022. http://dx.doi.org/10.19088/k4d.2022.093.

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The Democratic Republic of the Congo (DRC) consistently scores in the lowest rungs of global indexes on corruption, integrity and wider governance standards. Indeed, corruption of different sorts pervades public and corporate life, with strong ramifications for human development. Although the DRC is one of the richest countries in the world in terms of natural resources, its people are among the globe’s poorest.Corruption in the extractive industries (minerals and oil) is particularly problematic in terms of scale and its centrality to a political economy that maintains elites and preserves the highly inequitable outcomes for the majority. The politico-economic elites of the DRC, such as former President Joseph Kabila, are reportedly significant perpetrators but multinationals seeking valuable minerals or offering financial services are also allegedly deeply involved. Corruption is therefore a problem with national and international roots.Despite national and international initiatives, levels of corruption have proven very stubborn for at least the last 20 years, for various reasons. It is a structural and not just a legal issue. It is deeply entrenched in the country’s political economy and is driven both by domestic clientelism and the fact that multinationals buy into corrupt deals. This rapid review therefore seeks to find out the Corruption challenges and responses in the Democratic Republic of Congo.Grand level corruption shades down into the meso-level, where for instance, mineral laden trucks are systematically under-weighted with the collusion of state officials. With severe shortfalls in public funding, certain public services, such as education, are supported by informal payments. Other instances of petty corruption facilitate daily access to goods and services. At this level, there are arguments against counting such practices as forms of corruption and instead as necessary survival practices.To address the challenge of corruption, the DRC is equipped with a legal system that is of mixed strengths and an institutional arsenal that has made limited progress. International programming in integrity and anti-corruption represents a significant proportion of support to the DRC but much less than humanitarian and governance sectors. The leading international partners in this regard are the EU, US, UNDP, UK, African Development Bank, Germany and Sweden. These partners conduct integrity programming in general governance issues, as well as in the mineral and forest sectors.The sources used in this rapid review are gender blind and converge on a very negative picture The literature ranges from the academic and practitioner to the journalistic and investigative, and taken as a whole, is of good quality, drawing on different types of evidence including perceptions and qualitative in-country research. The sources are mostly in English with two in French.
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