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Статті в журналах з теми "Corporate and IT Governance"

Автор: Grafiati

Опубліковано: 11 березня 2023

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1

Kalola Rimaben A, Kalola Rimaben A., and Chauhan Lalit R. Chauhan Lalit R. "Corporate Governance." Indian Journal of Applied Research 1, no. 6 (October 1, 2011): 157–59. http://dx.doi.org/10.15373/2249555x/mar2012/54.

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2

Dr. P. Guravaiah, Dr P. Guravaiah. "Corporate Governance and Corporate Excellence." Paripex - Indian Journal Of Research 2, no. 3 (January 15, 2012): 17–19. http://dx.doi.org/10.15373/22501991/mar2013/6.

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3

Makhkamova, Mamlakat, Dilorom Ziyaeva, Gulchekhra Shagaipova, Diloram Mirkhamidova, and Shakhnozakhon Atakhanova. "Innovative Corporate Governance." International Journal of Psychosocial Rehabilitation 24, Special Issue 1 (February 28, 2020): 670–75. http://dx.doi.org/10.37200/ijpr/v24sp1/pr201206.

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4

Dahlmann, Frederik, and Stephen Brammer. "Corporate Governance vs. Corporate Environmental Governance." Proceedings of the International Association for Business and Society 24 (2013): 153–62. http://dx.doi.org/10.5840/iabsproc20132417.

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5

Dr.C.Mugunthan, Dr C. Mugunthan. "Globalization and Corporate Governance." Indian Journal of Applied Research 3, no. 8 (October 1, 2011): 128–29. http://dx.doi.org/10.15373/2249555x/aug2013/41.

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6

Dr. B.Vijaya, Dr B. Vijaya, and Arunkumar B. Arunkumar. B. "Corporate Governance: Some Issues." International Journal of Scientific Research 2, no. 12 (June 1, 2012): 90–92. http://dx.doi.org/10.15373/22778179/dec2013/29.

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7

Agarwal, Shubhi. "Corporate Governance in India." Paripex - Indian Journal Of Research 3, no. 5 (January 15, 2012): 1–2. http://dx.doi.org/10.15373/22501991/may2014/90.

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8

Shukla, Hitesh J. "Corporate Governance Practices by Indian Corporates." Asia Pacific Business Review 4, no. 3 (July 2008): 124–29. http://dx.doi.org/10.1177/097324700800400315.

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9

Pomeranz, Felix. "Corporate Governance." Journal of Investing 7, no. 3 (August 31, 1998): 25–29. http://dx.doi.org/10.3905/joi.1998.408461.

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10

Bicksler, James L., Robert Monks, and Nells Minow. "Corporate Governance." Journal of Finance 51, no. 2 (June 1996): 774. http://dx.doi.org/10.2307/2329384.

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11

Gillings, D. W., and R. I. Tricker. "Corporate Governance." Journal of the Operational Research Society 36, no. 6 (June 1985): 543. http://dx.doi.org/10.2307/2582829.

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12

Longstreth, Bevis. "Corporate Governance." Journal of Portfolio Management 21, no. 3 (April 30, 1995): 47–52. http://dx.doi.org/10.3905/jpm.1995.409516.

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13

Tirole, Jean. "Corporate Governance." Econometrica 69, no. 1 (January 2001): 1–35. http://dx.doi.org/10.1111/1468-0262.00177.

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14

Garner, Jacqueline. "Corporate governance." Managerial Finance 43, no. 10 (October 9, 2017): 1054–55. http://dx.doi.org/10.1108/mf-08-2017-0300.

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15

Gillings, D. W. "Corporate Governance." Journal of the Operational Research Society 36, no. 6 (June 1985): 543–44. http://dx.doi.org/10.1057/jors.1985.92.

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16

Henze, Raphaela. "Corporate governance." Perspectives: Policy and Practice in Higher Education 14, no. 3 (July 2010): 86–90. http://dx.doi.org/10.1080/13603101003779915.

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17

Harris, Milton, and Artur Raviv. "Corporate governance." Journal of Financial Economics 20 (January 1988): 203–35. http://dx.doi.org/10.1016/0304-405x(88)90045-1.

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18

Kißler, Martin. "Corporate Governance." Controlling 18, no. 10 (2006): 545–48. http://dx.doi.org/10.15358/0935-0381-2006-10-545.

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19

Kay, John, and Aubrey Silberston. "Corporate Governance." National Institute Economic Review 153 (August 1995): 84–107. http://dx.doi.org/10.1177/002795019515300107.

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Анотація:

Both those who are critical of the current structure of corporate governance, and those who support it, share a common set of prenaises. The corporation is owned by its shareholders: managers exert power and responsibility on behalf of their shareholders: corporate governance is a question of effective accountability to shareholders. If there are problems, they should be dealt with by making these mechanisms more effective. This article challenges that view.The principal-agent model bears no relationship to the way large companies are actually run. The attempt to bring reality in line with the model is one possible road to reform: another is to adjust the model to reality. Shareholders do not own large companies, in any ordinary sense of the word own. Firms like BT or BP are social institutions, owned by nobody. The distinction between plc and the owner managed limited company should be real, and not just titular. Corporate managers are not the agents of the shareholders, but the trustees of the assets of the corporation, which include its reputation, its distinctive capabilities, and the skills of the employees and suppliers. Their objective should not be to maximise shareholder value but to further the interests of the business.This account is probably a better description of the current state of British company law than the principal-agent model, but we advocate a new company statute to put the matter beyond doubt. Disposing of the fiction that executives are the agents of shareholders allows us to establish an effective system for achieving the key goals of corporate governance: freedom for managers to manage, combined with real accountability for their performance. We advocate a fixed four-year term for company chief executives, involving a wide ranging and searching review of effectiveness which would involve not only directors and shareholders but advisors, associated companies and employees.It is better that property should be private, but that man should make it common in use …. it is the task of the legislator to see that the citizens become like that. Aristotle

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20

Fombrun, Charles J. "Corporate Governance." Corporate Reputation Review 8, no. 4 (January 2006): 267–71. http://dx.doi.org/10.1057/palgrave.crr.1540254.

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21

Alkhafaji, Abbass F. "Corporate governance." Competitiveness Review 17, no. 3 (September 2007): 193–202. http://dx.doi.org/10.1108/10595420710833598.

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22

Shrives, Philip J. "Corporate governance." British Accounting Review 36, no. 3 (September 2004): 318–19. http://dx.doi.org/10.1016/j.bar.2004.05.001.

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23

Li, Shaomin, and Anil Nair. "Asian Corporate Governance or Corporate Governance in Asia?" Corporate Governance: An International Review 17, no. 4 (July 2009): 407–10. http://dx.doi.org/10.1111/j.1467-8683.2009.00762.x.

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24

Khilukha, Oksana Anatoliivna. "CORPORATE GOVERNANCE AND THE UKRAINIAN CORPORATE ENTERPRISES DEVELOPMENT." SCIENTIFIC BULLETIN OF POLISSIA 2, no. 3(11) (2017): 103–7. http://dx.doi.org/10.25140/2410-9576-2017-2-3(11)-103-107.

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25

Bednar, Michael K., Craig Crossland, David L. Deephouse, Michael D. Pfarrer, and Karen Schnatterly. "Global Governance: Bringing External Corporate Governance into the Corporate Governance Equation." Academy of Management Proceedings 2014, no. 1 (January 2014): 12154. http://dx.doi.org/10.5465/ambpp.2014.12154symposium.

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26

Singh, R. P. "Corporate Governance: A Futuristic Model." Vision: The Journal of Business Perspective 2, no. 2 (July 1998): 29–33. http://dx.doi.org/10.1177/09722629x98002002006.

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Анотація:

The role of public sector undertakings, after India attained independence, as envisaged by political leaders and industrialists in a “mixed economy” was that of providing infrastructure facilities like power, telecom, roads, basic industries, etc. and thereby contribute towards the economic development of the country. The private sector, on the other hand, was to cater to the demand created by the rapid pace of industrialisation. However, liberalisation has led to the Indian economy integrating itself with the world economies, and corporates have to change their mind set. The compulsion for survival in such a scenario has led the Indian corporates to refocus their attention on Corporate Governance. In the case of public sector the issues of corporate governance relate to empowered internal governance, narrowing down multiple accountabilities and restructuring the system of checks and balances. It is in this context that the role and constitution of the Board assumes significance. Boards must be able to function independently and must comprise professionals who have a pragmatic approach. For effective corporate governance it is necessary to institutionalise ethics in the organisation culture.

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27

Agarwal, Shubhi, Rohit Goel, and Pushpendra Kumar Vashishtha. "Corporate Governance and Agency Cost." Indian Journal of Applied Research 4, no. 5 (October 1, 2011): 153–54. http://dx.doi.org/10.15373/2249555x/may2014/47.

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28

Vadhar, Dr Bipinchandra T. "Corporate Governance in Banking Sector." Indian Journal of Applied Research 3, no. 11 (October 1, 2011): 264–67. http://dx.doi.org/10.15373/2249555x/nov2013/87.

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29

Patel, Dr Jyotsna I. "Present scenario of Corporate Governance." Indian Journal of Applied Research 2, no. 1 (October 1, 2011): 42–44. http://dx.doi.org/10.15373/2249555x/oct2012/14.

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30

Shah, Chaitali, and Anu Gupta. "Corporate Governance in Banking Sector." Indian Journal of Applied Research 2, no. 1 (October 1, 2011): 115–17. http://dx.doi.org/10.15373/2249555x/oct2012/41.

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31

Mamanshetty, Dr Sangappa V. "Corporate Governance: An Over View." Global Journal For Research Analysis 3, no. 7 (June 15, 2012): 65–67. http://dx.doi.org/10.15373/22778160/july2014/22.

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32

Samborski, Adam. "Corporate Governance and Corporate Entrepreneurship." Problemy Zarzadzania 13, no. 56 (December 15, 2015): 207–21. http://dx.doi.org/10.7172/1644-9584.56.13.

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33

McKendall, Marie A., Carol M. Sinchez, and Paul Sicilian. "Corporate Governance and Corporate Illegality." Proceedings of the International Association for Business and Society 7 (1996): 167–78. http://dx.doi.org/10.5840/iabsproc1996716.

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34

Lehn, Kenneth. "Corporate governance and corporate agility." Journal of Corporate Finance 66 (February 2021): 101929. http://dx.doi.org/10.1016/j.jcorpfin.2021.101929.

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35

Parnes, Dror. "Corporate Governance and Corporate Creditworthiness." Journal of Risk and Financial Management 4, no. 1 (December 31, 2011): 1–42. http://dx.doi.org/10.3390/jrfm4010001.

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36

Thomsen, Steen. "Corporate values and corporate governance." Corporate Governance: The international journal of business in society 4, no. 4 (December 2004): 29–46. http://dx.doi.org/10.1108/14720700410558862.

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37

Parum, Eva. "Corporate Governance and Corporate Identity." Corporate Governance: An International Review 14, no. 6 (November 2006): 558–67. http://dx.doi.org/10.1111/j.1467-8683.2006.00530.x.

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38

WILLIAMSON, OLIVER E. "Corporate Finance and Corporate Governance." Journal of Finance 43, no. 3 (July 1988): 567–91. http://dx.doi.org/10.1111/j.1540-6261.1988.tb04592.x.

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39

Lakshan, A. M. I., and W. M. H. N. Wijekoon. "Corporate Governance and Corporate Failure." Procedia Economics and Finance 2 (2012): 191–98. http://dx.doi.org/10.1016/s2212-5671(12)00079-2.

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40

Preston, Lee E. "Corporate boards and corporate governance." Society 32, no. 3 (March 1995): 17–20. http://dx.doi.org/10.1007/bf02693303.

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41

ROMANO, R. "Corporate Law and Corporate Governance." Industrial and Corporate Change 5, no. 2 (January 1, 1996): 277–340. http://dx.doi.org/10.1093/icc/5.2.277.

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42

M. Shamimul, Hasan, Hossain Syed Zabid, and Abdul Rahman Rashidah. "Corporate governance and corporate accruals: The situation in Bangladesh." AESTIMATIO 9, no. 2014 (2014): 90–111. http://dx.doi.org/10.5605/ieb.9.5.

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43

Suryatimur, Kartika Pradana, and Suci Nasehati Sunaningsih. "CORPORATE GOVERNANCE DAN TAX AVOIDANCE DI INDONESIA (LITERATURE REVIEW)." Jurnal Ilmiah Akuntansi dan Bisnis 7, no. 1 (June 25, 2022): 66–73. http://dx.doi.org/10.38043/jiab.v7i1.3465.

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Анотація:

Corporate Governance dan Tax Avoidance Di Indonesia (Literature Review). Corporate governance merupakan suatu mekanisme pengawasan dan pengendalian manajemen perusahaan, menjadi alat untuk menekan tindakan tax avoidance di Indonesia. Penelitian ini bertujuan untuk mengetahui dampak corporate governance dan tax avoidance melaui recent article. Metode penelitian yang digunakan adalah literature review, dengan menelaah penelitian-penelitian sebelumnya tentang hubungan antara corporate governance dan tindakan tax avoidance. Pada penelitian ini menelaah tiga dari sembilan aspek corporate governanace yaitu: komite audit, komisaris independen, dan kualitas audit. Hasil penelitian mengindikasikan mekanisme corporate governance di Indonesia belum efektif dalam menjalankan perannya sebagai pengawas dan pengendalian. Hasil dari beberapa penelitian masih belum konsisten dan memberikan hasil yang akurat, sehingga diperlukan penelitian dengan berbagai pendekatan lain untuk menemukan solusi pada masalah ini

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44

Sharma, Jai Prakash. "Corporate Governance Failure: A Case Study of Satyam." Indian Journal of Corporate Governance 3, no. 2 (July 2010): 136–75. http://dx.doi.org/10.1177/0974686220100204.

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Анотація:

Corporate Governance has become prominent over the last two decades as many countries witnessed corporates succumbing to questionable corporate policies and unethical practices, setting in motion reforms through codes and standards on corporate governance. India too had had its share of corporate scams. The recent fraud in Satyam has shattered the dreams of various investors, shocked the government and regulators alike and led to questioning the accounting practices of statutory auditors and corporate governance norms. Unethical business conduct, cooking of books of accounts, questionable role of audit committee, flawed ownership structure and other major governance flaws were noticed in the collapse of Satyam. As in USA, UK and other countries, India too needs similar kind of corporate governance reforms. Even though corporate governance mechanisms cannot prevent unethical activity by top management completely, but they can at least act as a means of detecting such activity before it is too late.

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45

Koernia, Mellany, and Ari Dewi Cahyati. "The Impact of Corporate Governance, Leverage, and Profitability on Intellectual Capital Disclosure with Company Size as a Moderating Variable." Journal of Auditing, Finance, and Forensic Accounting 10, no. 1 (April 3, 2022): 27–43. http://dx.doi.org/10.21107/jaffa.v10i1.13299.

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Анотація:

This research focuses to examine the impact of Corporate Governance, Leverage, and Profitability on Intellectual Capital Disclosure with Company Size as a Moderating Variable. This research method is descriptive method with a quantitative approach. The data used in this study is secondary data, namely the annual report obtained from www.IDX.co.id and the corporate governance perception index report obtained from The Indonesian Institute for Corporate Governance. The number of samples is 46 data with the technique of taking using the purposive sampling method. The findings of this study demonstrate that the Corporate Governance variable has no impact on Intellectual Capital Disclosure, Leverage and Profitability variables have a negative and significant impact on Intellectual Capital Disclosure, the company Size variable cannot moderate the relationship linking Corporate Governance and Intellectual Capital Disclosure, and the company Size variable can strengthen the relationship linking Leverage and Profitability on Intellectual Capital Disclosure. This study can be implemented by corporates to analyze the role of corporate governance, leverage, and profitability on intellectual capital disclosure with company size as a moderating variable and is expected to be a reference in policy making by corporates management to increase its intellectual capital.disclosure.

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46

Arinta, Yusvita Nena. "Pengaruh Corporate Gorvenance Islam terhadap Tax Avoidance." BISNIS : Jurnal Bisnis dan Manajemen Islam 6, no. 2 (January 10, 2019): 69. http://dx.doi.org/10.21043/bisnis.v6i2.4570.

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Анотація:

The purpose of the study was to investigate the effect of Islamic corporate governance on <em>tax avoidance</em> of sharia banking in Indonesia. The data that used in this study is scendary data derived from annual financial statements and good corporate governance report of sharia banking in Indonesia during 2013-2017 period. The number of sharia banking that became sample in this study were 8 banks so there 55 research samples. The metohod of analysis that use is multiple regression analysis. The results of this study show that the elements of corporate governance that consist of the board of commissioners, the board of commissioner meeting, the board of sharia, the board of sharia meeting, audit committee, meeting of audit comitte significantly influence the activity of tax avoidance as measured using proxy book tax gap. Other results show that the tax avoidance activity as measured with proxy book tax gap are not affected significantly by the board of commissioner meeting. Limitation of this study is use corporate governance’s proxy separately, so it can’t capture the full effect of corporate governane.

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47

Haldar, P. K. "The Changing Facets of Corporate Governance and Corporate Social Responsibilities in India and their Interrelationship." Information Management and Business Review 7, no. 3 (June 30, 2015): 6–16. http://dx.doi.org/10.22610/imbr.v7i3.1148.

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Анотація:

CG and CSR can be described as two sides of the same coin. Better governance leads the corporates to behave responsibly for the wellbeing of all the stakeholders. CSR is the medium through which corporates address the large group of stakeholders. Corporate Social Responsibility (CSR) moving far ahead from its age old domain of philanthropy and charity has now reached to a new hallmark of Corporate responsiveness and action to social issues and demand for sustainability in order to advance further towards a new era of collective future action for factoring the sustainable business strategy for good governance and development of the society and its people. The recent changing in the laws in India related to CSR and CG practices in India triggers this study to determine the relationship between them and also measure the influence of governance attributes on CSR practices of Indian corporates. The BSE SENSEX companies in India are the leaders in good governance practices and also the flag bearers in carrying out major CSR activities even when the CSR was not mandatory in India. The influence of corporate board attributes like Board Size, Board independent, Chairman-CEO duality, Female representative in corporate board, multiple directorships, and Promoter and directors shareholding on Corporate Social Responsibility measured through multiple regression analysis. The results revealed that chairman-CEO duality and the present of female directors in corporate board significantly influence of CSR contribution. Before generalization of the result of study further research could be undertaken taking a large group of Indian companies and wider corporate governance variables.

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48

Mitchell, Roger. "Corporate Governance Watch." CFA Institute Magazine 16, no. 3 (May 2005): 18–19. http://dx.doi.org/10.2469/cfm.v16.n3.2996.

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49

Li, Zhaoxia. "China's Corporate Governance." Chinese Economy 43, no. 3 (May 2010): 77–102. http://dx.doi.org/10.2753/ces1097-1475430307.

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50

Sergakis, Konstantinos. "EU Corporate Governance." European Journal of Law Reform 16, no. 4 (December 2014): 728–46. http://dx.doi.org/10.5553/ejlr/138723702014016004005.

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