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Статті в журналах з теми "Corporate complexity"

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Автор: Grafiati

Опубліковано: 10 грудня 2022

Оновлено: 28 січня 2023

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1

Pöltner, P., and T. Grechenig. "Organic Finance Framework: Aligning Financing Complexity with Organisational Complexity (for Innovative Companies)." International Journal of Trade, Economics and Finance 11, no. 6 (December 2020): 156–62. http://dx.doi.org/10.18178/ijtef.2020.11.6.682.

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The organic finance framework is a new tool for managing the challenges of corporate financing. This framework is especially useful for small and medium-sized enterprises in the time of a crisis, such as the COVID-19 pandemic. At its core, the framework forces a rethink of the manner in which companies initiate their financing approach. In contrast to finding potential external sources of finance, the organic finance framework starts by looking at the relevant stakeholders of the company. Alternative financing methods, such as crowdfunding and crowdinvesting, have demonstrated that companies can work with potential future customers at an early stage in the company lifecycle to finance the development of an offering. Thus, the organic finance framework presents a global structural visualisation of the corporate financing domain that can help business owners to better align the lifecycle of a company with its funding sources.

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2

Zhao, Zhengyi, Dirk Boehe, Ralf Zurbrugg, and Jean Canil. "Hierarchical complexity and corporate opaqueness." Academy of Management Proceedings 2021, no. 1 (August 2021): 12073. http://dx.doi.org/10.5465/ambpp.2021.12073abstract.

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3

Henningsson, Johan, Ulf Johanson, and Roland Almqvist. "Fund manager trust and information complexity." Qualitative Research in Financial Markets 7, no. 4 (November 2, 2015): 346–62. http://dx.doi.org/10.1108/qrfm-08-2014-0023.

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Анотація:

Purpose – This study aims to explore fund manager use of trust to reduce information complexity concerning corporate intangible resources and sustainability and what consequences this have for corporates as providers of information. Analytically, fund managers are considered part of a system with social meaning. Design/methodology/approach – A qualitative research approach is used. Data are obtained from two focus group discussions that occurred on two separate occasions. The first discussion was between four communications executives at leading Swedish companies. The second discussion was between four experienced fund managers in the Swedish financial market. Findings – The results suggest that fund managers oscillate between exhibiting trust and distrust when reducing the complexity of information on intangible resources and sustainability. Fund managers tend to trust the stable context of company information and strive to trust top management. Communicative dilemmas emerge when fund managers oscillate between trust and distrust. The fund manager disinterest in details emerges because of a reliance on a stable information context and company management. The representation dilemma emerges when narratives are used in corporate reporting. Research limitations/implications – This study contributes empirically to the knowledge concerning the social complexity of fund management. Practical implications – The paper increases the understanding of communicative difficulties for corporates to communicate with actors on the financial markets through narratives on intangible resources and sustainability. Originality/value – By focusing on the social meaning in the communication between companies and financial markets, we have contrasted the dominant view of financial economics of financial market actors as rational agents and the individualistic mode of theorizing in accordance with rational choice theory.

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4

Zwick, Eric. "The Costs of Corporate Tax Complexity." American Economic Journal: Economic Policy 13, no. 2 (May 1, 2021): 467–500. http://dx.doi.org/10.1257/pol.20180406.

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Does tax code complexity alter corporate behavior? We investigate this question by studying the decision to claim refunds for tax losses. In a sample of 1.2 million observations from the population of corporate tax returns, only 37 percent of eligible firms claim their refund. A simple cost-benefit analysis of the tax loss choice cannot explain low take-up, motivating an exploration of how complexity alters this calculation. Research designs exploiting tax preparer switches, deaths, and relocations show that sophisticated preparers increase claim rates for small firms. Imperfect take-up has implications for measuring marginal tax rates and for the design of fiscal policy. (JEL D22, D61, E62, H25, K34)

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5

Clarke, S., and A. M. Tobias. "Complexity in Corporate Modelling: A Review." Business History 37, no. 1 (January 1995): 17–44. http://dx.doi.org/10.1080/00076799500000002.

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6

Marrewijk, Marcel van. "European corporate sustainability framework for managing complexity and corporate transformation." International Journal of Business Performance Management 5, no. 2/3 (2003): 213. http://dx.doi.org/10.1504/ijbpm.2003.003253.

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7

Khojastehpour, Morteza, Ahmed Shahriar Ferdous, and Michael Polonsky. "Addressing the complexities of managing domestic and multinational corporate brands." Corporate Communications: An International Journal 20, no. 1 (February 2, 2015): 48–62. http://dx.doi.org/10.1108/ccij-03-2014-0016.

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Анотація:

Purpose – The purpose of this paper is to focus on the differences between managing domestic corporate brands (DCBs) and multinational corporate brands (MCBs), and presents a framework highlighting six types of complexity associated with managing both forms of corporate brands in an international business context. Design/methodology/approach – This paper proposes a framework addressing six types of complexity involved in managing DCBs and MCBs drawing on the literature related to corporate branding, corporate brands, and domestic and multinational corporations. The six types of complexity examined include: strategic role, organisational structure, culture, knowledge, positioning and extended responsibility. Findings – The research identifies that DCBs have a lower degree of complexity in regard to strategic role, knowledge and positioning, but have a higher level in regard to organisational structure, cultural and extended responsibility complexity. MCBs face more complexity than DCBs across all dimensions because they operate across business environments and need to coordinate activities while adapting to environmental differences. Practical implications – The findings highlight the importance of environmental complexity for firms managing brands globally. The issues of complexity identified in this paper need to be understood if firms are to effectively build and manage their corporate brands within and across markets. Originality/value – The paper highlights the concepts of DCBs and MCBs, and identifies the factors that contribute to the complexity of managing these two types of corporate brands domestically and internationally.

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8

Judge, William. "The Complexity of International Corporate Governance Research." Corporate Governance: An International Review 17, no. 5 (September 2009): 525. http://dx.doi.org/10.1111/j.1467-8683.2009.00764.x.

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9

Haynal, George. "Corporate Statecraft and its Diplomacy." Hague Journal of Diplomacy 9, no. 4 (September 23, 2014): 393–419. http://dx.doi.org/10.1163/1871191x-12341282.

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Анотація:

Global corporations operate in an environment of increasing complexity. While they have in the past been able to rely on the modern state to manage much of the complexity in the external environment, as globalization proceeds they are constrained to engage in that function ever more directly. This practitioner’s piece seeks to discuss the evolving challenges for global corporations in the public realm and proposes certain approaches for the conduct of their diplomacy in managing them.

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10

Caldart, Adrián Atilio, and Joan Enric Ricart. "Corporate strategy revisited: a view from complexity theory." European Management Review 1, no. 1 (March 2004): 96–104. http://dx.doi.org/10.1057/palgrave.emr.1500005.

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11

Carmassi, Jacopo, and Richard Herring. "The Corporate Complexity of Global Systemically Important Banks." Journal of Financial Services Research 49, no. 2-3 (June 2016): 175–201. http://dx.doi.org/10.1007/s10693-016-0251-4.

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12

Assunção, Renata Rouquayrol, Márcia Martins Mendes De Luca, and Alessandra Carvalho de Vasconcelos. "Complexity and corporate governance: an analysis of companies listed on the BM&FBOVESPA." Revista Contabilidade & Finanças 28, no. 74 (March 20, 2017): 213–28. http://dx.doi.org/10.1590/1808-057x201702660.

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ABSTRACT In light of the need to develop mechanisms of control, protection, and transparency regarding the relationships between principal and agent, and with the aim of eliminating or reducing the agency problem, corporate governance has emerged. Based on Agency Theory, separation of ownership and control of activities derives from the complexity of organizations. In this context, this study aims to analyze the relationship between dimensions of complexity and corporate governance in companies listed on the São Paulo Stock, Commodities, and Futures Exchange (BM&FBOVESPA), in which contingency factors might influence organizational characteristics. The investigation gathers data from a sample of 162 companies listed on the BM&FBOVESPA. The following statistical tests were used in the data analysis: Factor Analysis, Multiple Linear Regression, Correspondence Analysis, and Correlation Analysis. For measuring complexity, contingency variables such as age, size, diversification, and internationalization were adopted; and, to assess corporate governance, a representative index of the adoption of good governance practices was used. The results show that organizational complexity is explained by the size and diversification variables, whereas operational complexity is explained by the size, diversification, and internationalization variables. It was observed that in the two dimensions of complexity - organizational and operational - corporate governance was influenced by the diversification, internationalization, and age variables, with the latter involving an inverse relationship. It is concluded that companies displaying more complexity, in its two dimensions, record a higher level of corporate governance, which confirms the research hypothesis.

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13

Shirinkina, Elena, and B. Sobirov. "Managing Complexity in a Digital Transformation." Scientific Research and Development. Economics 9, no. 5 (November 3, 2021): 58–61. http://dx.doi.org/10.12737/2587-9111-2021-9-5-58-61.

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The relevance of the study is due to the fact that today doing business without digitalization is simply impossible, thanks to new technologies, operations have appeared that ten years ago we could not even imagine, and many of the familiar ones, in turn, have been transformed beyond recognition. At the same time, with the growth of the technological complex, corporate architectures continue to rapidly become more complex. The purpose of this study is to develop tools for managing complexity as one of the components of the VUCA world. The experience and evidence of why the leaders of digital transformation need to change their thinking are presented, the author's interpretation of complexity is given and how to manage it. The practical significance of the study will allow organizations to develop a strategy for the formation of a corporate culture in the context of digitalization of business processes.

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14

Devereux, Luke, T. C. Melewar, Keith Dinnie, and Thomas Lange. "Corporate identity orientation and disorientation: A complexity theory perspective." Journal of Business Research 109 (March 2020): 413–24. http://dx.doi.org/10.1016/j.jbusres.2019.09.048.

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15

Goldman, Eitan, and Günter Strobl. "Large shareholder trading and the complexity of corporate investments." Journal of Financial Intermediation 22, no. 1 (January 2013): 106–22. http://dx.doi.org/10.1016/j.jfi.2011.04.001.

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16

Bushman, Robert, Qi Chen, Ellen Engel, and Abbie Smith. "Financial accounting information, organizational complexity and corporate governance systems." Journal of Accounting and Economics 37, no. 2 (June 2004): 167–201. http://dx.doi.org/10.1016/j.jacceco.2003.09.005.

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17

Balakrishnan, Karthik, Jennifer L. Blouin, and Wayne R. Guay. "Tax Aggressiveness and Corporate Transparency." Accounting Review 94, no. 1 (April 1, 2018): 45–69. http://dx.doi.org/10.2308/accr-52130.

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Анотація:

ABSTRACT We investigate whether aggressive tax planning firms have a less transparent information environment. Although tax planning provides expected tax savings, it can simultaneously increase the financial complexity of the organization. And to the extent that this greater financial complexity cannot be adequately clarified through communications with outside parties, such as investors and analysts, transparency problems can arise. Our investigation of the association between tax aggressiveness and information asymmetry, analysts' forecast errors, and earnings quality suggests that aggressive tax planning is associated with lower corporate transparency. We also find evidence that managers at tax-aggressive firms attempt to mitigate these transparency problems by increasing various tax-related disclosures. Overall, our results suggest that firms face a trade-off between tax benefits and financial transparency when choosing the aggressiveness of their tax planning. JEL Classifications: G30; H26; M41.

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18

Grumo, Marco. "An empirical analysis of grant-monitoring systems in corporate foundations: Organizational complexity and monitoring mechanisms around the world." Corporate Ownership and Control 16, no. 1 (2018): 87–93. http://dx.doi.org/10.22495/cocv16i1art9.

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The present research studies the grant-monitoring process in corporate foundations. This process represents a crucial activity because it influences both the effectiveness of grant implementation and the corporate foundation’s reputation. Despite this, specific literature is rare, especially regarding the antecedents of corporate foundations’ efforts in grant monitoring, project complexity, and corporate foundations. This paper is aimed at filling the literature gap by assessing the relationship between the (organizational) complexity of the financed project and the monitoring mechanisms put in place by corporate foundations around the world. The study surveyed 280 projects granted by corporate foundations in the USA and Italy during 2014-2017. The sample included public information on monitoring activities of grantees for ten foundations—four based in Italy and six in the United States. For each corporate foundation (CF), I conducted a specific analysis of websites to collect all public information on monitoring activities published by these foundations (i.e. newsletters, policies and procedures, reports of projects), developing a database of communicational units. Data were analyzed using a hierarchical linear regression analysis, starting from a base model and analyzing the differences in adjusted R-squared. This study reveals that, in corporate foundations, the intensity of grant monitoring depends on project complexity. In particular, in Italy, monitoring depends on the number of involved institutions and, in the USA, on both the number of involved institutions and the number of locations of the project. Further ideas for research about corporate foundations are offered.

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19

Catuogno, Simona. "Editorial: New frontiers of corporate governance — Managing growing complexity and risk." Risk Governance and Control: Financial Markets and Institutions 12, no. 3 (2022): 4–6. http://dx.doi.org/10.22495/rgcv12i3editorial.

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It is a privilege for the editorial team to present the third issue of the journal Risk Governance and Control: Financial Markets & Institutions in 2022. Even more, in the current period, rich with tumultuous events, most recently the nuclear threat. Indeed, nowadays, businesses are increasingly called for facing extraordinary challenges under high levels of uncertainty, in order to build back the wealth of economies and societies as a whole. As consequence, organizations are in a state of changes that are wide and varied and arise from internal and external sources. That is, there are several regulatory adaptations as well as corporate governance transformations which should be addressed. They give much impulse to research topics related to corporate complexity, digitalization, risk management, sustainability, and geographical peculiarities (e.g., emerging markets) that are crucial for corporate governance aims in sustaining companies’ recovery after the crisis.

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20

Mao, Shuai, and Rong Huang. "Complexity Construction of Intelligent Marketing Strategy Based on Mobile Computing and Machine Learning Simulation Environment." Complexity 2021 (April 27, 2021): 1–11. http://dx.doi.org/10.1155/2021/9910834.

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Mankind’s research on marketing has a history of hundreds of years, and it has been fruitful in continuous summary and research. Now the theory of marketing has gradually penetrated into the minds of every company and even individual. A successful marketing strategy is the inevitable result of scientific planning and effective implementation. However, the current marketing strategy has gradually failed to meet the needs of corporates. In order to find the best solution for corporate marketing strategy, we built a simulation environment based on mobile computing and machine learning and compared the differences by simulating several companies of the same size in this city (corporate efficiency and revenue and expenditure under the marketing strategy). The results of the study found that intelligent marketing based on machine learning is more suitable for enterprises than general marketing strategies. The efficiency of enterprises has increased by about 20%, and the income of enterprises has increased by more than 30% compared with traditional marketing strategies. This shows that the intelligent marketing strategy based on mobile computing and machine learning to build a simulated environment plays an extremely important role in the peculiarities.

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21

Pacevičiūtė, Aušra. "The Complexity of Co-Creation Through Corporate Social Responsibility in Business." Regional Formation and Development Studies 37, no. 2 (July 18, 2022): 111–20. http://dx.doi.org/10.15181/rfds.v37i2.2426.

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Nowadays, managing co-creation has become an important topic among practitioners and researchers, but there has been little research on addressing and managing the challenges faced by the complexity of co-creation. The paper argues that co-creation should also be understood as a complex, dynamic phenomenon. The purpose of the paper is to summarise and classify extant research into co-creation. The paper reviews complexity as a new way of understanding co-creation processes for corporate social responsibility in business. A review of the literature has established that corporate social responsibility, along with the complexity of co-creation, can produce successful results for businesses.

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22

Peterson, Dane K. "Enhancing corporate reputation through corporate philanthropy." Journal of Strategy and Management 11, no. 1 (February 19, 2018): 18–32. http://dx.doi.org/10.1108/jsma-10-2016-0068.

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Purpose The purpose of this paper is to examine factors affecting the relationship between annual changes in the amount of corporate foundation giving and changes in corporate reputation. The factors investigated included the existing corporate reputation and the economic conditions. Design/methodology/approach Published data were obtained for 77 US corporations during both an upward and downward economic trend. Data for corporate foundation giving were obtained from IRS tax records while data on corporate reputation were obtained from the Reputation Institute’s RepTrak scores. Findings Linear mixed model analyses demonstrated that a firm’s prior reputation moderates the relationship between corporate philanthropy and changes in corporate reputation during a downward trend. That is, changes in corporate charitable giving and corporate reputation covaried positively for firms with an existing favorable reputation. However, for firms with an unfavorable reputation, there was an inverse relationship between changes in corporate giving and corporate reputation. The interaction between the variables was prevalent only during an economic downturn. Practical implications The findings provide firms with relevant information on conditions that affect how changes in charitable giving are likely to impact corporate reputation. Originality/value This study is the first to look at the effects of annual changes in corporate charitable giving on corporate reputation and adds to the research literature by demonstrating the complexity of the relationship by identifying two key factors that should be taken into considerations when developing annual budgets for charitable giving.

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23

Kim, Hyun Jung. "Enhancement of Corporate Competitive Advantage by Optimizing Supply Chain Complexity." Journal of Humanities and Social sciences 21 9, no. 1 (February 28, 2018): 979–88. http://dx.doi.org/10.22143/hss21.9.1.77.

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24

Breunig, Karl Joachim, and Kenneth Kongsvold. "Tricky business: corporate dilemmas and the governance of organisational complexity." International Journal of Learning and Intellectual Capital 2, no. 1 (2005): 92. http://dx.doi.org/10.1504/ijlic.2005.006808.

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25

Skilton, Paul F., and Jill M. Purdy. "Institutional Complexity and the Authenticity of Corporate Social Responsibility Initiatives." Academy of Management Proceedings 2014, no. 1 (January 2014): 12509. http://dx.doi.org/10.5465/ambpp.2014.137.

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26

Picciotto, Sol. "Indeterminacy, Complexity, Technocracy and the Reform of International Corporate Taxation." Social & Legal Studies 24, no. 2 (May 24, 2015): 165–84. http://dx.doi.org/10.1177/0964663915572942.

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27

Chen, Hongquan, Saixing Zeng, Han Lin, and Hanyang Ma. "Munificence, Dynamism, and Complexity: How Industry Context Drives Corporate Sustainability." Business Strategy and the Environment 26, no. 2 (August 22, 2015): 125–41. http://dx.doi.org/10.1002/bse.1902.

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28

Oberoi, Roopinder. "Complexity in regulating multinational corporates in global era: understanding the taxonomy of ‘power’ and ‘corporate responsibilities’." Revue de l’organisation responsable 8, no. 2 (2013): 31. http://dx.doi.org/10.3917/ror.082.0031.

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29

Suddaby, Roy, and Rajat Panwar. "On the Complexity of Managing Transparency." California Management Review 65, no. 1 (November 2022): 5–18. http://dx.doi.org/10.1177/00081256221128766.

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Анотація:

Corporate transparency is an aspirational ideal that is very difficult to achieve because organizations can never be completely transparent. As a result, effective management of transparency requires managers to carefully balance transparency with the need for secrecy. This article describes the complex nature of transparency and demonstrates how attempts to balance transparency with secrecy result in three different kinds of transparency—rationalized, ceremonial, and decontextualized. Effective transparency management requires managers to avoid simply dumping information, use new technology strategically, engage their audiences creatively, avoid overpromising and underdelivering, and attend carefully to how transparency is measured.

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30

Sturm, Susann. "Income Tax Complexity Faced by Multinational Corporations: A Comparative Study of Canada, the United States, and Other Selected OECD Countries." Canadian Tax Journal/Revue fiscale canadienne 69, no. 3 (November 2021): 745–90. http://dx.doi.org/10.32721/ctj.2021.69.3.sturm.

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This study examines the complexity of Canada's corporate income tax system from the perspective of multinational corporations and compares it with the complexity of the US system, also taking into account measures of complexity for 19 other member countries of the Organisation for Economic Co-operation and Development (OECD). The author finds that with regard to the Canadian tax code, the most complex laws are those on corporate reorganization, transfer pricing, and controlled foreign corporations, and with regard to the Canadian tax framework, the most complex areas are tax audits, tax-law enactment, and tax guidance. In comparison with other OECD countries, Canada is remarkably similar to the United States. Both countries have a medium level of overall complexity, and both have a more complex tax code but a less complex tax framework than other countries. However, a closer examination of the Canadian and US tax codes and tax frameworks reveals some significant differences in complexity levels, particularly in respect of certain tax laws.

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31

Wilson, Alan M. "Understanding organisational culture and the implications for corporate marketing." European Journal of Marketing 35, no. 3/4 (April 1, 2001): 353–67. http://dx.doi.org/10.1108/03090560110382066.

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Анотація:

The actions of employees such as service personnel are seen as being important in communicating a company’s corporate values and goals, particularly where they interact directly with customers and other corporate audiences. Their beliefs, norms and values derived from the organisational culture influence their actions and the informal messages that they communicate. A mystique still exists around the concept of organisational culture. This paper attempts to rectify this by reviewing the literature relating to organisational culture, focusing on its definition, the factors which influence it and the arguments as to whether it can be managed. The paper highlights the complexity of the phenomenon and the need for corporate marketers to be more sensitive to this complexity in the development and execution of corporate communication strategies. This requires marketers to work more closely with researchers and practitioners working in the fields of organisational behaviour and human resource management.

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32

Yu, Mingchuan, Yujie Lu, Chao Li, Han Lin, and Philip Shapira. "MORE IS LESS? THE CURVILINEAR EFFECTS OF POLITICAL TIES ON CORPORATE INNOVATION PERFORMANCE." Technological and Economic Development of Economy 25, no. 6 (November 15, 2019): 1309–35. http://dx.doi.org/10.3846/tede.2019.10718.

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Анотація:

Previous research has explored the impact of political ties on corporate innovation performance, yet with controversial results. This study proposes that political ties has a curvilinear impact on innovation performance, and the resulting curvilinear relationship is moderated by absorptive capacity and external environment. We conduct examination based on a survey among Chinese manufacturing firms, which demonstrates an inverted U-shape relationship between political ties and corporate innovation performance. This inverted U-shape relationship is moderated by the absorptive capacity, which means the positive effect of political ties on corporate innovation performance is strong when the absorptive capacity of a firm is high. Furthermore, political ties, absorptive capacity and external environment (i.e. dynamism, munificence, and complexity) have a three-way interactive effect on corporate innovation, which means firms with strong political ties exhibit the highest innovation performance when their absorptive capacity and external environmental condition (dynamism or munificence or complexity) stand at high level simultaneously. The research findings provide a comprehensive understanding for firms, especially for those with different characteristics and under different external environments, to exploit political ties to facilitate corporate innovation performance.

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33

ARNABOLDI, FRANCESCA. "CORPORATE GOVERNANCE IN THE EUROPEAN BANKING SECTOR: SOME REMARKS ON DIVERSITY." Journal of Financial Management, Markets and Institutions 07, no. 01 (June 2019): 1975001. http://dx.doi.org/10.1142/s2282717x1975001x.

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Анотація:

This work discusses some of the critical aspects of bank corporate governance in the European Union. Enhancing sound corporate governance practices has become one of the major concerns in the supervisory authority’s agenda and one of the critical features to evaluate banks’ stability. The global rethinking about corporate governance rules has translated into a stronger focus on board diversity for EU banks. The existing literature and sound corporate governance practices support the view that different types of board members may bring different capabilities to their banks. Even if board diversity may add complexity to the functioning of the board, the advantages it brings are of utmost importance in the challenging environment banks are facing. This work highlights the fragmentation of the EU corporate governance rules as banks have to comply with 27 sets of different regulations and codes. This complexity should not be ignored, as member states’ specificities, legal systems, and a more general openness to diversity influence the effect reforms may have on banks’ performance and stability.

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34

Assunção, Renata Rouquayrol, Márcia Martins Mendes De Luca, Alessandra Carvalho de Vasconcelos, and Sílvia Maria Dias Pedro Rebouças. "Organizational complexity and corporate governance in major public companies in Brazil." Enfoque: Reflexão Contábil 33, no. 1 (January 2014): 105–22. http://dx.doi.org/10.4025/enfoque.v33i1.21777.

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35

Sari, Wa Ode Irma, Bambang Subroto, and Abdul Ghofar. "Corporate governance mechanisms and audit report lag moderated by audit complexity." International Journal of Research in Business and Social Science (2147- 4478) 8, no. 6 (October 26, 2019): 256–61. http://dx.doi.org/10.20525/ijrbs.v8i6.536.

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This study aims to verify the correlation between corporate governance mechanisms, reflected independent commissioners, audit committee and audit tenure to audit report lag, and the audit complexity has able to moderate the relationship between corporate governance mechanisms to audit report lag. This study uses a population of manufacturing companies that publish their financial statements on the Indonesian Stock Exchange in 2015-2017. The samples are selected with a purposive sampling method. There is 100 manufacturing company selected as the sample for the period of 2015-2017. This study was tested by using the Moderate Regression Analysis test. The results of this study indicate that the audit committee and audit tenure have a negative effect on audit report lag, but the independent commissioner has an insignificant effect on audit report lag. Audit complexity is proven to increase audit report lag as an increase audit committee. This research provides the capital market authority (OJK) to issue policies and strict sanctions, thus encouraging companies to publish audited financial statements more time.

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Preuss, Lutz, Isabel Fischer, and John Luiz. "Measuring the Complexity of Students’ Cognitive Maps of Corporate Social Responsibility." Academy of Management Proceedings 2021, no. 1 (August 2021): 13536. http://dx.doi.org/10.5465/ambpp.2021.13536abstract.

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37

Teck Foo, Check. "Visualizing complexity in corporate identity on the Internet: an empirical investigation." Corporate Communications: An International Journal 8, no. 1 (March 2003): 11–17. http://dx.doi.org/10.1108/13563280310458876.

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38

Brown, William S. "Corporate ethics initiatives as change management: lessons from complexity/chaos theory." International Journal of Management Concepts and Philosophy 3, no. 1 (2008): 82. http://dx.doi.org/10.1504/ijmcp.2008.018533.

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39

Farran, Mohamad, Stefano Boscolo, Andrea Locatelli, Antonio‐Daniele Capobianco, Michele Midrio, Vittorio Ferrari, and Daniele Modotto. "High‐gain printed monopole arrays with low‐complexity corporate‐feed network." IET Microwaves, Antennas & Propagation 11, no. 11 (August 14, 2017): 1616–21. http://dx.doi.org/10.1049/iet-map.2016.0979.

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40

de Olde, Evelien M., and Vladislav Valentinov. "The Moral Complexity of Agriculture: A Challenge for Corporate Social Responsibility." Journal of Agricultural and Environmental Ethics 32, no. 3 (June 2019): 413–30. http://dx.doi.org/10.1007/s10806-019-09782-3.

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41

Lidiyawati, Lidiyawati. "Analysis on Corporate Governance Influences toward Banking Efficiency with Bank Category as Moderator Variable." Binus Business Review 6, no. 1 (May 29, 2015): 127. http://dx.doi.org/10.21512/bbr.v6i1.996.

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Corporate governance system of Sharia financial institution that based on Islamic law may result more variables principles then conventional owns. The restriction of usury are highly speculative transaction, embedded prohibited matter are main features in Sharia business institution. Sharia Supervisory Board, as board that supervises banking practices conforms to Sharia stipulations, hold strong important role within Islamic banking. Both important points above had direct effects on efficiency which attained by Islamic banking compared with conventional banking. This study examines the influence of corporate governance implementation toward efficiency banking sector with bank category as moderator variable. This study hypothesize that corporate governance has significant influences toward bank’s efficiencies, the influence of corporate governance toward Islamic bank efficiencies is higher than conventional bank, and level of Islamicbank efficiencies is higher than conventional bank. Measurement of efficiencies is using Stochastic Frontier Approach program, and then using SPSS in procces hypothetical model. The results of the study do not support the hypothesis. Examined result shows that statically corporate governance is not influenced by bank efficiency achievement. Corporate governance influences over Islamic bank has not show higher significance than conventional and Islamic bank efficiencies remain steady. Data limitations, complexity of the efficiency measures and the complexity of the operation of Islamic banks may explain the finding.

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42

Isa, Khadijah. "Tax complexities in the Malaysian corporate tax system: minimise to maximise." International Journal of Law and Management 56, no. 1 (February 4, 2014): 50–65. http://dx.doi.org/10.1108/ijlma-08-2013-0036.

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Purpose – This paper aims to examine areas of tax difficulties encountered by corporate taxpayers in complying with tax obligations under the self-assessment system. Design/methodology/approach – A two-phase exploratory mixed methods approach was employed. The first phase involves eight focus group interviews with 60 tax auditors from the Inland Revenue Board of Malaysia (IRBM) and the second phase adopts a mixed-mode survey among selected Malaysian corporate taxpayers. Thematic analysis and descriptive and inferential analysis were used to examine the qualitative and quantitative data in achieving the objective. Findings – Three dimensions of tax complexity encountered by corporate taxpayers were tax computations, record keeping and tax ambiguity. The first two complexity dimensions were faced largely by smaller companies. On the other hand, the least difficult tax-related areas were dealing with tax agents, submitting tax returns within the given time and dealing with the tax authority. Practical implications – In a tax policy context, this study enables international tax authorities in general, and Malaysian tax authority in particular, to have greater confidence in developing and administering tax laws and policies to maintain and/or increase the overall level of corporate tax compliance. Originality/value – Unlike prior studies that mainly used individual taxpayers or students as research participants, this study employed corporate tax auditors from the tax authority and corporate tax officers. Tax auditors and corporate taxpayers provide invaluable insights into the possible determinants of compliance variables. These insights are based on their practical experience in handling corporate tax audits and managing corporate tax matters, respectively.

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De Toni, Alberto Felice, Giovanni De Zan, and Cinzia Battistella. "Organisational capabilities for internal complexity: an exploration in the Coop stores." Business Process Management Journal 22, no. 1 (February 5, 2016): 196–230. http://dx.doi.org/10.1108/bpmj-06-2015-0089.

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Purpose – Managing organizations in complex environments is a major challenge. Complexity is not only due to the external environment (market and/or technological turbulence) but also to the internal configuration and specificities. A recent stream of studies in organizational literature suggested that organizations should develop and deploy specific capabilities for facing complexity, namely dynamic capabilities. This means becoming more flexible. The paper aims to discuss these issues. Design/methodology/approach – This paper proposes four main capabilities to face four dimensions of complexity. It then investigates if it is more appropriate to focus on a specific capability when facing higher levels of a specific dimension of complexity. The research methodology is a multiple case study in seven different organizational units of the same super-store corporate. Findings – Data showed some important results. First of all, internal complexity is unit specific rather than corporate or industry specific. Moreover, it can derive not only from unpredictability and rate of change, but also from variety of elements and their interactions. All these elements form complexity. Internal complexity is characterized by four main elements: uncertainty, dynamicity, diversity and interdependence. Finally, for each of these elements, different organizational strategies are used: in case of uncertainty, for example, a strategy used by the companies is the sharing of information and the development of redundancy. Originality/value – Originality lies in linking different capabilities with different dimensions of internal complexity.

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Pirson, Michael, and Shann Turnbull. "Decentralized Governance Structures Are Able to Handle CSR-Induced Complexity Better." Business & Society 57, no. 5 (February 26, 2016): 929–61. http://dx.doi.org/10.1177/0007650316634039.

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This article explores how both corporate governance and corporate social responsibility (CSR) can be improved by using insights from complexity theory. Complexity theory reveals that decentralized governance architecture is required for firms to absorb competently the increased intricacies, variety of variables, and objectives introduced by CSR. The current predominant form of centralized governance based on command-and-control hierarchies copes with complexities by reducing data inputs. This approach results in firms reducing their objectives, concerns, and insights about CSR. Firms with a decentralized “network” form of governance architecture are used to illustrate how the data inputs of each manager can be reduced through the decomposition of decision-making labor to improve the capability of the firm to intelligently absorb and manage complexity. Network governance also introduces a division of powers with stakeholders to facilitate information flow and strengthen incentives to manage the enterprise to enhance both shareholder value and CSR.

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45

Alshammary, Meshaal J. "An alternative conceptual corporate governance framework for high-context cultures: A case for the Islamic & Arabian Middle East." Corporate Board role duties and composition 10, no. 3 (2014): 28–37. http://dx.doi.org/10.22495/cbv10i3art3.

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The distinctiveness of Islam and the reaction toward the domination of the Western ideologies on the rest of the world especially on Islamic nations generated a movement among many scholars toward applying Islamic principals in the field of corporate governance. Islam is the dominant religion in the Middle Eastern region. This region consist of two major blocs the Arab League and most importantly the GCC. Thus, the cultural, political and legal environments have a significant impact on both profit and non-profit organisations. The proposed concept is generated by considering; the narrowness of the Agency theory illustrated by its limited explanations of such complexity associated with corporate governance issues yet its greatness of simplicity in regards to accountability; the Stakeholders theory serves wider views and shares many aspect with Islam yet this theory by nature suffers from practical complexity; Institutional theory are considered to ensure some degree of stability in the concept by considering the importance of the Islamic corporate supervisory institution in developing a sustainable Islamic corporate governance standards.

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46

Sawagvudcharee, Ousanee, Maurice Yolles, Gerhard Fink, Paul Iles, Chanchai Bunchapattanasakda, and Buncha Limpabandhu. "Understanding Corporate Life-Cycles." Journal of Education and Vocational Research 8, no. 4 (April 16, 2018): 15–27. http://dx.doi.org/10.22610/jevr.v8i4.2157.

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This paper considers the nature of the dominant corporate paradigm, its change, failures or successes, and its relationship with the homeostatic organization. There is a popular way of understanding the dynamics of organizational change and that is through the pre-configured sequence of stages in a corporate life-cycle. Through there are a number of competing models for this kind of analysis. In all of them, the sequence of stages is defined by that which configures the life-cycle deterministically. However, there is little discussion given for how these models of organizations shift between stages, and none appear to dominate in the literature. A major criticism of these models is that they do not represent complex organizational processes of change. Therefore, this paper represents an alternative model, called â€œthe paradigm life-cycleâ€, which is connected to the homeostatic processes that maintain an organization, and which is, in principle, capable of generating corporate life-cycles under conditions of complexity.

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47

P, Golrida Karyawati, Bambang Subroto, Sutrisno T, and Erwin Saraswati. "The Complexity of Relationship between Corporate Social Responsibility (CSR) and Financial Performance." EMAJ: Emerging Markets Journal 8, no. 2 (January 16, 2019): 19–25. http://dx.doi.org/10.5195/emaj.2018.155.

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This study argues that, inconsistent results of the Corporate Social Responsibility (CSR) relationship with financial performance is due to the complexity of relationship between two variables. The complexity of relationship stems from the nature of CSR, which is unseparable from its environment. This nature of relationship brings unfavourable impact on empirical research. The conclusion obtained from empirical evidents of such relationship will be highly contextual and lack generalization. This study proposes variables that led to the complexity of CSR relationship and financial performance, which are country characteristics as well as CSR forms and dimensions. Country characteristics determine the tendency of CSR practices, which finally influence the strength of CSR relationship with financial performance. The selection of CSR forms and dimensions to be done is part of a company’s strategy in an effort to achieve legitimacy.

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48

Água, Pedro B. "Editorial: Strategy development for uncertain times." Corporate Board role duties and composition 17, no. 2 (2021): 4–6. http://dx.doi.org/10.22495/cbv17i2editorial.

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Corporate strategy is considered a central driver of a firm’s long-term orientation, a key influencer in corporate performance, and nowadays being impacted by an increasing business endeavour where complexity is the new normal. Corporate governance suggests that boards of directors have the duty to govern the firms they are responsible for, and doing so in a sustainable way. Hence, boards are supposed to make relevant decisions on corporate strategy. How is, however, strategy translated into the board agenda? Corporate governance faces a new set of challenges as a great deal of countries are progressively getting out of the pandemic constraints that have slowed economic performance for most businesses. The way strategies will be developed will dictate their fit for purpose. Such strategies will have to cope with increasing sustainability goals; provide a competitive edge against competitors’ technological edges and innovation in general. Such strategies will have to deal with innovative usages of IT and potential business disruptions that may be triggered by digital transformation. All such paradigm changes will demand more effort from boards, and force them to dive into unusual fields, such as learning about complexity and systems thinking. As important as strategy formulation is ethical leadership for strategy deployment and sustainability. Overall, such topics are placed high on boards agendas and are addressed in the current issue of Corporate Board: Role, Duties and Composition.

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Worang, Frederik G., and David A. Holloway. "Corporate governance in Indonesian state-owned enterprises: Feeding with western ingredients." Corporate Ownership and Control 4, no. 2 (2007): 205–15. http://dx.doi.org/10.22495/cocv4i2c1p5.

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Corporate frauds and failures in Indonesian have continued despite the corporate governance principles of Indonesia’s State-Owned Enterprises (SOEs) which have been strengthened following the Asian financial crisis of 1997/1998. This appears to indicate that corporate governance principles primarily adopted from developed Western nations are not adequate to address problems faced by SOEs in Indonesia. This primarily analytical paper evaluates the current corporate governance practices in Indonesian SOEs in light of the prevailing political and corporate culture. Given the complexity of Indonesia’s political and corporate culture the adoption of corporate governance principles from Western nations as promulgated by the OECD and/or the Cadbury report are inadequate to reduce corporate mismanagement and failure among SOEs. The study also utilizes some qualitative interview data from thirty respondents at managerial level within three SOEs to aid the assessment of corporate governance practices and principles in the Indonesian context

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50

Benedetti, Hugo, Ehsan Nikbakht, Sayan Sarkar, and Andrew Craig Spieler. "Blockchain and corporate fraud." Journal of Financial Crime 28, no. 3 (December 9, 2020): 702–21. http://dx.doi.org/10.1108/jfc-09-2020-0187.

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Purpose The purpose of this paper is to develop conceptual designs for blockchain implementations aimed at reducing corporate fraud. The proposed framework consists of different levels of implementation with specific examples for each level. Design/methodology/approach The paper uses a multi-level framework to highlight the properties of blockchain technology as suitable for reducing corporate fraud. The five levels of technological complexity designed for this research include information storage, information flow, information processing, information enhancement and information and financial integration. Specific cases of corporate fraud are discussed to complement the proposed methodology. Findings The potential ability to limit fraud and increase transparency could greatly improve faith in financial reporting. These benefits accrue to all capital market participants. The blockchain infrastructure can significantly improve the existing monitoring system and provide value added in detecting, deterring, and documenting possible fraud. Originality/value The paper contributes to the growing field on corporate fraud and blockchain technology. The paper is novel in the implementation of the nascent blockchain methods to detect and deter fraud at the organizational level. The proposed five conceptual levels provide practical use.

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