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Efficacy of corporate governance on corporate disclosure in developing economies: A comparative study of companies listed on selected stock markets in Sub Saharan AfricaNzibonera, Eric January 2017 (has links)
The purpose of the study is to examine the relationship between corporate governance and disclosure of corporate information by listed companies in developing economies. A comparative study was carried out covering listed companies in South Africa, East Africa and Nigeria. The study is based on the agency theory which asserts that enhanced disclosure is one of the fundamental goals of a company's reporting system aimed at reducing agency costs and information asymmetries between shareholders and managers, hence a tenet of any effective governance system. Although corporate disclosure provides a channel through which shareholders obtain valuable information to make investment decisions, prior studies reported mixed empirical evidence on the role of corporate governance in enhancing corporate disclosure. Furthermore, empirical evidence from Sub Saharan Africa and developing economies in general remains scanty. Despite the fact that corporate governance systems have been widely used in strengthening the quality of financial reporting and disclosure, several corporate scandals and failures have continued to occur around the globe and the efficacy of corporate governance on disclosure activities in preventing managers from misappropriating corporate resources remains an empirical question. A comprehensive literature review revealed six corporate governance attributes (CEO non-duality, board size, board composition, composition of audit committees, block and director share ownership) and three control variables (Firm size, leverage, and profitability) that may have a significant influence on corporate disclosure. Corporate disclosure was categorized into disclosure of financial and non-financial information. Data was collected from annual reports of non-financial listed companies on selected securities exchanges in Sub Saharan Africa for the period 2010 to 2013. A comparative panel data analysis was then carried out using STATA MP Version 13, to obtain Random-Effects Regression models which were used to examine the relationship between corporate governance and corporate disclosure. Overall, the findings revealed that CEO non-duality, board size and board composition have a positive significant effect on corporate disclosure, while the effect of block and director share ownership is negative. The study concluded that for effective disclosure of information in developing economies, companies should minimize block and director share ownership, separate roles of chief executive officers and chairpersons of board of directors, increase board size and ensure that there is a higher proportion of non- executive directors on boards.
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Východiska tvorby firemního stylu / The origin of Corporate style creationHorký, Jan January 2007 (has links)
V této práci se zabývám firemní komunikací. Pro její plánování a rozvoj je třeba udržovat aktuální komunikační a informační strategii. Pro zjednodušení jsem systém firemní komunikace rozdělil na 4 subsystémy: Kultura, informační systém, komerční komunikace a firemní styl, z nichž každým se podrobně zabývám. Společným působením těchto čtyř disciplín vzniká unikátní identita organizace a toto jsou její základní kameny. Jedním ze způsobů, jak docílit silné identity, je budování promyšleného a stabilního firemního stylu. Firemní styl je úžeji vymezen jako vizuální tvář podniku, tzv. Corporate Design. Jeho základními elementy jsou: logotyp, barevnost a typografie. Přestože firmy si mohou být v těchto základních elementech podobné, odlišují se jejich aplikacemi na komunikační aktivity. Každá vizuální identita se stává unikátním otiskem složitého firemního organismu. Účelem aplikací není pouze marketingový úspěch či vizuální dokonalost; ten spočívá v jejich funkčnosti. Proto je při jejich tvorbě nutné respektovat daleko více kritérií.
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Corporate governance in transition economies : comparative analysis of Russia, Kazakhstan and Uzbekistan /Kurtbedinov, Ervin. January 1900 (has links)
Thesis--Bremen University, 2009. / Includes bibliographical references.
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Extracting Truths: State Regulation and the Canadian Ombudsperson for Responsible EnterpriseJohnston, Kristine 30 August 2021 (has links)
Taking the Canadian Ombudsperson for Responsible Enterprise (CORE) as its empirical focus, this study engages in a critical analysis of (capitalist) state regulation and corporate social responsibility as it relates to the Canadian extractive industry. Using a theoretical-analytical combination of Marx’s ideology theory and critical discourse analysis, the study explores discourses pertaining to the introduction, creation, and role of the CORE – the Canadian state’s most recent response to corporate harms and crimes within the industry – to uncover the factors that shaped this process. Further informed by critical criminological literature on corporate crime, the study found that dominant neoliberal capitalist narratives prevailed in determinations of which regulatory approach should be adopted by the state. Dominant voices sidetracked counter-hegemonic claims in debates about human rights and international development by prioritizing the economy, leaning on Canada’s “good” global reputation, downplaying the violence of the industry, and redirecting blame. Ideological assumptions about the nature of state regulation, corporations, and capitalist law and politics further influenced which knowledge claims “won out.” Despite the emergence of the CORE as a logical state response to corporate crime and impunity, however, debates about its role are ongoing. This not only reinforces the idea that (capitalist) dominance is never absolute but signals the ever-present nature of resistance and possibility for change.
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The rapid assessment of organizational culture using the organizational culture survey: Theory, research and application.Weatherly, Kristopher Allen. January 1995 (has links)
A theory about how an organization's culture influences decisions made within that organization is described and a new, easily administered instrument for rapidly assessing an organization's culture is introduced. Then a series of studies is presented, some of which assess the reliability and validity of the instrument and others of which test some of the implications of the theory. The instrument is shown to be a reliable and valid measure of organizational culture, and the research results support the predictions of the theory on both a group and an individual level. Finally, the instrument is used as part of an organization development intervention. It is concluded that the theory and the instrument provide a promising foundation for further research on the role of organizational culture in organizational decision making and for use as a tool for organization development.
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Firm performance, ownership, financial structure and compensation : the role of institutional shareholders in the governance of UK corporationsShort, Helen January 1996 (has links)
No description available.
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The design of a pragmatic and user friendly organisation culture diagnoses framework13 August 2012 (has links)
M.Comm. / The concept of an organisation culture has emerged in the last decade due to theorist recognizing that organisations are more than mechanistic, rational goal driven systems with formal structures. Beyond formal structures are the hidden social frameworks people take for granted (Schultz, 1995: 5). Within these frameworks lies the unconscious life of an organisation, where beliefs, values and meanings are created, develop and influence the more visible life of the organisation.
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Corporate governance : a practical and effective response to the challenges raisedFridman, Josef J. January 2004 (has links)
No description available.
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The effect of indemnification on earnings guidance /Liu, Jiangxia, January 2006 (has links)
Thesis (Ph. D.)--University of Texas at Dallas, 2006. / Includes vita. Includes bibliographical references (leaves 118-125).
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Antecedents of corporate volunteerismHenning, Jaime Blaine 15 May 2009 (has links)
Millions of individuals donate their time to volunteer work each year. Additionally, expectations of socially responsible practices on the part of organizations and the positive relationship between the social and financial performance of organizations are leading to a growing interest in corporate social responsibility among management and researchers. One method to achieving greater corporate social responsibility is corporate-sponsored volunteering. Many benefits have been associated with corporate volunteerism. However, an understanding of why these outcomes occur is lacking. Also lacking is an understanding of why individuals engage in corporate volunteerism. Although studies have identified several demographic variables associated with volunteering in general, few studies have examined variables beyond simple demographics, and fewer still have examined antecedents of corporate volunteering. In the current study, the theory of planned behavior, functional motives for volunteering and citizenship performance, and perceived locus of causality are used to integrate contextual, attitudinal, situational, and motivational variables in order to present and empirically test a framework to help explain why individuals participate in corporate volunteerism. Data were collected from 110 individuals employed in two organizations supporting corporate volunteerism in order to examine the antecedents of participation in this behavior. Results indicated that antecedents of intentions included in the theory of planned behavior and its extensions were related to intentions to participate in corporate volunteerism and, in some cases, actual participation in this behavior. Furthermore, functional motives for volunteering and citizenship performance were related to the regulations specified by the perceived locus of causality continuum. These motives, conceptualized as general orientations towards particular behaviors relevant to a contextual domain, were related to the situation-level decision-making antecedents of intentions in several cases. Finally, several of the relationships between the contextual-level generalized motivational constructs and intentions to participate in corporate volunteerism were mediated by the situational-level antecedents of the theory of planned behavior. Specifically, the relationship between social motives and intentions was mediated by subjective norms. The relationships between each of identified regulation, values, understanding, and organizational concern motives with intentions were mediated by attitudes toward corporate volunteerism. Perceived behavioral control also mediated the relationship between understanding motives and intentions.
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