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Corporate governance
About: Corporate governance is a research topic. Over the lifetime, 118591 publications have been published within this topic receiving 2793582 citations.
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TL;DR: A review of research on corporate governance and its impact on financial reporting quality is presented in this article, where the authors suggest a corporate governance mosaic that encompasses a broader view of governance than has been considered in prior accounting research.
Abstract: The purpose of this paper is to review research on corporate governance and its impact on financial reporting quality This review will serve three purposes: (1) to suggest a corporate governance mosaic(ie, the interactions among the actors and institutions that affect corporate governance) that encompasses a broader view of governance than has been considered in prior accounting research; (2) to provide an overview of the principal findings of prior research; and (3) to identify important gaps in the research that represent promising avenues for future study
637 citations
TL;DR: In this article, the role of capabilities in economic development has been investigated using factor analysis on data for 25 indicators and 115 countries between 1992 and 2004, identifying four different types of capabilities: the development of the innovation system, the quality of governance, the character of the political system, and the degree of openness.
636 citations
TL;DR: In this article, inadequate governance and inappropriate strategy have been proposed as antecedents of the divestment activity of restructuring firms in the 1980s, and combined both views in a structural equati...
Abstract: Both inadequate governance and inappropriate strategy have been proposed as antecedents of the divestment activity of restructuring firms in the 1980s. We combined both views in a structural equati...
636 citations
01 Jan 2004
TL;DR: The average tenure of a chief executive in America declined from nearly nine years in 1890 to just over seven in 2001, according to The Economist as discussed by the authors, which suggests that poor corporate governance is the most widespread reason why a business gets into trouble.
Abstract: Poor corporate governance is the most widespread reason why a business gets into trouble. Substandard management manifests itself in many ways: for instance, by paying only lip service, or no attention at all, to forecasting and planning; failing to take account of changes in the marketplace and to position the company against market forces; falling behind advances in technology; and lacking sensitivity to product obsolescence. The consequence is top management turnover. The average tenure of a chief executive in America declined from nearly nine years in 1890 to just over seven in 2001,’ The Economist suggests.1
635 citations
TL;DR: In this article, the authors present various definitions and forms of sustainability, each linked to specific (societal) circumstances and related value systems, and a sustainability matrix is described showing six types of organizations at different developmental stages, with different forms of corporate sustainability.
Abstract: According to Dr. Clare Graves, mankind has developed eight core value systems,1 as responses to prevailing circumstances. Given different contexts and value systems, a one-solution-fits-all concept of corporate sustainability is not reasonable. Therefore, this paper presents various definitions and forms of sustainability, each linked to specific (societal) circumstances and related value systems. A sustainability matrix– an essential element of the overall European Corporate Sustainability Framework – is described showing six types of organizations at different developmental stages, with different forms of corporate sustainability, each supported by specific institutional arrangements.
634 citations