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  • Articles  (22,006)
  • Cambridge University Press  (21,825)
  • Blackwell Publishing Ltd.  (181)
  • Political Science  (17,441)
  • Archaeology  (4,565)
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  • 1
    Electronic Resource
    Electronic Resource
    Directors: how training and development can enhance their role (2005)
    Oxford, UK : Blackwell Publishing Ltd.
    Corporate governance 13 (2005), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8683.2005.00465.x
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  • 2
    Electronic Resource
    Electronic Resource
    Corporate Governance and Business Ethics: insights from the strategic planning experience (2005)
    Oxford, UK : Blackwell Publishing Ltd.
    Corporate governance 13 (2005), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: In this paper we develop an integrated approach towards corporate governance and business ethics. Our central argument is that organisations can learn from the development of strategic planning in the 1970s and 1980s. We identify three weaknesses – a bureaucratic and formalised approach, lack of implementation and lack of integration throughout the organisation – which were prevalent in strategic planning in the past and which are potentially just as problematic for an integrated corporate governance approach to business ethics. We suggest ways these weaknesses might be avoided and provide questions for boards of directors to consider when integrating ethical concerns into their organisations’ corporate governance structures.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8683.2005.00466.x
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  • 3
    Electronic Resource
    Electronic Resource
    Convergence in European Corporate Governance: the audit committee concept (2005)
    Oxford, UK : Blackwell Publishing Ltd.
    Corporate governance 13 (2005), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: This paper analyses recent corporate governance codes issued by 20 countries for evidence of convergence in corporate governance systems in Europe. The analysis shows that there has been a degree of convergence towards an Anglo-Saxon model of corporate governance as the audit committee concept is widely accepted in countries with both unitary and two-tier governance systems. Further, the latest audit committee recommendations in countries that have issued several governance codes show a strengthening of the recommendations for an audit committee over time in line with the Anglo-Saxon audit committee concept and convergence with the debate in the US and UK on issues such as the independence and financial expertise of members. However, consistent with the literature on the convergence of European corporate governance systems, at an operational level there is limited consistency in the recommended structure and role of audit committees.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8683.2005.00468.x
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  • 4
    Electronic Resource
    Electronic Resource
    Corporate Governance, Family Ownership and Firm Value: the Canadian evidence (2005)
    Oxford, UK : Blackwell Publishing Ltd.
    Corporate governance 13 (2005), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: We analyse the relationship between firm value, as measured by Tobin's q, and newly released indices of effective corporate governance for a sample of 263 Canadian firms. The results indicate that corporate governance does matter in Canada. However, not all elements of measured governance are important, and the effects of governance do differ by ownership category. For the entire sample of firms we find no evidence that a total governance index affects firm performance. This is mainly because we find no evidence that board independence, the most heavily-weighted sub-index, has any positive effect on firm performance. Indeed, for family-owned firms we find that the effect is negative. In general, sub-indices measuring effective compensation, disclosure and shareholder rights practices enhance performance and this is true for most ownership types. We also find no evidence that governance practices are endogenous.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8683.2005.00469.x
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  • 5
    Electronic Resource
    Electronic Resource
    Board Leadership Structure and Firm Performance (2005)
    Oxford, UK : Blackwell Publishing Ltd.
    Corporate governance 13 (2005), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: We suggest that the equivocal empirical results of board leadership structure on firm performance have both methodological and conceptual roots. We stress that whether board leadership structure enhances or lowers performance depends on its fit with a firm's internal and external conditions, a point that has not been comprehensively addressed by the extant literature. To guide future research in this field, we develop five testable propositions and offer some suggestions on how these propositions may be empirically tested.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8683.2005.00470.x
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  • 6
    Electronic Resource
    Electronic Resource
    Board Network Characteristics and Firm Performance in Korea (2005)
    Oxford, UK : Blackwell Publishing Ltd.
    Corporate governance 13 (2005), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: This paper examines the effects of board of directors’ network characteristics on firm performance using a sample of 199 large, publicly traded Korean companies from 1990 through 1999. Two board network characteristics are discussed, namely: board network density and board external social capital. Board network density is defined as the extensiveness or the cohesiveness of contact among the members of board of directors, and board external social capital refers to the degree to which board members have outside contacts in the external environment. The test results suggest that a moderate level of board network density enhances firm value, while too cohesive a board network destroys it. It is also found that board members’ elite school networks were positively associated with firm performance.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8683.2005.00471.x
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  • 7
    Electronic Resource
    Electronic Resource
    Democracy and the Evolution of Corporate Governance (2005)
    Oxford, UK : Blackwell Publishing Ltd.
    Corporate governance 13 (2005), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: Under what conditions do stakeholders consent to a regime of corporate governance? We propose that consent by the governed in corporate governance cannot be satisfactorily explained without reference to the collective value of procedural fairness that underlies markets. Drawing on the social psychology of justice and the political economy of social choice, we highlight the critical role played by democratic procedures in achieving consent by the governed in modern society. This line of reasoning leads us to suggest that the evolution of corporate governance, too, can be understood in terms of Tocqueville's well-known hypothesis that democracy eventually prevails in all spheres of organised activity. Examining the historical record of institutional reform in France, Germany, the United Kingdom and the United  States,  we  find  that  corporate  governance  has  indeed  evolved  to  make  increasing  use of democratic procedures. Viewed over the long-term of two centuries of capitalist development, corporate governance is seen to have successively incorporated enfranchisement, separation of powers and representation. In conclusion, we consider the implications of basing the study of corporate governance on the question of stakeholder consent and the practice of corporate governance on the procedures of democracy.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8683.2005.00467.x
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  • 8
    Electronic Resource
    Electronic Resource
    Does the Presence of Institutional Investors Influence Accruals Management? Evidence from Australia (2005)
    Oxford, UK : Blackwell Publishing Ltd.
    Corporate governance 13 (2005), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: Recent debates on the corporate governance role of institutional investors have centred around whether they monitor their portfolio firms (exercise voice) or vote with their feet (exit). We examine these competing views in the context of how institutions’ voice vs exit role, proxied by institutional ownership levels, is associated with their portfolio firms’ earnings management in multiple settings. We extend Koh (2003, The British Accounting Review, 35, 105–128) by examining the effect of both short-term and long-term oriented institutional ownership on the extent of earnings management by portfolios firms with different incentives for earnings management. Specifically, we expect that the non-linear relation between institutional ownership and earnings management found in Koh (2003) is more likely to be present for portfolio firms with stronger incentives to meet/beat earnings thresholds. Our results suggest that transient and long-term oriented institutions co-exist and have differential effects on portfolio firms’ earnings management. Transient institutions are associated with upward accruals management, while long-term oriented institutions constrain such upward accruals management for portfolio firms that have strong incentives to do so (specifically, firms with non-discretionary earnings below prior year earnings). This suggests long-term oriented institutions can act as a corporate governance mechanism to mitigate aggressive earnings management. Overall, we find that the association between institutional ownership and earnings management is not systematic across all firms and is context dependent, suggesting complex associations between institutional ownership and earnings management strategies exist.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8683.2005.00472.x
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  • 9
    Electronic Resource
    Electronic Resource
    Corporate Governance, Leadership Structure and CEO Compensation: evidence from Taiwan (2005)
    Oxford, UK : Blackwell Publishing Ltd.
    Corporate governance 13 (2005), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: Agency theorists have put forth a number of internal control mechanisms that can reduce agency problems. These different mechanisms are substitutive and thus it is thought that both the board of directors and large external shareholders can influence CEO compensation. Stewardship theory challenges the presumption of self-interest of agency theory, holding that managers view themselves as stewards of their organisation. The first objective of this paper is to study the influence of the control of the board of directors and large external shareholders on CEO compensation. The second objective is to utilise both stewardship and agency theory to analyse the relationship between control mechanisms and compensation, and to see which theory is more applicable. This paper uses the LISREL model to study the influence that the control of the board of directors and external large shareholders has upon CEO compensation, with data drawn from samples of listed manufacturing companies between the years 1997 and 1999 in Taiwan. The following conclusions are reached: (1) the paper supports the viewpoint of stewardship theory whereby the CEO acts as a steward of his/her company when he/she also holds the position of chairman of the company. (2) The findings show that CEO compensation will be high when the board's control is relatively ineffective. (3) The shareholdings of the board of directors can reinforce the degree of control from the board.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8683.2005.00473.x
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  • 10
    Electronic Resource
    Electronic Resource
    Local Knowledge Advances Women's Access to Corporate Boards (2005)
    Oxford, UK : Blackwell Publishing Ltd.
    Corporate governance 13 (2005), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: There is a need for regional studies of women on corporate boards to capture experiences of smaller companies and to understand the nature of local resources for expanding the pool of women candidates for board seats. New findings from a statewide study of women on corporate boards are reported. The paper examines the status of women on corporate boards compared to other regions in the United States and around the world. Change efforts of governments and professional organisations for helping women overcome barriers to the boardroom are described to demonstrate the need for local knowledge in determining an effective change approach. Results from this study indicate that the local pool of women in academia and consulting has provided alternative routes to the boardroom. This knowledge can be used to direct change efforts for promoting women on boards. Practical implications are discussed for women seeking board seats and for firms seeking qualified women director candidates.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8683.2005.00474.x
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