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Book part
Publication date: 24 October 2018

Corporate Reporting Formation at Commercial Organizations

N. T. Labyntsev, I. V. Alekseeva, E. M. Evstafjeva and R. G. Osipova

One of the major sources of information for investors and other stakeholders on success in doing business is corporate reporting presented by the companies themselves…

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Abstract

One of the major sources of information for investors and other stakeholders on success in doing business is corporate reporting presented by the companies themselves. Such a reporting significantly facilitates a dialogue between western stakeholders and companies which plan to enter world markets. It enables increasing not only the value of the business a company runs, but also the sales volume as well. A corporate report reveals information on the priorities and values of the company in the sphere of sustainable development and provides data on the results of its impact on the economic, social, and ecological sphere. A company publishing such a report can claim to be ready to develop a dialogue with society and aims toward accommodating stakeholders’ interests (of a state, clients, employees, shareholders, and investors) in the framework of social partnership.

Details

Contemporary Issues in Business and Financial Management in Eastern Europe
Type: Book
DOI: https://doi.org/10.1108/S1569-375920180000100014
ISBN: 978-1-78756-449-7

Keywords

  • Corporate reporting
  • model
  • sustainable development
  • non-financial reporting
  • problems of corporate reporting
  • business information
  • M40
  • M49

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Book part
Publication date: 1 January 2008

Introduction to corporate governance in less developed and emerging economies

Mathew Tsamenyi and Shahzad Uddin

Purpose of paper – This paper sets out to introduce the special issue on corporate governance in less developed and emerging economies. It summarises and reflects on…

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Abstract

Purpose of paper – This paper sets out to introduce the special issue on corporate governance in less developed and emerging economies. It summarises and reflects on themes and findings raised in the papers in the volume.

Design/methodology/approach – The findings reported in the paper are based on desk research and review of the papers contained in the volume.

Findings – The paper finds that the adoption of appropriate corporate governance systems is becoming a central issue in less developed and emerging economies. Factors such as the 1997 Asian financial crisis, the adoption of international donor led reforms, and the globalisation of capital markets are among the factors that are driving corporate governance reforms in less developed and emerging economies.

Research limitations/implications – The pressure from international donors has compelled some less developed and emerging economies to adopt corporate governance models developed in the West with no modification. The paper argues that while it is imperative for less developed and emerging economies to reform their corporate governance systems, it is important that these systems are adapted to suite the specific needs of individual countries.

Originality/value of paper – The paper is a summary of studies exploring various corporate governance issues in less developed and emerging economies. The issues addressed in these studies are important to understand corporate governance issues in both the private and public sectors in less developed and emerging economies.

Details

Corporate Governance in Less Developed and Emerging Economies
Type: Book
DOI: https://doi.org/10.1016/S1479-3563(08)08018-3
ISBN: 978-1-84855-252-4

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Book part
Publication date: 1 June 2005

LEGAL ISSUES OF ENFORCEMENT FOR CORPORATE GOVERNANCE IN VIETNAM: CONSTRAINTS AND RECOMMENDATIONS

Bui Trong Dan

The aim of this article is to describe and analyze the legal issues of enforcement for corporate governance in Vietnam, focusing primarily on constraints that are faced by…

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Abstract

The aim of this article is to describe and analyze the legal issues of enforcement for corporate governance in Vietnam, focusing primarily on constraints that are faced by companies. And subsequent recommendations to Vietnam's policy makers are raised. In support of working out a legal framework on enforcement of corporate governance, the article has initially focused on assessment of the enforcement for corporate governance in Vietnam. The theoretical framework is that of OECD Principles of Corporate Governance (April 1999, Paris). Furthermore, this article briefly raises some relevant impacts by corporate governance enforcement on compliance with best standards of corporate governance. The article also addresses current impediments on enforcement of corporate governance. It is concluded that enforcement of corporate governance requires making the legal framework perfect to assist inspectors with enforcement of corporate governance; and improvements on the legal framework to enhance the capacity of implementing officials is a need.

Details

Corporate Governance
Type: Book
DOI: https://doi.org/10.1016/S1569-3732(04)11005-0
ISBN: 978-0-7623-1187-3

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Article
Publication date: 8 January 2021

Can we predict the likelihood of financial distress in companies from their corporate governance and borrowing?

Sara Sofia Gomes Mariano, Javad Izadi and Maurice Pratt

The purpose of this study is to investigate the impact of corporate governance structures on the likelihood of financial distress in UK listed companies. The paper…

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Abstract

Purpose

The purpose of this study is to investigate the impact of corporate governance structures on the likelihood of financial distress in UK listed companies. The paper examines the impact of borrowing and corporate governance structures on financial distress likelihood in UK companies.

Design/methodology/approach

The study uses a quantitative approach with financial, governance and borrowing measures and data from 270 firm-observations between 2010 and 2018. The study analyses the impact of borrowing and corporate governance structures to indicate financial distress likelihood in British companies. Corporate governance variables such as ownership concentration, independence indicators, chief executive officer duality, director remuneration and corporate loans are considered, as well as the UK Corporate Governance Code.

Findings

The results indicate that companies with low ownership concentration and a low degree of independence are more likely to incur financial distress. Larger boards and better director remuneration can reduce financial distress likelihood and the existence of corporate loans can increase this likelihood. Empirical consideration of corporate borrowing is a new contribution to the literature.

Originality/value

Variables are highlighted and aggregated that have not otherwise been studied together; the UK Corporate Governance Code’s main ideas are empirically supported; the study is useful for defining corporate governance structure strategies.

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/IJAIM-08-2020-0130
ISSN: 1834-7649

Keywords

  • Corporate governance
  • Financial distress
  • Corporate borrowing
  • Director remuneration

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Article
Publication date: 13 January 2021

Value creation in company–NGO collaboration in corporate volunteering

Paweł Brzustewicz, Iwona Escher, Jan Hermes and Pauliina Ulkuniemi

This paper aims to examine corporate volunteering as a form of social responsibility carried out by companies in relationships with non-governmental organizations (NGOs)…

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Abstract

Purpose

This paper aims to examine corporate volunteering as a form of social responsibility carried out by companies in relationships with non-governmental organizations (NGOs). Applying the value creation concept, the success of such relationships is based on value created between the focal company, its employees engaging in the volunteer work and the collaborating NGO actors representing the beneficiaries of the volunteer work. However, how to meaningfully engage employees and strategically manage company–NGO relationships in corporate volunteering has received less scholarly attention. The study hence asks the question: How is mutual value created in corporate volunteering collaborations between business organizations and NGOs?

Design/methodology/approach

Two qualitative case studies of company–NGO relationships involved in corporate volunteer programs for social benefit in Poland and Finland are analyzed.

Findings

Corporate volunteering offers value creation opportunities for each of the three actors in the relationships, namely, the company, the NGO and the employees who participate in the volunteer work. Particularly, employment and volunteering relationships appear to be catalysts for the creation of mutual value in the organizational relationship between a company and NGO.

Originality/value

The present study contributes to the current understanding of company–NGO relationships by emphasizing the role of individual employee volunteers in creating relationship-level value. The study adds also to existing research on corporate volunteering by identifying the way value is created in company–NGO relationships within corporate volunteering.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/JBIM-01-2020-0057
ISSN: 0885-8624

Keywords

  • Sustainable development
  • Company–NGO relationship
  • Corporate volunteering
  • Value creation

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Article
Publication date: 8 January 2021

Does CSR disclosure enhance corporate brand performance in emerging economy? Evidence from India

Soumya Sarkar, Manali Chatterjee and Titas Bhattacharjee

This study aims to delve into the influence of corporate social responsibility on the corporate brand performance of Indian business-to-business (B2B) companies.

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Abstract

Purpose

This study aims to delve into the influence of corporate social responsibility on the corporate brand performance of Indian business-to-business (B2B) companies.

Design/methodology/approach

The corporate social responsibility (CSR) practices have been measured through CSR disclosure index (CDI), generated by surveying annual reports/CSR reports/websites of 131 Indian B2B firms. The same was mapped to corporate brand performance of these firms, measured as customer-based corporate brand equity, which was measured through a questionnaire-survey of purchasing managers and users working in firms that are customers to the above-mentioned firms.

Findings

The result reveals the positive influence of CSR practices in shoring up corporate brand performance.

Research limitations/implications

CDI has been developed based on CSR reporting across the stakeholder groups. However, the impact has been mapped onto one stakeholder category, the customer. The sample period was only one year, and the data is cross-sectional. Future studies may investigate the long-term effect of CSR using longitudinal data on larger data sets.

Practical implications

This study will encourage Indian B2B firms to practice CSR not only for conforming to the regulatory requirements but also as a strategic tool in strengthening the competitive advantage.

Originality/value

It is the first study of its kind to evaluate the imprint of corporate social responsibility, measured based on CSR reporting by firms, on corporate brand performance. It looks into the return earned by firms from the resources invested in CSR activities.

Details

Journal of Indian Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/JIBR-06-2019-0201
ISSN: 1755-4195

Keywords

  • India
  • CSR disclosure
  • B2B firms
  • CBCBE
  • Mandatory CSR

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Article
Publication date: 21 January 2021

Nexus between risk disclosure and corporate reputation: a longitudinal approach

Nischay Arora, Ridhima Saggar and Balwinder Singh

The study aims to explore the unexplored domain by examining the impact of risk disclosure on corporate reputation in an emerging economy, like India, characterized by…

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Abstract

Purpose

The study aims to explore the unexplored domain by examining the impact of risk disclosure on corporate reputation in an emerging economy, like India, characterized by huge information asymmetry and uncertainty.

Design/methodology/approach

In total two measures of corporate reputation, i.e. market capitalization and excess of market value over book value have been deployed to measure reputation. Automated content analysis has been executed to measure the extent of total risk disclosure. The empirical analysis is premised on a sample of S&P BSE-100 index spanning over the period of ten years from 2009–2010 to 2018–2019; which eventually gets reduced to 58 nonfinancial firms. In order to unearth the risk–reputation relationship, a panel regression technique has been employed.

Findings

The main findings unmask that corporate risk disclosure has a positive bearing on corporate reputation. Substantiating legitimacy theory, its alternative measures like market capitalization and excess of market value over book value divulged to positively influence corporate reputation.

Research limitations/implications

The study has certain limitations: since there is no standard method of measuring reputation, the results may vary subject to the changes in proxies of corporate reputation. The study also analyzed S&P BSE 100 index in India, and future research needs to approach a larger sample and in other emerging economies to fill up enough empirical evidence in this domain.

Practical implications

The findings provide insight into the managers on making higher divulgence of material risk information for augmenting corporate reputation. In other words, it indirectly propels the firm to exhibit higher risk information for building reputational capital. From the investor's standpoint, they should admire such firms which dispel more risk information and should have positive outlook toward them, which in turn prompts them to disclose more risks.

Originality/value

This study is unique as it is the first longitudinal study examining the impact of risk disclosure on corporate reputation in Indian settings. It, thus, assists in furthering the risk disclosure literature where there is hardly any study that comprehensively looks into risk–reputation liaison among Indian nonfinancial companies.

Details

Journal of Strategy and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/JSMA-06-2020-0162
ISSN: 1755-425X

Keywords

  • Risk disclosure
  • Corporate reputation
  • Market capitalization
  • Legitimacy theory

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Article
Publication date: 11 January 2021

Responsible leadership and employees’ turnover intention. Explore the mediating roles of ethical climate and corporate image

Raheel Yasin

Employee turnover, building a positive corporate image and ethical lapses in the corporate world demand business leaders to perform their jobs with a higher sense of…

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Abstract

Purpose

Employee turnover, building a positive corporate image and ethical lapses in the corporate world demand business leaders to perform their jobs with a higher sense of responsibility. This study aims to investigate the mediating effect of ethical climate and corporate image by using the corporate social responsibility theory and social identity theory.

Design/methodology/approach

A sample of 280 employees from the banking sector of Pakistan was collected through a questionnaire-based survey by using the convenience sampling technique. The structural equation modeling technique using Smart partial least square was used to test the hypothesized model.

Findings

The findings of the study affirmed a significant positive correlation between responsible leadership and ethical climate and ethical climate is significantly positively correlated with corporate image. Meanwhile, the corporate image is negatively correlated with employees’ turnover intention. Results further corroborate ethical climate mediating effect between responsible leadership and corporate image and corporate image likewise mediates between ethical climate and employee turnover intention.

Research limitations/implications

This study enriches the present literature on the subject of responsible leadership, ethical climate, corporate image and turnover intention from the employee’s point of view. Elucidating from previous studies, most of the investigations about the corporate image was conducted from the customers’ perspective and there has been a scarcity of studies focusing on employees’ perspective.

Practical implications

This study guides a value proposition that is concerned with the turnover of employees for human resource professionals from the banking industry. It explores a new dimension of the debate on employee turnover intention.

Originality/value

This study marks the first step toward corporate image as an organizational behavior construct by demonstrating that corporate image impact turnover intention. This study tests a model that demonstrates the role of ethical climate and corporate image in the linkage between responsible leadership and employees’ turnover intention.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/JKM-07-2020-0583
ISSN: 1367-3270

Keywords

  • Corporate image
  • Ethical climate
  • Responsible leadership
  • Turnover intention

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Article
Publication date: 21 January 2021

The impact of corporate governance on the relationship between earnings management and CEO compensation

Oheneba Assenso-Okofo, Muhammad Jahangir Ali and Ahmed Kamran

The study examines whether corporate governance moderates the relationship between CEO compensation and earnings management.

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Abstract

Purpose

The study examines whether corporate governance moderates the relationship between CEO compensation and earnings management.

Design/methodology/approach

The study uses 1,800 firm-year observations from 2005 to 2010 and employ multiple regression analyses and other sensitivity tests.

Findings

The study finds a positive relationship between CEO compensation and earnings management. The study’s results also suggest that CEO bonus compensation increases in relation to earnings management and therefore the study infers that managers may become involved in earnings management to increase their compensation. However, the study finds that the relationship is moderated by a strong corporate governance system which reduces the impact of earnings management on CEO compensation.

Research limitations/implications

The study is conducted in a specific context, and therefore it may be subject to a set of limitations. The study emphasises exclusively on whether executives manage earnings to increase their compensation. The study does not consider the issue of several other and potentially contradictory motivations here.

Practical implications

The study’s findings highlight potential implications and offer useful propositions for stakeholders, particularly accounting and corporate governance regulators, to consider. The findings offer a basis for the accounting professions to further discuss and improve accounting standards to provide adequate regulations and monitoring to decrease managerial opportunistic behaviours in earnings manipulations. The findings also emphasise the need for appropriately designed CEO compensation packages in such a manner that improves the manager–shareholder alignment and reduces the information asymmetry problem. The results signify that corporate governance plays a vital role in mitigating the relationship between CEO compensation and earnings management.

Originality/value

This study adds to the existing literature by documenting empirical support on the link between earnings management and CEO compensation against a backdrop of high demand for strong corporate governance practices.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/JAAR-11-2019-0158
ISSN: 0967-5426

Keywords

  • CEO compensation
  • Earnings management
  • Corporate governance
  • Australia

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Article
Publication date: 26 January 2021

To be more philanthropic when joining the government-controlled business association? Evidence from Chinese private firms

Youliang Yan and Xixiong Xu

The purpose of this paper is to investigate whether and how affiliation with the government-controlled business association, namely, China Federation of Industry and…

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Abstract

Purpose

The purpose of this paper is to investigate whether and how affiliation with the government-controlled business association, namely, China Federation of Industry and Commerce (CFIC), affects corporate philanthropy in an emerging market.

Design/methodology/approach

Through an analysis of survey data gathered from Chinese private firms, this paper conducts multiple regressions to examine the impact of the CFIC membership on corporate philanthropy.

Findings

Empirical results show that the CFIC membership of private entrepreneurs is significantly positively associated with corporate philanthropy. Moreover, this study finds that the provincial marketization level and the firm Communist Party branch attenuate the positive association between CFIC membership and corporate philanthropy, indicating that the effect of CFIC on corporate philanthropy is more pronounced in regions with lower marketization level and firms without Communist Party branch. The findings are robust to various alternate measures of corporate philanthropy and remain valid after controlling for potential endogeneity.

Practical implications

Firms will be more active in corporate philanthropy to respond to the government’s governance appeal when they join the CFIC. This highlights the implications of political connections and in particular on the value of government-controlled business associations in the Chinese business world.

Originality/value

This study extends the literature on the determinants of corporate philanthropy and deepens the theoretical understanding of the governance role of business association with Chinese characteristics.

Details

Chinese Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/CMS-06-2020-0237
ISSN: 1750-614X

Keywords

  • Corporate philanthropy
  • Government-controlled business association
  • Marketization
  • Communist party branch
  • Chinese private firms

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