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a decision dynamics model of cost control and corporate governance

Abdullah, A. B. M.; Murad, Md. Wahid; Hasan, Md. Mahadi - In: Journal of Developing Areas 49 (2015) 2, pp. 397-405

cost control and corporate governance. The model discusses why it is important to uphold the shareholders' interests and …This study is an attempt to develop a conceptual decision dynamics model in order to analyze the relationship between … requires protecting the interests of all stakeholders, cost control by that organization should be well guided by the corporate …

Persistent link: https://www.econbiz.de/10011212970

Executive overconfidence and the slippery slope to financial misreporting

Schrand, Catherine M.; Zechman, Sarah L.C. - In: Journal of Accounting and Economics 53 (2012) 1, pp. 311-329

A detailed analysis of 49 firms subject to AAERs suggests that approximately one-quarter of the misstatements meet the legal standards of intent. In the remaining three quarters, the initial misstatement reflects an optimistic bias that is not necessarily intentional. Because of the bias,...

Persistent link: https://www.econbiz.de/10010572404

Veryfication of the disclosure lemma for Polish broker-dealer market

Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2012

The paper presents the approach for the verification of the lemma used for the model for reputation risk for … place . The entire population of the Polish broker-dealers market was investigated. Based on the accounting assessment of … the materiality, market value of the consolidated equity for listed groups and BASEL II disclosure a verification …

Persistent link: https://www.econbiz.de/10011260535

Financialisation of strategies, risk transfer, liquidity, property and control (In French)

AUVRAY, Tristan; Gabriel COLLETIS (coord.) -; LAVIGNE, … - Groupement de Recherches Économiques et Sociales (GRES) - 2007

industrial. The question of the link between property and control is dealt with in the third part of the text. It is explored in … the production of norms, to the question of the financialised firm’s model. …

Persistent link: https://www.econbiz.de/10005007493

INTERNAL AUDIT AND ITS ROLE IN IMPROVING CORPORATE GOVERNANCE SYSTEMS

Tabara, Neculai; Ungureanu, Mihaela - In: Annales Universitatis Apulensis Series Oeconomica 1 (2012) 14, pp. 12-12

The corporate governance implies a cycle that extends from the steering andmonitoring role of the board, to the administrative and operational executives and the role ofinternal and external auditors certification. These roles come from three different levels ofgovernance. Efficiency level can...

Persistent link: https://www.econbiz.de/10010838716

Contrôle et RSE aux frontières de l’entreprise : la gestion responsable de la relation fournisseurs dans les grands groupes industriels

Quairel, Françoise - Université Paris-Dauphine (Paris IX) - 2007

L’importance de l’externalisation et de la sous-traitance est croissante. Dans ce contexte, la chaine d’approvisionnement doit être intégrée au périmètre de responsabilité sociale de l’entreprise (RSE) et par conséquent dans le système de contrôle inter-organisationnel. Cet...

Persistent link: https://www.econbiz.de/10011074315

Contrôle et RSE aux frontières de l’entreprise : la gestion responsable de la relation fournisseurs dans les grands groupes industriels.

Quairel, Françoise - Université Paris-Dauphine

Persistent link: https://www.econbiz.de/10008532724

Reporting Corporate Social Responsibility: The Content Analysis Of Ceo Statements In Romanian Annual Reports

Lupu, Olesia; Cojocaru, Elena - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 2010SE (2010) july, pp. 199-207

on the global market by looking at the GRI initiative. Furthermore, within a small-scale qualitative study, four CEO …

Persistent link: https://www.econbiz.de/10008693663

Dynamiques des entreprises agroalimentaires (EAA) du Languedoc-Roussillon : évolutions 1998-2010

Domergue, M.; Couderc, J.P.; Rivière-Giordano, G.; … - Unité Mixte de Recherche Marchés, Organisations, … - 2012

Saint Charles International market. The destinations for export have also developed since we can see a large increase in …

Persistent link: https://www.econbiz.de/10010860088

A note on Corporate Governance in Public Sector Undertakings in India

Sinha, Pankaj; Singhal, Anushree - Volkswirtschaftliche Fakultät, … - 2012

This paper investigates the significance of corporate governance in the wake of recent developments in a global perspective. It also highlights the major corporate governance issues in public sector undertakings in India and their impact on accountability and performance compared to private...

Persistent link: https://www.econbiz.de/10011111735