Search results for " directors"
showing 10 items of 38 documents
Corporate governance and performance: An analysis of Italian listed companies
2020
In recent years, both corporate governance and performance management have been subjected to considerable changes. In this dynamic context, it is interesting to study the evolution of the relationship between performance and governance. Does governance still affect performance? The purpose of this paper is to verify the presence and intensity (extent) of the relationship between corporate governance and performance in Italian listed companies by using both accounting and non-accounting performance measures. The purpose of this paper is to investigate the effects of prior firm performance on board composition and governance structure of some companies listed on the Italian stock exchange, an…
Les effets des liens personnels interconseils sur la performance de l'entreprise : une analyse comparée entre France et Allemagne
2010
Obgleich das Thema „personelle Unternehmensverflechtungen über den Aufsichtsrat“ re-gelmäßig im Fokus öffentlicher Diskussionen steht – wobei in der Regel eine negative Wirkung der Mandatekumulation auf die Kontrolleffizienz des Überwachungsgremiums und damit letztlich auf die Unternehmensperformance unterstellt wird –, zeigt eine Analyse der empirischen Litera-tur, dass insbesondere in Kontinentaleuropa eine klare Schlussfolgerung hinsichtlich der Wirkung von Mehrfachmandaten auf die Wertschöpfung für die Aktionäre nicht möglich ist. Ursache für die starke Divergenz der Ergebnisse scheint sowohl die Verwendung verschiedener theoretischer Erklärungsmodelle als auch die Mobilisierung untersc…
Mens sana in corpore exhausto. Emociones y gestión de sí en escuelas secundarias del sur global
2020
In recent years, emotional education has become a central element in a series of guidelines on a global scale that have been translated into various state initiatives aimed at education. Thus, Mens sana in corpore exhausto proposes to demonstrate the tension that is expressed between the growing series of discourses on emotional education and the school climate and the exhaustive bodies of teachers and directors of public secondary schools in the Metropolitan Region of Buenos Aires (RMBA). By way of hypothesis, these policies are considered to work on the bodies of teachers and directors, encouraging them to continue and not stop under the logic of management and self-management that throw …
Impacto de la Ley de la Dependencia en los Servicios Sociales Generales
2011
Todas las personas en situación de dependencia son usuarias de los servicios sociales, pero no todos los usuarios/as de los servicios sociales son personas en situación de dependencia. Para avanzar en la consolidación del cuarto Pilar del Estado de Bienestar Social es preciso la aplicación de la Ley de promoción de la autonomía personal y atención a las personas en situación de dependencia a la vez de elaborar nuevas Leyes de servicios sociales que formulen nuevos derechos subjetivos 'que puedan ser reclamados administrativa y jurídicamente' y ordenen racionalmente el sector, definiendo un sistema integrado. Detrás de todas las cifras hay PERSONAS con derecho a una mayor autonomía y atenció…
Views from the Inside: Roles of Deputy Directors in Early Childhood Education in Finland
2021
This study explored the perceptions of deputy directors about their leadership in Early Childhood Education (ECE) centres in Finland. Our aim was to look beyond task distribution and understand how deputy directors enacted leadership with their colleagues. Six deputy directors employed in one municipality in Finland participated in this study. Interviewed individually, the participants discussed how they themselves perceived being in a leadership position and what their leadership looked like in practice. The emphasis they placed on the various relationships highlight the importance of paying attention to the relational dynamics amongst staff within a centre, taking into account both formal…
ICT-driven disruptive innovation nurtures un-captured GDP : Harnessing women's potential as untapped resources
2017
The harnessing of untapped resources has become essential for inclusive growth in digital economies particularly as developed economies continue to age demographically. The harnessing of women's potential is an urgent subject in this context, and successive initiatives have been flourishing in many countries. However, given the institutional complexity of the issue, as well as considerable variety across nations, uniformed non-systematic approaches are hardly satisfactory in achieving a timely solution. Against this back drop, this paper analyzed a new information communication technology (ICT)-driven disruptive innovation that may nurture un-captured GDP by harnessing untapped resources su…
Boards of directors: composition and effects on the performance of the firm
2018
This paper analyses the structure of boards of directors and its impact on business performance, which is approximated by economic profitability and the Tobin’s Q ratio. We focus on three basic aspects of boards that have been reviewed in the recent reform of the Good Governance Code: the size of boards, their independence and their diversity. For the study of diversity, we use an index that integrates not only the gender of board members, but also their age and nationality, since these are factors that can influence the knowledge, experience and skills of the directors. The results confirm a high degree of compliance with the recommendations of the Good Governance Code, and suggest that th…
Ownership, Board Compensation and Company Performance in Sub-Saharan African Countries
2013
In countries with weak institutions, board governance becomes more important. This study uses a unique dataset from listed sub-Saharan African companies to examine the relationship between ownership composition and board compensation. It further analyses the association between board compensation and company performance. The findings indicate that board ownership and chief executive officer ownership are positively associated, whereas state ownership and concentrated ownership are negatively associated with board compensation. There is no evidence of a significant association between chairperson ownership or foreign ownership and board compensation. Finally, there is a negative but not sig…
Commitment of independent and institutional women directors to corporate social responsibility reporting
2018
This paper examines how independent and institutional women directors on boards affect corporate social responsibility (hereafter CSR) reporting. Most of the previous empirical evidence has shown a linear association between female directors and CSR disclosure, but to the best of our knowledge, no research has investigated the individual effect of independent and institutional female directors on CSR reporting. Therefore, the analysis of how the disclosure of CSR information is affected by independent and institutional women directors in a separate way merits our attention. Thus, we posit that there is a nonlinear association, concretely quadratic, between independent and institutional fema…
The monitoring role of female directors over accounting quality
2017
Recent research in accounting suggests female directors exert more stringent monitoring over the financial reporting process than their male counterparts. However, an emerging literature in finance and economics provides mixed findings and questions whether females in leadership roles significantly differ from their male counterparts. Building on this literature, we re-examine the link between the presence of female directors, gender biases, and financial statements quality. Using a large sample of UK firms we find that a larger percentage of women among independent directors is significantly associated with lower earnings management practices. However, we show that this relation disappears…