Search results for "Corporate governance"

Public Administration and the Study of Political Order: Towards a Framework for Analysis

2020

The contribution of this study is two-fold: First, it outlines a conceptual framework on political order; and secondly, it offers empirical illustrations on the case of Nordic cooperation. Taken together, the article makes a plea for public administration scholarship in the study of political order. Political order consists of a relatively stable arrangement of institutions that are fairly formalized and institutionalized. A common political order, moreover, entails that relevant institutions: (i) are fairly independent of pre-existing institutions; (ii) are relatively integrated and internally cohesive; and (iii) are reasonably able to influence governance processes within other institutio…

Implementation of IFRS in Japan: An Analysis of Voluntary Adoption by Listed Firms

2019

Since 2010 Japanese listed firms can voluntarily use international financial reporting standards for their consolidated financial statements. Using financial and non-financial data, we carry out a comprehensive research into the adopters’ determinants. We employ a multi-period logit model that considers every annual decision made along the period 2010-2019. We find that the having outside networks through subsidiaries and a strong internal corporate governance system are key factors. We also confirm a contagion effect. Finally, our results suggest that goodwill is also relevant, since only Japanese accounting standards require annual amortization.

A Framework for a Smart City Design : Digital Transformation in the Helsinki Smart City

2019

Recently, there has been substantial interest in the concept of a smart city, as it has been a viable solution to the dilemmas created by the urbanization of cities. Digital technologies—such as Internet-of-Things, artificial intelligence, big data, and geospatial technologies—are closely associated with the concept of a smart city. By means of modern digital technologies, cities aim to optimize their performance and services. Further, cities actively endorse modern digital technologies to foster digitalization and the emergence of data-based innovations and a knowledge economy. In this paper, a framework for a smart city design is presented. The framework considers a smart city from the pe…

Sentiment, Reason, and Law: Policing in the Republic of China on Taiwan by Jeffrey T. Martin. Police/Worlds: Studies in Security, Crime, and Governan…

2020

Religion and governance in microfinance institutions: evidence from the global microfinance industry

2014

Masteroppgave i økonomi og administrasjon – Universitetet i Agder 2014 This thesis sought to study the influence of religion on corporate governance in Microfinance Institutions. The study uses secondary data on a sample of rated Christian and secular MFIs compiled in rating reports by rating agencies to compare the governance differences and similarities between Christian and secular MFIs. The research uses the random effects General Least Squares and logistic regression models alongside other univariate statistical methods to test for the effect of religious affiliation on corporate governance. The overall findings indicate that Christian MFIs are significantly less-regulated by banking a…

The influence of board diversity on financial performance : an empirical study of Asia-Pacific companies

2014

Masteroppgave i økonomi og administrasjon – Universitetet i Agder 2014 This study investigates board diversity and its influence on financial performance. The main purpose of the study is to examine whether nationality and gender diversity influence financial performance as measured by Tobin’s Q. The study examines the biggest 50 Asia-Pacific companies according to Forbes Magazine. Data analysis is performed using Ordinary Least Square (OLS) and Two-Stage Least Square (2SLS) regressions analysis. The results show that gender diversity of board member has a positive influence on financial performance. However, nationality of board member contributes no significant influence on financial perf…

Blockchain Governance : A Dynamic View

2021

The governance of blockchain systems is unique due to its decentralized nature and automatically enforced rules and mechanisms. Moreover, blockchain governance is crucial in achieving success and sustainability. With this study, we aim to advance the theory of blockchain governance and support practitioners by defining blockchain governance from a holistic viewpoint and identifying its building blocks. As a result of a systematic literature review of 75 recent articles focusing on blockchain governance, we propose a dynamic model that deepens the researchers’ and practitioners’ understanding of blockchain governance. The conceptual model can serve as a reference framework and structured fou…

Determinants of Blockchain Technology Introduction in Organizations: an Empirical Study among Experienced Practitioners

2021

Abstract Blockchain is expected to enable new types of interorganizational relationships, new approaches to governance and new approaches to settlement and clearing processes. Neverthless, although the interest on blockchain is on the rise, there are not many blockchain implementations in organizations and there is limited empirical research investigating the reasons for this. This paper contributes to filling this gap by investigating the following research question: what are the impeding and motivating factors for organizational blockchain adoption? Data were collected through a survey based on pairwise comparisons of key factors identified in the literature. The data collected were analy…

Executive remuneration determinants: New evidence from meta-analysis

2019

This meta-analysis takes stock of 121 C.E.O. pay studies published between 1998 and 2018 with the objective of identifying the main drivers of C.E.O. pay from a global perspective and contributing to the agency vs managerial debate on this ground. The meta-results disclose a positive C.E.O. pay–performance correlation (the highest correlation coefficient corresponds to Earnings per share with a 34%) as the agency theory prescribes and the governance policies promote. However, firm size still predominates as the main driver of C.E.O. pay (correlation coefficient is around 44%) according to managerial premises. Moreover, our results reconcile both approaches because results of the meta-regres…

The effect of CEOs’ turnover on the CSP of French firms

2016

International audience