Search results for "Governance"

Internationalization of firms: revitalizing the board of directors after a cross-border acquisition

2017

Purpose This paper aims to show the importance of introducing an integration manager (i.e. an executive position used to channel the acquiring firm’s course of action and strengthen the success of a post-acquisition integration process) within the acquiring firm’s board of directors. Design/methodology/approach This is a theoretical paper that introduces the integration manager within the board of privately held firms going internationally via acquisitions and serving as an “out-insider” director able to balance the conflicting demands of the previously separated entities during their integration process. The authors present an explanatory case study that empirically contributes to the boa…

Governance of Projects: Generating value by linking projects with their permanent organisation

2019

Abstract There exists little research into how value is effectively generated by temporary projects from the wider perspective of a permanent organisation. This paper investigates empirically how ‘Governance of Projects’ – the way in which a single, permanent organisation identifies, creates, and subsequently harvests value through multiple projects – occurs in four private-sector case companies. Data were collected from in-depth interviews with a wide range of employees and from internal operational documents. These data were codified and analysed as evidence of the types and intensity of links between organisational elements. The results illuminate the complex interplay of links that are …

Does it take two to tango? Factors related to the ease of societal uptake of scientific knowledge

2016

Science policy increasingly focuses on maximising societal benefits from science and technology investments, but often reduces those benefits to activities involving codifying and selling knowledge, thereby idealising best practice academic behaviours around entrepreneurial superstars. This paper argues that societal value depends on knowledge being used, making knowledge's eventual exploitation partly dependent upon on whether other users-societal or scientific-can use that knowledge (i.e. on how far new knowledge is cognate with users' existing knowledge). When scientists incorporate user knowledge into their research processes, what we call 'open research behaviours', their knowledge may…

2020

Abstract Principles and practices of open science at universities are evolving. Increasing use and application of digital technologies and platforms in research and innovation are pushing universities to take up and develop new visions and principles for how research and innovation are performed. These open science policies and practices (i.e. open data sharing, open access publishing, open repositories, open physical labs, participatory design, and transdisciplinary research platforms) are expanding the ethos of science and innovation at universities. These new principles and practices of open science at universities are also triggering novel open innovation practices by university researc…

Corporate social responsibility and managerial compensation: further evidence from spanish listed companies

2021

Ongoing regulatory efforts aim to link managerial compensation with a firm’s performance. However, little is known about whether and how Corporate Social Responsibility (CSR) goals are considered in the design of the managerial compensation scheme. This paper addresses this research question by analyzing a sample of Spanish listed firms for the period spanning 2013–2018. The outcomes of the regressions suggest that there is a positive relationship between CSR and the managerial compensation, but this relationship is significant only with lower levels of CSR. The study also reveals that CSR is positively associated with the proportion of equity-based compensation and, therefore, negatively a…

Heterogeneity in family firms: contextualising the adoption of family governance mechanisms

2020

PurposeThis research is aimed to better understand what characteristics of family firms create a context in which family governance systems are more frequently adopted.Design/methodology/approachWe analyse a sample of 490 Spanish family businesses using cluster analysis, and we identify four different types of family businesses whose characteristics are associated to the adoption of different family governance systems, i.e. family councils and family protocols. The comparison between clusters of the baseline parameters was performed using one-way analysis of variance (ANOVA) for parametric variables, the χ2 test for parametric variables and Kruskal-Wallis for nonparametric variables. By con…

VALUTAZIONE DELLE PERFORMANCE E ATTIVITÀ DI INDIRIZZO, MONITORAGGIO E CONTROLLO SULLA PROGRAMMAZIONE PUBBLICA REGIONALE DEI FONDI STRUTTURALI. APPROC…

2014

La programmazione pubblica regionale attraversa un momento di forte criticità interna legata al soggetto attuatore regionale, caratterizzata da una lentissima attuazione dei programmi operativi cofinanziati dalla Commissione Europea. In risposta alle emergenze economiche e sociali, l’amministrazione regionale necessita di strumenti in grado di comunicare efficacemente azioni e risultati che possono positivamente influenzare la vita sociale e civile della comunità regionale. In particolare, gli operatori economici e, in generale, tutti i portatori di interesse, basano i propri atteggiamenti e le proprie scelte sulle aspettative delle dinamiche attese nei settori economici e sociali in cui op…

Market Determinants of Voluntary Disclosure of Macroeconomic Effects on Corporate Performance

2012

The macroeconomic environment is an important determinant of firm performance. Nevertheless, many firms are simplistic in the approach they use to identify, analyze and create strategies for managing the vital relationship between intrinsic competitiveness and macroeconomic fluctuations. Few firms disclose this information to outside stakeholders, which means they are prevented from understanding the intrinsic performance. We analyze the effects of the implementation/development of IFRS/IAS 1 on voluntary macroeconomic information disclosure with a focus on information content and market determinants. We base our analysis on a sample of the 100 largest public European firms in the period 20…

Determinants of internet‐based corporate governance disclosure by Spanish listed companies

2008

PurposeThe purpose of this paper is to analyse the corporate governance information disclosed by Spanish listed companies on the internet, with the objective of assessing the extent and the influence of several corporate characteristics on the level of information voluntarily disclosed.Design/methodology/approachThe study took as its reference the existing literature on the examination of the quality of web sites and the importance of content as a key variable in determining web site quality. To quantify the corporate governance information disclosed by Spanish listed companies, three transparency indexes were designed. To contrast which variables determine the information provided online, …

The significance of soils and soil science towards realization of the United Nations Sustainable Development Goals

2016

Abstract. In this forum paper we discuss how soil scientists can help to reach the recently adopted UN Sustainable Development Goals (SDGs) in the most effective manner. Soil science, as a land-related discipline, has important links to several of the SDGs, which are demonstrated through the functions of soils and the ecosystem services that are linked to those functions (see graphical abstract in the Supplement). We explore and discuss how soil scientists can rise to the challenge both internally, in terms of our procedures and practices, and externally, in terms of our relations with colleague scientists in other disciplines, diverse groups of stakeholders and the policy arena. To meet th…