Search results for "Governance"

Improving the Quality of the Comply or Explain Approach and Introducing Self-Monitoring Through Online Feedbacks

2017

Codes of corporate governance and comply or explain approach are always at the core of the European Union agenda. This paper will deal both with the evolution of codes of corporate governance across Europe, and with the 2014 Recommendation. The idea put forwards is that regulators, at both EU and national level, should mainly improve the environment where the comply or explain approach is applied and introduce a system of self-monitoring through online feedbacks only. Arguably, this proposal might offer Member States a light-touch way to comply with Art. 11 of the 2014 Recommendation laying down that “[i]n order to motivate companies to comply with the relevant corporate governance code or …

Governare il cambiamento. Teoria e tecniche di governance e sviluppo di comunità

2008

Sistema dualistico

2015

Il sistema dualistico, introdotto in Italia dal d.lgs. 17.1.2003, n. 6, rappresenta un modello di amministrazione e controllo della s.p.a. articolato su due organi: il consiglio di gestione ed il consiglio di sorveglianza. Il primo ha sostanzialmente le caratteristiche dell’organo amministrativo tradizionale. Il secondo è invece intestatario di competenze eterogenee – nella nostra tradizione giuridica ascrivibili alternativamente all’assemblea, all’organo gestorio ed a quello di vigilanza – tali da investirlo di un’innovativa e poliedrica funzione di controllo/indirizzo, densa di potenzialità applicative. Tuttavia, l’incertezza ancor oggi legata all’interpretazione della disciplina dedicata…

Szkoła otwarta jako inspirator i koordynator działań dydaktyczno - wychowawczych

2014

I Servizi di Revisione Contabile in US e EU. Convergenza delle regole e asimmetria di impatto

2005

Corporate governance mechanisms and performance in the Islamic banking industry

2018

El objetivo de este proyecto de investigación es arrojar luz sobre las relaciones entre algunas características del Gobierno Corporativo (GC) en la banca Islámica y su desempeño. En primer lugar, las instituciones financieras Islámicas han experimentado una alta tasa de crecimiento durante las últimas décadas. En segundo lugar, en las últimas décadas se ha producido un giro de intereses puramente financieros hacia intereses más inclusivos que comprendan valores relativos a la diversidad, a la sostenibilidad y a la responsabilidad social. En tercer lugar, hay necesidad de explorar las causas de la reciente crisis financiera global, que en muchos países alcanzó proporciones sistémicas. En cua…

Micro Theories of Corporate Governance

2008

Macro Theories of Corporate Governance

2008

LE JUGEMENT PROFESSIONNEL EN AUDIT : ENQUETE AUPRES DES ASSOCIES SIGNATAIRES

2013

The audit process is dependant on facts and concepts but it is also contingent on specific situations. Contingency is not only material, it is also ontological. We suggest that audit process is questionable only since its process is neither perfectly knowledgeable nor deterministic. Audit process is strongly dependant on the judgment faculty, i.e. the capacity to relate facts, norms, concepts and human moral values. Through 22 interviews with associate auditors, we present a complex picture of the professional judgment and the factors that affect or shape its exercise. In order to enhance the audit judgment, we suggest to reinforce the information and the communication of the elements relat…

Innovations in Corporate Governance and Performance Management

2018

In recent years, both corporate governance and performance management have been subject to significant forces for change: externally (as a reaction to changing regulatory requirements around the world) and internally (new managerial practices and initiatives inside enterprises). These emerging trends affect all enterprises from all sectors whether they are historically subject to formal external and government regulation (such as the financial services sector or healthcare), listing requirements (public companies and multinational companies) or informally structured family businesses and SMEs where wider groups of stakeholders are beginning to become active. For all enterprises changes in t…