Search results for "porat"
showing 10 items of 1595 documents
Corporate Venture Capital follow-on investments: the role of co-investors
2018
CVC investments allow corporates the option to internalize startups’ knowledge and technologies through follow-on investments. Since acquiring a backed startup is not always a guarantee of success, corporates should consider which are the most appropriate conditions under which it is beneficial to acquire the startup. Under the theoretical lens of Real Option theory, we examine the conditions under which a CVC investment may evolve into different kind of CVC follow-on investments. We suggest that the CVC characteristics that mitigate both endogenous and exogenous uncertainties positively affect the corporate’s decision to acquire a backed startup. In addition, we argue that the presence of …
Addressing sustainable food management in hotels: proposing a framework and examining hotel groups
2021
Purpose Sustainable food practices have been recognised as a key issue in efforts to improve and report sustainable tourism practices, given the importance of the social, environmental and economic impacts of the food industry throughout its entire chain of production – from farm to fork. From this standpoint, the aim of the present paper is to propose a comprehensive framework for reporting or making decisions concerning sustainable food management in hotels, taking into account the various facets of the food supply chain.Design/methodology/approach Several dimensions are proposed for dealing with sustainable food management, involving all aspects of food supply chains that may be relevant…
The Metamorphosis of Football Clubs
2015
In recent decades, Spanish football clubs have experienced an extraordinary transformation process that has decisively influenced their organizational structure. This chapter uses a sociological approach to study Spanish football clubs’ origin and evolution throughout the 20th century and until the present day. It includes an analysis of their recent processes of structural differentiation and their progressive transformation into transnational corporations, as well as an examination of the fans’ perspective on these transformations.
Audit Quality and Corporate Governance: Evidence from the Microfinance Industry
2012
This study uses a unique, hand-collected sample of microfinance institutions from 73 countries that typically are not investigated in accounting research to analyze the relationships between audit quality and governance mechanisms. We examine two measures of audit quality, namely, the use of Big Four auditors and the presence of internal auditors who report to the boards of these institutions. The empirical analysis of this study reveals that these two quality metrics are highly related, although we also demonstrate that these metrics capture distinctive aspects of audit quality. In particular, the presence of internal auditors is related to other indicators of stricter governance, whereas …
Corporate governance and its implications for sustainability reporting quality in Latin American business groups
2020
Abstract This paper aims to study the factors determining the quality of sustainability reporting in Latin American business groups. Applying a logistic regression model, this study is pioneer in establishing how some distinct corporate variables of business groups influence disclosure quality of Corporate Social Responsibility practices in these groups in emerging economies. The results show that control concentration in the groups negatively affects the quality of sustainability reporting. Variables such as foreign ownership, the age of the business group and board size help business groups to improve the quality of their sustainability and voluntary disclosure practices. These results fo…
On the Internationalization of Corporate Boards
2013
Despite the global reach of their commercial activities, many multinational firms have proved slow in internationalizing their boards of directors. Based on a panel study of the internationalization of the boards of 347 non-financial firms from the Nordic countries, we find a higher fraction of international board membership in firms with more foreign sales, in firms with more foreign ownership and in firms whose shares are traded on foreign (mostly European) stock exchanges. Moreover, we find international directors and national directors with international experience complementary. The first-mentioned group is found to serve a monitoring role, related to financial internationalization of …
Governance and Adaptation to Innovative Modes of Higher Education Provision
2014
At a time when more students than ever are attending higher education, its provision is becoming more fluid, global and competitive. For example, developments in new technologies mean that higher education institutions (HEIs) can make their courses available all over the world. These developments bring into question the traditional delivery model of higher education institutions, which tends to be confined to physical — and hence geographically defined — course offerings. This report examines innovative modes of higher education provision, as well as ways in which the management and governance of higher education are changing in support of innovations in higher education provision. As such,…
Concept and design developments in school improvement research: general discussion and outlook for further research
2021
AbstractThis book aimed to present innovative designs, measurement instruments, and analysis methods by way of illustrative studies. Through these methodology and design developments, the complexity of school improvement in the context of new governance and accountability measures can be better depicted in future research projects. In this concluding chapter, we discuss what strengths the presented methodologies and designs have and to what extent they do better justice to the multilevel, complex, and dynamic nature of school improvement than previous approaches. In addition, we outline some needs for future research in order to gain new perspectives for future studies.
Agents of change: Women in top management and corporate environmental performance
2020
International audience; We analyze the influence of gender diversity in top management on the environmental performance of French firms. Consistent with gender socialization theory, which posits that women are raised from childhood to be more nurturing and compassionate for others, we find that firms with more women in top management exhibit higher environmental performance. This result extends those already reported in the literature regarding the effect of gender diversity at board level. We also show that women in top management are associated with several key indicators such as development of eco‐friendly products and commitment to resource reduction. Furthermore, we find that the influ…
Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management?
2021
Abstract This study contributes to the current climate debate by shedding some light on the driving forces of the disclosure and management of carbon emissions in the context of developed and developing economies. Our findings show that the probability of not reporting total carbon emissions is significantly higher in companies located in a developing than in a developed economy. In addition, the company's sustainability profile (the sustainability report, its assurance and the existence of a Corporate Social Responsibility (CSR) committee), gender diversity policies and other corporate variables (especially size), significantly increase the probability of disclosing total carbon emissions,…