International Journal of Disclosure and Governance

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ERM and strategic planning: a change in paradigm
International Journal of Disclosure and Governance - Tập 15 - Trang 51-59 - 2018
Elizabeth M. Pierce, James Goldstein
In 2014, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) announced that they would embark on the revision of their Enterprise Risk Management—Integrated Framework (2004). After 2 years of deliberations and a 6-month evaluation period, COSO has finally released its Enterprise Risk Management: Integrating Strategy and Performance on September 6, 2017. One of the primary i...... hiện toàn bộ
Interactive financial reporting using XBRL: An overview of the global markets and Europe
International Journal of Disclosure and Governance - Tập 6 Số 3 - Trang 262-272 - 2009
Απόστολος Αποστόλου, Konstantinos A. Nanopoulos
‘A General Commentary on EU Corporate Governance Proposals': A response to Leblanc et al
International Journal of Disclosure and Governance - Tập 9 - Trang 364-365 - 2012
Yılmaz Argüden
Uncovering the sustainability reporting: bibliometric analysis and future research directions
International Journal of Disclosure and Governance - - Trang 1-23 - 2023
Pooja Mishra, Kishore Kumar
In the past two decades, corporate sustainability reporting has witnessed tremendous growth and garnered a lot of attention among scholars, and practitioners around the world. It is no longer a matter of choice for companies due to immense pressure from various stakeholders to adopt sustainability practices. This article aims to analyze key research themes in Sustainability Reporting and its discl...... hiện toàn bộ
Substantive or symbolic compliance with regulation, audit fees and audit quality
International Journal of Disclosure and Governance - - Trang 1-20 - 2023
Fakhroddin MohammadRezaei, Omid Faraji, Zabihollah Rezaee, Reza Gholami-Jamkarani, Mehdi Yari
We examine whether Audit Fee Regulation (AFR) enhances auditors’ bargaining power in setting audit fees, consequently leading to superior quality audit services using the Iranian audit environment. We posit two hypotheses of “symbolic” and “substance” compliance. We find that neither audit fees nor audit quality has increased in the post-AFR era, supporting the symbolic hypothesis. The results are...... hiện toàn bộ
Quản trị công ty và chất lượng thông tin công bố tự nguyện: Bằng chứng từ các công ty trung bình niêm yết Dịch bởi AI
International Journal of Disclosure and Governance - Tập 12 - Trang 144-166 - 2013
Giovanni Satta, Francesco Parola, Giorgia Profumo, Lara Penco
Trong bối cảnh kinh tế đầy biến động, các công ty phải cải thiện khả năng giao tiếp của mình nhằm đáp ứng các yêu cầu thông tin của thị trường vốn. Chủ đề về chất lượng giao tiếp trong các công ty vừa và nhỏ dường như chưa nhận được nhiều sự chú ý, mặc dù tầm quan trọng kinh tế của chúng đang gia tăng. Bài viết này, bằng cách áp dụng các kỹ thuật phân tích nội dung, đề cập đến bản chất của việc cô...... hiện toàn bộ
#quản trị công ty #thông tin công bố tự nguyện #chất lượng giao tiếp #sở hữu công ty #hội đồng quản trị #công ty vừa và nhỏ
Recent trends in corporate political disclosure for a sample of S&P 500 firms: a new and emerging corporate disclosure area
International Journal of Disclosure and Governance - Tập 15 - Trang 176-184 - 2018
D. G. DeBoskey, Yan Luo
Recently, corporate stakeholders and regulators, such as the United States Congress and the Parliament of the United Kingdom as well as professional organizations (e.g., the Chartered Financial Analyst Institute), have called for more transparent disclosure of political activities. In this general discussion article, we analyze the recent developments in a related emerging area of corporate non-fi...... hiện toàn bộ
Spilt milk: Parmalat and Sarbanes–Oxley internal controls reporting
International Journal of Disclosure and Governance - Tập 1 - Trang 215-225 - 2004
Richard Y Roberts, Richard P Swanson, Jill Dinneen
One of the more controversial provisions of Sarbanes–Oxley is Section 404 which requires management of a publicly held company, whether US or non-US, to attest to the quality of a corporations' ‘internal controls’ in its annual report filed with the SEC. The international aspect of Section 404 has been hotly contested by foreign issuers in cross-border relationships as being unnecessary for non-US...... hiện toàn bộ
The firm–investor level characteristics of institutional investor engagement in Brazil
International Journal of Disclosure and Governance - Tập 17 - Trang 267-281 - 2020
Flávia S. Maranho, Patrícia M. Bortolon, Ricardo P. C. Leal
The degree and form of engagement of a particular institutional investor, its potential alignment with management, and the stability and duration of its stock holdings vary with the investee company. This article scores each firm–investor stock holding pair considering various engagement characteristics simultaneously and investigates their impact on the corporate governance practices in a panel o...... hiện toàn bộ
The prudence of permitting investment in employer stock under defined contribution retirement plans
International Journal of Disclosure and Governance - Tập 4 - Trang 121-131 - 2007
Gita K Sharma
There has been a recent trend towards increased class action lawsuits against employers who sponsor retirement plans based on holdings of employer stock in such plans. This phenomenon, known as ‘stock drop’ litigation, gained considerable momentum after the collapse of the Enron Corporation. This paper provides a discussion of the types of private-sector retirement plans prevalent in the United St...... hiện toàn bộ
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