Journal of Management and Governance
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Correction to: Digitalisation and accounting language games in organisational contexts
Journal of Management and Governance - Tập 27 - Trang 839-839 - 2022
On Markets in Knowledge
Journal of Management and Governance - - 1997
Two conditions must be met in order for specialised markets in knowledge to emerge: (i) The alienation of knowledge from its context which allows knowledge to become a commoditisable product that can be bought and sold and transferred thereafter to different uses. Property rights are sufficient to such alienation and commoditisation. (ii) The establishment of a reasonable volume of exchange transa...... hiện toàn bộ
On the feasibility of integrated reporting in healthcare: a context analysis starting from a management commentary
Journal of Management and Governance - Tập 23 - Trang 345-371 - 2019
The paper aims at investigating mechanisms that affect the possible development of integrated reporting (IR) practices in the healthcare sector. Through a performative case study in a university hospital, this paper discusses the process of production, construction, and consumption of a management commentary, which is a report combining financial and non-financial information about organizational ...... hiện toàn bộ
The effect of outside directors’ and auditors’ incentives on managers’ ability to manage cash bonuses
Journal of Management and Governance - Tập 18 - Trang 505-540 - 2012
This paper investigates the impact of outside directors’ and auditors’ monetary incentives on the association between discretionary accounting and managers’ cash bonuses in a two-tier system. For a sample of German stock corporations from 2005 to 2007 we expect and find that outside directors who receive compensation based on accounting income and auditors who receive high non-audit fees have the ...... hiện toàn bộ
Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.
Journal of Management and Governance - Tập 22 - Trang 501-534 - 2018
We investigate the reasons why “adoption” of one set of globally accepted accounting standards is presently unachievable. By “adoption” we mean that a jurisdiction incorporates IFRS instantly as its national accounting as issued by the IASB. We state that the IASB has used a Legitimacy Theory strategy to gain acceptance of its standards by more than 120 countries across the globe but it has only g...... hiện toàn bộ
José Luis Alvarez, Silviya Svejenova, Sharing Executive Power: Roles and Relationships at the Top
Journal of Management and Governance - - 2007
Intellectual capital, innovation and the bushy form of knowledge capitalisation
Journal of Management and Governance - - Trang 1-28 - 2023
This paper analyses the relations between intellectual capital (IC) and innovation. It links interest in the macro-effects of intellectual capital, typically found in cross-sectional studies on the effects of intellectual capital, to micro-studies of the performativity of intellectual capital. The former literature suffers from a lack of attention to the mechanisms that produce innovation, and the...... hiện toàn bộ
On the foundation and early development of domestic and international new ventures
Journal of Management and Governance - Tập 16 - Trang 543-556 - 2010
The founding and early development of Domestic New Ventures and International New Ventures is examined based upon a large scale survey of Danish manufacturing firms. The firms are classified into five different categories and compared with regard to their foundation and development within the first 3 years. The article contributes with a demonstration of differences between these categories of fir...... hiện toàn bộ
A Valuation Based Analysis of the Spanish Accounting Reforms
Journal of Management and Governance - Tập 3 - Trang 31-48 - 1999
This paper contrasts the association between security prices and accounting information before and after the Spanish accounting reforms. Spanish regulations were changed during 1989 and 1990 so as to conform with EU requirements, bringing them broadly into line with international standards, although the new system still focuses on compliance with rules rather than reflecting the substance of econo...... hiện toàn bộ
Tính thanh khoản thị trường trong ngày, quản trị công ty và cấu trúc sở hữu tại các thị trường có bảo vệ cổ đông yếu: bằng chứng từ Brazil và Chile Dịch bởi AI
Journal of Management and Governance - Tập 19 - Trang 395-419 - 2013
Bài báo này nghiên cứu ảnh hưởng của các cấu trúc sở hữu rất tập trung đến tính thanh khoản của thị trường chứng khoán trong bối cảnh bảo vệ cổ đông thiểu số yếu. Những cấu trúc này phổ biến tại một số thị trường châu Âu cũng như ở nhiều thị trường đang phát triển, trái ngược với các thị trường Mỹ. Hai giả thuyết thay thế được kiểm tra. Giả thuyết chiếm đoạt cổ đông dự đoán mối quan hệ thuận nghịc...... hiện toàn bộ
#cấu trúc sở hữu #thanh khoản thị trường #quản trị công ty #bảo vệ cổ đông #Brazil #Chile
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