Journal of Management and Governance

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Whistle-blowing regulation in different corporate governance systems: an analysis of the regulation approaches from the view of path dependence theory
Journal of Management and Governance - Tập 20 - Trang 703-727 - 2015
Esther Pittroff
The research question of this paper is, if and why countries need different legal approaches to whistle-blowing regulation. The paper specifically explores whether regulation approaches from other countries are suitable to regulate whistle-blowing in the German corporate governance system. First, it is clarified which factors influence the choice of the desired action—that is, “internal whistle-bl... hiện toàn bộ
An Examination of Socially Responsible Firms' Board Structure
Journal of Management and Governance - Tập 8 - Trang 255-277 - 2004
ELIZABETH Webb
This study investigates the structure of the board of directors at socially responsible (SR) firms. Using a sample of 394 SR firms and comparing these to a matched sample of firms, I find that SR firms have characteristics associated with effective board structures. For instance, SR firms have more outsiders and women directors, and less instance of CEO/Chairman duality than non-SR firms. Results ... hiện toàn bộ
The Endogenous Construction of Accounting Discourses in a Trade Union
Journal of Management and Governance - Tập 3 - Trang 49-79 - 1999
Fabrizio Panozzo, Luca Zan
The exploration of accounting practices reported in this paper illustrates how perceptions of financial problems and notions of economic accountability develop within cultural and institutional environments that substantially differ from those of the business firm. The paper seeks to oppose a notion of economic determinism which, explicitly or implicitly, promotes the “ideal” identity between mark... hiện toàn bộ
The management of participatory cultural initiatives: learning from the discourse on intellectual capital
Journal of Management and Governance - Tập 23 - Trang 435-458 - 2018
Martin Piber, Paola Demartini, Lucia Biondi
Based on previous research that highlights some gaps in the study of the new phenomena of Participatory Cultural Initiatives (PCIs), this paper addresses the need to understand how the relevance of those initiatives is perceived, tentatively measured and communicated to strategic stakeholders. With this, we want to investigate a possible contribution of the discourse on Intellectual Capital (IC) a... hiện toàn bộ
The influence of board members with foreign experience on the timely delivery of financial reports
Journal of Management and Governance - Tập 26 - Trang 287-313 - 2021
Dorota Dobija, Karolina Puławska
This study examines the effect of the presence of foreign experts on a company’s board on the important characteristic of high-quality financial reporting: timeliness. We focus on experts with foreign experience (EFEs) who are board members, in the context of a dual board model. The sample is drawn from the population of Polish nonfinancial firms listed on the Warsaw Stock Exchange during 2010–201... hiện toàn bộ
Audit quality and earnings management in less developed economies: the case of Saudi Arabia
Journal of Management and Governance - - 2017
Murya Habbash, Salim Alghamdi
Governance of open source software: state of the art
Journal of Management and Governance - Tập 11 - Trang 165-177 - 2007
Paul B. de Laat
In this overview of governance mechanisms developed within open source software (OSS) circles, three types of governance are studied: ‘spontaneous’ governance, internal governance, and governance towards outside parties. Moreover, two main ways in which lessons from OSS can be applied elsewhere are explored: peer production of products other than software, and embedding ‘peer-produced’ products an... hiện toàn bộ
Division of Labour and the Locus of Inventive Activity
Journal of Management and Governance - Tập 1 - Trang 123-140 - 1997
Ashish Arora, Alfonso Gambardella, Enzo Rullani
This paper argues that modularity of knowledge andtechnologies has important implications for the locusof inventive activities. This is because modularityallows for a separation of the innovation process intwo main activities: The production of basic(standardised) modules, and their combination toproduce variants of technologies or product designsthat are better suited to the special needs ofindiv... hiện toàn bộ
CEO selection in intergovernmental organizations: the clash between control and efficiency in governance
Journal of Management and Governance - Tập 27 Số 1 - Trang 155-180 - 2023
Ryan Federo, Àngel Saz-Carranza, Xavier Fernández‐i‐Marín, Carlos Losada
AbstractCEO selection is a crucial governance function influencing and driving the strategic direction of organizations. Extant research has largely assumed that boards are an efficient mechanism vested with the CEO selection function. However, boards are not always delegated with this function. In some organizations, the principals directly select the CEOs to keep effective control over the organ... hiện toàn bộ
Does the board of directors affect cash holdings? A study of French listed firms
Journal of Management and Governance - Tập 19 - Trang 341-370 - 2013
Sabri Boubaker, Imen Derouiche, Duc Khuong Nguyen
Prior studies show that agency conflicts are important in explaining corporate financial policies and that the board of directors is central to corporate governance. In this study, we examine the role of this governing body in the accumulation of cash reserves. Using a sample of 597 French listed firms during 2001–2007, we find that firms with boards deemed to be effective in mitigating agency pro... hiện toàn bộ
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