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The Institute is an international non-profit association, in accordance with the Belgian Law of 27 June 1921, granting legal personality to non-profit associations and establishments of public utility...
The Effect of 2011 Revised Code of Corporate Governance on Pricing Behaviour of Nigerian Auditors
Audit fees Corporate governance committee Risk management committee
2016/1/27
The paper examines the extent which risk management committee and corporate governance committee predict audit fees in Nigeria. We employed random panel data (unbalance) regression analysis to establi...
Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)
Budgeting Corporate Governance Management Tools
2016/1/26
The differing opinions of both experts and managers on the application of budgets in the dynamic changing business environment were inspiration for the empirical study that is oriented on the importan...
Corporate Governance When Founders Are Directors
Founder CEO compensation CEO turnover family firms corporate governance board of directors
2015/5/14
We examine CEO compensation, CEO retention policies, and M&A decisions in firms where founders serve as a director with a non-founder CEO (founder-director firms). We find that founder-director firms ...
Which Does More to Determine the Quality of Corporate Governance in Emerging Economies,Firms or Countries?
Quality Corporate Governance Developing Countries and Economies
2015/4/27
Scholars of corporate governance have debated the relative importance of country and firm characteristics in understanding corporate governance variation across emerging economies. Using panel data an...
Corporate Governance and Internal Capital Markets
Cost vs Benefits Capital Markets Corporate Governance Taxation Ownership
2015/4/23
We exploit an exogenous shock to corporate ownership structures created by a recent tax reform in Germany to explore the link between corporate governance and internal capital markets. We find that fi...
Corporate Governance When Founders Are Directors
Business Startups Governing and Advisory Boards Executive Compensation Retention Managerial Roles United States
2015/4/23
We examine CEO compensation, CEO retention policies, and M&A decisions in firms where founders serve as a director with a non-founder CEO (founder-director firms). We find that founder-director firms ...
Game Analysis of Institutional Investors Participating in Corporate Governance
Institutional Investor Game Tunneling Effect
2013/2/19
By building a game model between the institutional investors and the management, an analysis has been conducted to uncover the influential factors that are crucial to the role switching of institution...
THE CORPORATE GOVERNANCE ROLE OF THE MEDIA: EVIDENCE FROM RUSSIA
THE CORPORATE GOVERNANCE ROLE THE MEDIA RUSSIA
2010/11/5
We study the effect of media coverage on corporate governance by focusing on Russia in the period 1999-2002. This setting offers us three ideal conditions for such a study: plenty of corporate governa...
A FRAMEWORK FOR ASSESSING CORPORATE GOVERNANCE REFORM
A FRAMEWORK CORPORATE GOVERNANCE REFORM
2010/11/5
In light of recent corporate scandals, numerous proposals have been introduced for reforming
corporate governance. This paper provides a theoretical framework through which to evaluate these reforms....
Changing Employment Practices,Corporate Governance,and the Role of Labor Law in Japan
Employment Practices Corporate Governance Role of Labor Law
2009/11/6
Deregulation, decentralization, and flexibilization are common
phenomena found in labor law systems in almost all nations across the
globe.1 The experience of the fundamental reforms of the Australi...
The Embedded Corporation:Corporate Governance and Employment Relations in Japan and the United States
Embedded Corporation Corporate Governance Employment Relations
2009/11/6
The Embedded Corporation examines changing patterns of
corporate governance and human resource management in Japan and
the United States. It is based on original case studies of twelve large
firms ...
Variety and Change in the Role of Employees in Corporate Governance
Variety and Change Role of Employees Corporate Governance
2009/11/4
It took me a long time to even begin this short note. The
subject—the role of employees in corporate governance—raises such
a myriad of issues that I found it difficult to settle on the organizing
...
It is interesting to compare the different stances of the three
papers: Sadowski, Junkes and Lindenthal address the question of
whether Germany’s co-determination system is Pareto-efficient (and
th...