The most popular theoretical framework, Agency Theory, is proving to be a straight jacket: useful in some contexts but quite limiting, particularly when the underlying assumptions do not hold. The Agency Theory led to the evolution of the anglo-saxon model of corporate governance that has become...
We lack an encompassing and unifying theory of corporate governance. The most popular theoretical framework, Agency Theory, is proving to be a straight jacket: useful in some contexts but quite limiting, particularly when the underlying assumptions do not hold. The Agency Theory led to the evolutio...
thesis contributes to the growing awareness that corporate governance is not a 'one size fits all' mechanism and offers an alternative multi-theoretical framework that might help resolve the mixed findings in governance and ownership ... S Sur - 《John Molson School of Business》 被引量: 5发表...
Chapter 5Theoretical Framework5.1 IntroductionIn social science research, theoretical frameworks are used to provide organisationalinsights, develop and improve knowledge and understanding, and provide a coherentand systematic frame of reference for analysis and evaluation (May, 2011). The theoreti-cal fram...
A Theoretical Framework for Examining the Corporate Adoption Decision Involving XBRL as a Continuous Disclosure Reporting Technology Abstract For some time regulators across the globe have been advocating a more modern financial reporting process that would provide additional information (i.e., mainly non...
A Theoretical Framework for the Mediation Analysis on the Relationship Between Corporate Social Responsibility and Financial Performance Esti Dwi Rinawiyanti(B) Study Program of Industrial Engineering, Faculty of Engineering, University of Surabaya, Surabaya, Indonesia estidwi@staff.ubaya.ac.id Abstract. ...
This study aims to assess theoretical framework based international literature and to evaluate what are the real chances for women in European companies vs. American companies vs. Asian companies to reach top executive positions. The study is based on different studies of the European Institute for ...
The study contributes to the literature by linking a performance management system, i.e. VBM, to the EG framework aiming to bridge the gap between management accounting, CG, and entrepreneurship disciplines. 展开 关键词: Value-based management Enterprise governance Corporate governance Corporate ...
The theory of principal-agent relationships as a core framework of information economics is generally considered the starting point for the discussion on Corporate Governance. It builds on the property rights theory, since it deals with the delegation of control rights from the principal to the agent...
The primary objective of this study is to test a theoretical framework relating four major corporate governance attributes with the extent of voluntary dis... Ho,Simon,S.,... - 《Journal of International Accounting Auditing & Taxation》 被引量: 10发表: 2001年 The Relationship Between Customer ...