بایگانی برچسب برای: governance

Public Value Governance Moving beyond Traditional Public[taliem.ir]

Public Value Governance: Moving beyond Traditional Public Administration and the New Public Management

A new public administration movement is emerging to move beyond traditional public administration and New Public Management .Te new movement is a response to the challenges of a networked, multi-sector, no-one-wholly-in-charge world and to the shortcomings of previous public administration approaches. In the new approach values beyond efficiency and effectiveness—and especially democratic values—are prominent . Government has a special role to play as a guarantor of public values, but citizens as well as businesses and nonprofit organizations also are important as active public problem solvers. Te article highlights value-related issues in the new approach and presents an agenda for research and action to be pursued if the new approach is to fulfill its promise.
Harnessing Financial Information in Investors Decissions Accrual[taliem.ir]

Auditor industry specialization, board governance, and earnings management

Purpose – The purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board independence is more or less effective in constraining earnings management for firms audited by industry specialists than for firms audited by non-specialists. Design/methodology/approach – The US data were collected from the RiskMetrics Directors database and the Compustat database. Regression analysis was used to test the research proposition. Findings – It was found that earnings management is more negatively associated with board independence for firms audited by industry specialists than for firms audited by non-specialists, consistent with the notion that there is a complementary relationship between auditor industry specialization and board governance. The findings suggest a positive interaction effect of auditor industry specialization and board governance on accounting quality .Originality/value – This study contributes to the literature by documenting explicit evidence that high quality boards can be more effective through hiring industry specialist auditors. This study also suggests that it may be worth investigating the interaction effect among different corporate governance mechanisms on accounting quality
Reinvestigating the relationship between ownership structure and inventory[taliem.ir]

Reinvestigating the relationship between ownership structure and inventory management: A corporate governance perspective

It is hypothesized in this study that the relationship between institutional ownership and inventory anagement is more likely to be moderated by other internal corporate governance mechanisms (i.e., managerial ownership, board leadership structure and board size). This is more likely to happen as one weak governance mechanism in one area will be offset by a strong one in another area. Furthermore, the effectiveness of one corporate governance mechanism (i.e., institutional ownership) is more likely to be contingent on some contextual variables. Econometric analysis, using a sample of Egyptian listed firms, provides strong evidence for the applicability of this theme and demonstrates that institutional ownership affects inventory management positively (negatively) when managerial ownership is high (low), CEO duality (non-duality) is in place, or board size is large (small). This conclusion is robust to the use of different control variables and econometric models
Total quality management, corporate social responsibility[taliem.ir]

Reinvestigating the relationship between ownership structure and inventory management: A corporate governance perspective

It is hypothesized in this study that the relationship between institutional ownership and inventory management is more likely to be moderated by other internal corporate governance mechanisms (i.e., managerial ownership, board leadership structure and board size). This is more likely to happen as one weak governance mechanism in one area will be offset by a strong one in another area. Furthermore, the effectiveness of one corporate governance mechanism (i.e., institutional ownership) is more likely to be contingent on some contextual variables. Econometric analysis, using a sample of Egyptian listed firms, provides strong evidence for the applicability of this theme and demonstrates that institutional ownership affects inventory management positively (negatively) when managerial ownership is high (low), CEO duality (non-duality) is in place, or board size is large (small). This conclusion is robust to the use of different control variables and econometric models