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The Limits of Corporate Governance
In: Seattle University Law Review, Band 47, Heft 2
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An Examination Of The State Of Corporate Governance In Uganda
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Corporate Governance and Hedge Fund Activism
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Decoding tax management: The role of corporate governance mechanisms
In: Corporate governance and organizational behavior review, Band 8, Heft 1, S. 83-93
ISSN: 2521-1889
While tax pressure remains a major concern in corporate management, it is legitimate to ask whether tax has always been among the core factors of corporate governance (Chytis et al., 2020). This study aims to examine the influence of corporate governance on tax management practices within Moroccan firms listed on the Casablanca Stock Exchange (CSE). Focusing on three dimensions of corporate governance — board composition, audit committee structure, and external audit quality — we employed multiple regression analysis on data spanning 2014–2019 from a sample of 48 listed firms, totaling 288 firm observations. Significantly, board size, chief executive officer (CEO) duality, and external audit quality are found to be pivotal factors shaping tax management practices. Other corporate governance variables, notably the independence of the board of directors and the structure of the audit committee, do not appear to exert a significant influence on the tax management of listed Moroccan companies. Our study is one of the few to have addressed the issue of tax management in the Moroccan context. Moreover, it may also serve as a fundamental resource for researchers exploring the complex dynamics of tax practices in the organizational context.
External Financing, Corporate Governance and the Value of Cash Holdings
In: Tut, D. (2024) External financing, corporate governance and the value of cash holdings, International Review of Economics & Finance, 91,156-179, https://doi.org/10.1016/j.iref.2024.01.008.
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Corporate Governance and its Determinants: A Study on Sime Darby Berhad
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Corporate Governance and Its Determinants: A Study on Malayan Banking Berhad
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An overview of corporate governance practices: An institutional perspective in an emerging market
In: Corporate governance and organizational behavior review, Band 8, Heft 1, S. 191-204
ISSN: 2521-1889
This study provides a comprehensive view of the current practice of corporate governance (CG) in the emerging market, with a specific focus on Jordan. By using archival data, namely the academic literature, reports published by the main institutions, and financial reports published by listed companies, this study addresses the roles explored of main institutional forces, firms' characteristics, financial markets, and the Jordanian economic environment in reinforcing the current practices of CG in Jordan. Although Jordan aims for institutional development to reinforce practices toward consistency with international CG best practices, the results of this study show that there is a weak institutional environment, with a seeming lack of some external control instruments. The findings also indicate that unpredictable legal enforcement causes poor compliance by Jordanian companies. Therefore, current CG practices in Jordan are neither adequate nor comprehensive (Mansour et al., 2023). Therefore, the weakness of CG may lead to further financial crises at the company level in Jordan. This study represents the first attempt to explore whether institutional forces are essential to strengthen CG practices in developing nations, and the results of this article can serve as a prototype for other developing economies.
Corporate Governance and its Determinants: A Study on Top Glove Corporation Berhad
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Corporate Governance and Its Determinants: A Study on APM Automotive Holding Berhad
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