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Journal of Management & Governance最新文献

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Where do we come from and where do we go? Moving forward towards new goals for the journal 我们从哪里来,又要往哪里去?向着杂志的新目标前进
IF 2.7 Q2 Business, Management and Accounting Pub Date : 2023-05-12 DOI: 10.1007/s10997-023-09681-w
Lino Cinquini, A. Melis
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引用次数: 1
Impact of women on corporate boards of directors on product quality 公司董事会女性成员对产品质量的影响
IF 2.7 Q2 Business, Management and Accounting Pub Date : 2023-05-12 DOI: 10.1007/s10997-023-09677-6
Dorota Korenkiewicz, W. Maennig
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引用次数: 2
Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare 指导横向绩效测量的锚定实践:医疗保健新技术实施的财务方面的干预主义案例研究
IF 2.7 Q2 Business, Management and Accounting Pub Date : 2023-05-03 DOI: 10.1007/s10997-023-09675-8
Tuomas Korhonen, Virpi Sillanpää, Aki Jääskeläinen
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引用次数: 0
Corporate governance from colonial Ceylon to post-civil war Sri Lanka 从殖民时期的锡兰到内战后的斯里兰卡的公司治理
Q2 Business, Management and Accounting Pub Date : 2023-05-02 DOI: 10.1007/s10997-023-09678-5
Kamil K. Nazliben, Luc Renneboog, Emil Uduwalage
Abstract This paper examines the corporate governance mechanisms in Sri Lanka, a country that only a little more than a decade ago emerged from a 30-year long civil war. We focus on the evolution of Sri Lanka’s corporate governance from historical, sociocultural, and institutional perspectives. Taking Sri Lanka as a case where inclusiveness and reconciliation at the board level is important, we aim to diagnose the key corporate governance issues which we then broaden towards other South Asia developing countries and provide a research agenda. Many Sri Lankan firms suffer from typical Asian-style agency problems; conflicts of interest between (i) minority and majority shareholders, (ii) shareholders and debtholders, and (iii) shareholders and stakeholders. The most prevalent agency problem is the expropriation of minority shareholders’ rights through ownership pyramids, cross-holdings, or intermediate private firms. Although creditor protection laws limit the expropriation of debtholders’ rights, firms’ widespread use of political connections forces banks to grant cheap credit at favorable terms. Poor stakeholder management creates agency problems following window dressing of ESG disclosures, corporate opacity, and ethnicity-and gender-based discrimination in the workplace. This study shows that social norms and ethical values play a non-negligible role in the functioning of the corporate governance regulation and in corporate culture in Sri Lanka.
本文考察了斯里兰卡的公司治理机制,这个国家十多年前才从长达30年的内战中解脱出来。我们从历史、社会文化和制度的角度关注斯里兰卡公司治理的演变。以斯里兰卡为例,董事会层面的包容性和和解很重要,我们的目标是诊断关键的公司治理问题,然后将其扩展到其他南亚发展中国家,并提供研究议程。许多斯里兰卡公司都有典型的亚洲式代理问题;(i)少数股东和大股东之间的利益冲突,(ii)股东和债权人之间的利益冲突,以及(iii)股东和利益相关者之间的利益冲突。最普遍的代理问题是通过所有权金字塔、交叉持股或中间私营公司对小股东权利的剥夺。尽管债权人保护法限制了对债权人权利的剥夺,但企业广泛利用政治关系迫使银行以优惠条件发放廉价信贷。在ESG信息披露、公司不透明以及工作场所的种族和性别歧视之后,糟糕的利益相关者管理造成了代理问题。本研究表明,社会规范和伦理价值观在斯里兰卡公司治理监管和企业文化的运作中发挥着不可忽视的作用。
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引用次数: 0
Has digital banking usage reshaped economic empowerment of urban women? 数字银行的使用是否重塑了城市女性的经济赋权?
IF 2.7 Q2 Business, Management and Accounting Pub Date : 2023-04-17 DOI: 10.1007/s10997-023-09676-7
Swati Rohatgi, Navneet Gera, Keyurkumar Nayak
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引用次数: 1
The income gap reporting framework in public not-for-profit organizations: the British Museum case 公共非营利组织的收入差距报告框架:大英博物馆案例
IF 2.7 Q2 Business, Management and Accounting Pub Date : 2023-03-25 DOI: 10.1007/s10997-023-09673-w
P. Ferri, Simone Napolitano, Luca Zan
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引用次数: 0
Inclusion and social justice in sustainable higher education: An integrated perspective through the lens of public engagement 可持续高等教育中的包容与社会正义:公众参与视角下的综合视角
IF 2.7 Q2 Business, Management and Accounting Pub Date : 2023-03-12 DOI: 10.1007/s10997-023-09672-x
Letizia Lo Presti, G. Maggiore, Vittoria Marino, R. Resciniti
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引用次数: 0
“With our feet on the ground and our minds free to fly”: multiple embeddedness and entrepreneurial orientation in small and medium-sized family businesses “脚踏实地,思想自由飞翔”:中小家族企业的多重嵌入与创业导向
IF 2.7 Q2 Business, Management and Accounting Pub Date : 2023-03-10 DOI: 10.1007/s10997-023-09674-9
M. Floris, A. Dettori
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引用次数: 1
SDGs in corporate responsibility reporting: a longitudinal investigation of institutional determinants and financial performance 企业社会责任报告中的可持续发展目标:制度决定因素与财务绩效的纵向调查
IF 2.7 Q2 Business, Management and Accounting Pub Date : 2023-03-09 DOI: 10.1007/s10997-023-09671-y
A. Galeazzo, T. Miandar, Michela Carraro
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引用次数: 3
The gender gap: what about board members’ perspective? 性别差异:董事会成员的观点如何?
IF 2.7 Q2 Business, Management and Accounting Pub Date : 2023-02-27 DOI: 10.1007/s10997-022-09664-3
Hanen Khemakhem, Manel Maalej
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引用次数: 0
期刊
Journal of Management & Governance
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