Human resource reporting: Implications for corporate governance

The Impact of Corporate Governance on Internet Financial Reporting

This study investigates the effect of corporate governance mechanisms on Internet financial reporting (IFR) behavior. We rely upon agency theory to predict an association between the extent of a firm’s Internet disclosure behavior and its corporate governance structures. We measure corporate governance by shareholder rights, ownership structure, and board composition. We develop a disclosure in...

Optimal and Mandatory Transparency: Implications for Corporate Governance Regulation∗

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. We show that reforms that seek to improve the quality of information that is reported will reduce welfare, raise executive compensation, and inefficiently increase the rate of ceo turnover. ∗The au...

Corporate governance for knowledge production: theoretical foundations and practical implications

Agency Theory as the dominant view of Corporate Governance disregards that the key task of firm governance is to generate, accumulate, transfer, and protect firm specific knowledge. Three different foundations to the theory of the firm which underpin different concepts of corporate governance are discussed: The traditional view of the firm as a nexus of contracts, the view of the firm as a nexu...

Intellectual Assets and Value Creation: Implications for Corporate Reporting

Corporate Governance

The module will examine the ongoing convergence of the corporate and market laws in relation to the universal issues in doing international business ethically. We will review the corporate governance mechanisms, the methods of expropriating investors and the current reforms of ensuring corporate control and diminishing of the level of corporate abuse. Topics covered include comparative corporat...