We link the corporate governance literature in financial economics to the agency cost perspective of Corporate Social Responsibility (CSR) to derive theoretical predictions about the relationship between corporate governance and the existence of executive compensation incentives for CSR. We test our predictions using novel executive compensation contract data, and find that firms with more shar...

Developing information technology (IT) gov-ernance structures within an organization has always been challenging. This is particularly the case in organizations that have achieved growth through mergers and acquisitions. When the acquired organizations are geographically located in different regions than the host enterprise, the factors affecting this integration and the choice of IT governance...

There is a distinct lack of research into the relationship between corporate governance and corporate social responsibility (CSR) in the banking sector. This paper fills the gap in the literature by examining the impact of corporate governance, with particular reference to the role of board of directors, on the quality of CSR disclosure in US listed banks’ annual reports after the US sub-prime ...

This paper deals with the economic analysis of hiring forms dedicated to managerial positions. Theoretical frames for corporate governance are based on agency theory. Crucial problems considered within agency theory are: information asymmetry, conflict of interests and supervision (monitoring) of management. Presented analysis covers also remuneration forms and manager’s participation in owners...

Bushman and Smith (2001, this issue) provide a useful review of research on the role of accounting in management compensation contracts and an appealing future research agenda that builds on recent research using a cross-country approach. This paper rounds out their discussion by highlighting some limitations of their research agenda, providing a critical review of the contributions of accounti...

The article addresses the broad theme of the related party transactions (RPTs) and criteria for a related party definition, focusing on problems affecting the utilities to the reforms of privatization and regulation of their markets and considering in particular the field of electricity. These aspects are in fact problems of significant impact on strategic, organizational and managerial. The st...

This paper highlights systemic contextual differences and the unique IT Governance issues that might arise in public and private sector organizations. Public sector organizations constitute a significant component of economic activity in most countries. Like their private sector counterparts, many public sector agencies are struggling to cope with reduced or inadequate IT budgets and are contin...