Introduction Universities and colleges in the United States are overseen by boards of trustees, regents, overseers, or similarly titled entities. With respect to their place in the hierarchical structure, such boards are similar to boards of directors in corporations. Indeed, for nonstate institutions of higher education, their legal status is effectively the same. Although similar in structure...

«corporate social responsibility» is the term of 1990 extensively, with the liberation of the economy and a profound gap between the role of the social and economic, was created, emerged. the theory is, at first, be fitted; as effects alien before it aspect of the commercial enterprises, solely for economic activity for your maximum profit for attention of return and profit without cost, for it...

the ability of boards to perform their roles depends largely on their composition. board composition refers to the number of directors and type of members as determined by the usual insider or outsider classification. several empirical studies in other country have concluded that board composition determines a board’s power as an instrument of corporate control and contributes to company perfor...

A number of prominent publishers in the UK and US have become parts of globalized media groups. In Japan, by contrast, they have neither been absorbed into media groups nor become globalized businesses. Based on interviews of major players in the Japanese publishing industry as well as annual reports, other written materials, and in comparison with the UK, this paper examines co-relationships a...

Original scientific paper The present study aims to investigate some mechanisms of corporate governance on profit smoothing. In fact, it studies the relationship between institutional investors, outside board members, internal audit and profit smoothing. A hypothesis was formulated for each of these options and their effect on profit smoothing was tested. A regression model was used to test the...

This paper investigates whether market competition enhances firms’ incentives to hide profits. We develop a theoretical model of firms’ profit hiding behavior in competitive environments and derive several testable hypotheses. We then test the model using a database that covers more than 20,000 large-and-medium-sized industrial firms in China during the period 1995-2002. Our findings show that ...

As health professionals, occupational therapists must explore the social, cultural, and environmental contexts of a community when dealing with clients. This becomes complex as determinants of community health are constantly changing in response to community social priorities (McMurray, 1999). Determinants of health, outlined in this paper, are influenced by economic systems that encourage corp...

Implementation credit rating for Corporates is influenced by Different circum-stances, systems, processes, and cultures in each country. In this study, we pro-posed a Factor analysis modified approach for determine important factors on real data set of 123 accepted corporate in Tehran Securities Exchange for the years 2009-2017 of diverse range of 52 variable. We estimated the priority score fo...

In this paper, we examine the importance of year, industry, corporate-parent, and businessspecific effects on the profitability of U.S. public corporations within specific 4-digit SIC categories. Our results indicate that year, industry, corporate-parent, and business-specific effects account for 2 percent, 19 percent, 4 percent, and 32 percent, respectively, of the aggregate variance in profit...