Corporate performance management (CPM) applications are primarily used by the office of finance to support the core financial processes of consolidation, reporting and budgeting; however, they're increasingly being used outside of corporate finance to help link corporate and operational plans, to provide wider access to financial analytics, and to help develop strategies that deliver in regard ...

Information technology has entered a big-data era. Large-scale data is becoming the basic factors of production and it would affect the corporate social responsibility disclosure deeply, the use of big data has become the key factor to improve the competitiveness of enterprises. Through this empirical analysis, we can draw the following conclusions: corporate social responsibility is mainly com...

The aim of the current study is to investigate the effectiveness of the Turkish corporate governance system. To reach this aim, the paper first discusses the corporate governance system of Turkey briefly. The measures of effectiveness of a corporate governance system are formulated and CEO turnover is used as a measure. The effectiveness of the Turkish corporate governance system is analyzed by...

This study investigates the impact of corporate performance and governance on executive remuneration in a Chinese market setting. Using Generalized Method Moments (GMM) estimation approach for sample 860 non-financial firms listed Stock Exchanges over 15 years period 2004–2018, found positive significant association between profitability pay. The further reports that ownership concentration is ...

he topic of corporate governance in general, and topmanagement compensation in particular, has received enormous attention in recent years.1 Although an increasing literature has examined various aspects of the corporate governance of manufacturing firms in the United States and abroad, the corporate governance of banks and financial institutions has received relatively less focus. Alignment of...

In this paper I argue that the assessment and management of corporate sustainability potentially runs the risk of severe biases due to the application of inadequate criteria. Firstly, present praxis as well as theory of corporate sustainability assessment tend to not distinguish between structural and performance related features relevant for corporate sustainability. Secondly, the nature of co...

To understand the corporate performance of Japanese firms in the twentieth century, we have constructed a comprehensive database that includes asset, capital composition, profitability, and other variables relating to corporate governance structure. In this paper, we briefly introduce our project and report preliminary results of research on corporate performance and its determinants. We survey...

JEL Classification: L21, L25, M14, O34 This study determined that the sustainable value of an enterprise involves not only financial performance but also nonfinancial performance. Therefore, intellectual capital (IC) and corporate social responsibility (CSR) were applied to determine value drivers for creating corporate stakeholder value and sustainable competitive advantages. No overall value ...