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Historically, non-financial data, including corporate governance, was not considered in mainstream equity valuation methodologies, analysis and investments. However, past as well as recent corporate scandals have led to a rising acknowledgement within the investor community that governance factors may have the potential to affect corporate performance and by extension corporate valuation. And a...

Available online 13 November 2014 This study examines the relationship between family firms and earnings management by considering the influence of board independence. Based on a sample of 379 listed high-technology firms over 7 years in Taiwan, we find that family firms are positively related to earnings management. Further, we find two interaction effects: (1) the proportion of independent di...

Received: 25 April 2006 Revised: 30 July 2008 Accepted: 6 August 2008 Online publication date: 12 March 2009 Abstract The last decade of work in corporate governance has shown that weak legal institutions at the country level hinder firms in emerging economies from accessing finance and technology affordably. To attract outside resources, these firms must often use external commitments for repa...

" The superior man understands righteousness; the inferior man understands profit. " (Confucius)

Ethics and Information Communication Technology (ICT) Governance both have their place in today’s business organisations, but can their practical applications present an ethical ambiguity for the IT professional employed within the business organisation? The guidelines contained within various codes of ethics recommend principles regarding the ethical behaviour of individual IT professionals. I...