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...

Corporate governance seeks to ensure a fair return on the investment and it also establishes incentives and procedures that meet the interests of shareholders while respecting other stakeholders’ interests in the organization. Corporate governance has become one of the hottest topics of discussion in the circle of regulators, practitioners and academic in the aftermath of recent financial crisi...

Analytics is an emerging competency and an evolutionary step beyond traditional reporting and dashboarding, making it both an asset and liability to organizations. Organizations are currently implementing advanced analytic capabilities which require additional considerations not addressed by existing governance frameworks. A distinct analytics governance framework would help address issues surr...

background: this study investigates whether state-owned enterprises (soes) in indonesia implement stronger corporate governance than do non-soes. it can be argued that as a large dedicated institutional investor, the indonesian government has an incentive to strengthen corporate governance in soes and possesses the ability to bear the cost of implementing stronger governance. research methods: ...

This study examines the association between the cost of debt capital and corporate governance practices. Utilizing a unique data set of firm-level corporate governance practices that is provided by the Korea Corporate Governance Service (KCGS), this study examines whether sound corporate governance practices reduce agency costs and thus the default risk and cost of debt capital of a firm. The f...

While some of the questions have been around since Berle and Means (1932), the term \corporate governance" did not exist in the English language until twenty years ago. In the last two decades, however, corporate governance issues have become important not only in the academic literature, but also in public policy debates. During this period, corporate governance has been identi ed with takeove...

Recently, many respected business leaders have voiced concern that corporate governance in American public companies has moved toward CEO primacy or a "dictatorship of the CEO," and away from traditional notions of shareholder primacy. This article shows that this concern is well-founded. The current system of corporate governance tends toward management indulgences. This is clearly reflected i...