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Full-Text Articles in Business
Do Corporate Governance Recommendations Improve The Performance And Accountability Of Small Listed Companies?, Jacqueline Christensen, Pamela Kent, James Routledge, Jenny Stewart
Do Corporate Governance Recommendations Improve The Performance And Accountability Of Small Listed Companies?, Jacqueline Christensen, Pamela Kent, James Routledge, Jenny Stewart
Pamela Kent
This study examines whether the implementation of the 2003 Australian Securities Exchange Limited governance recommendations influenced the governance choices of small companies and whether compliance improves their accounting and market performance and earnings quality. Our analysis examines small and large companies because we are interested in the different effects of the governance recommendations on the two groups. The analysis shows a significant shift by small and large companies to comply with the recommendations around the time of their introduction. We find that formation of an audit committee surrounding the reform period is significantly associated with improved earnings quality for small …
Do Corporate Governance Recommendations Improve The Performance And Accountability Of Small Listed Companies?, Jacqueline Christensen, Pamela Kent, James Routledge, Jenny Stewart
Do Corporate Governance Recommendations Improve The Performance And Accountability Of Small Listed Companies?, Jacqueline Christensen, Pamela Kent, James Routledge, Jenny Stewart
James Routledge
This study examines whether the implementation of the 2003 Australian Securities Exchange Limited governance recommendations influenced the governance choices of small companies and whether compliance improves their accounting and market performance and earnings quality. Our analysis examines small and large companies because we are interested in the different effects of the governance recommendations on the two groups. The analysis shows a significant shift by small and large companies to comply with the recommendations around the time of their introduction. We find that formation of an audit committee surrounding the reform period is significantly associated with improved earnings quality for small …
Insolvency Administration As A Strategic Response To Financial Distress, James Routledge, David Morrison
Insolvency Administration As A Strategic Response To Financial Distress, James Routledge, David Morrison
James Routledge
This study considers whether the strategic decision to enter voluntary administration (VA) rather than to trade the company’s business for a protracted period of declining performance is systematically related to the effective monitoring of management decision-making. Analysis that tests the association between strategic entry into VA and the likelihood that a company will reorganize in VA is also presented. We find about half of the companies in our sample entered VA as a strategic choice. The likelihood of strategic entry to VA increased with the proportion of independent board directors, the existence of an audit committee and a dual CEO/chair …
Impact Of Work Values And Individual Attributes On Citizenship And Task Performance, Anil Chandrakumara
Impact Of Work Values And Individual Attributes On Citizenship And Task Performance, Anil Chandrakumara
Anil Chandrakumara
This study examined the impact of work values and individual characteristics on citizenship behaviour (OCB) and task performance (TP). Based on the arguments of Social capital Theory, a theoretical foundation was developed to use work values as antecedents of OCB. Analysing 416 responses from Sri Lankan manufacturing sector employees, it was found that gender and employment category were related to citizenship performance, while level of education was related to task performance. More importantly, the impact of work values (work norms, work ethics, and intrinsic values) on OCB was found to be more significant than that of demographic factors, Overall, the …