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Publisher: Inderscience Publishers   (Total: 427 journals)

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Showing 1 - 200 of 427 Journals sorted alphabetically
African J. of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
African J. of Economic and Sustainable Development     Hybrid Journal   (Followers: 13)
Afro-Asian J. of Finance and Accounting     Hybrid Journal   (Followers: 7, SJR: 0.205, h-index: 3)
American J. of Finance and Accounting     Hybrid Journal   (Followers: 19)
Asian J. of Management Science and Applications     Hybrid Journal   (Followers: 4)
Atoms for Peace: an Intl. J.     Hybrid Journal   (Followers: 3, SJR: 0.103, h-index: 1)
Electronic Government, an Intl. J.     Hybrid Journal   (Followers: 15, SJR: 0.185, h-index: 23)
EuroMed J. of Management     Hybrid Journal  
European J. of Cross-Cultural Competence and Management     Hybrid Journal   (Followers: 6)
European J. of Industrial Engineering     Hybrid Journal   (Followers: 8, SJR: 0.987, h-index: 16)
European J. of Intl. Management     Hybrid Journal   (Followers: 1, SJR: 0.258, h-index: 10)
Global Business and Economics Review     Hybrid Journal   (Followers: 1, SJR: 0.13, h-index: 7)
Interdisciplinary Environmental Review     Hybrid Journal   (Followers: 3)
Intl. J. of Abrasive Technology     Hybrid Journal   (Followers: 2, SJR: 0.207, h-index: 10)
Intl. J. of Accounting and Finance     Hybrid Journal   (Followers: 13)
Intl. J. of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 13, SJR: 0.143, h-index: 9)
Intl. J. of Ad Hoc and Ubiquitous Computing     Hybrid Journal   (Followers: 9, SJR: 0.245, h-index: 13)
Intl. J. of Adaptive and Innovative Systems     Hybrid Journal   (Followers: 1)
Intl. J. of Additive and Subtractive Materials Manufacturing     Hybrid Journal  
Intl. J. of Advanced Intelligence Paradigms     Hybrid Journal   (Followers: 3, SJR: 0.39, h-index: 5)
Intl. J. of Advanced Mechatronic Systems     Hybrid Journal   (Followers: 2, SJR: 0.212, h-index: 7)
Intl. J. of Advanced Media and Communication     Hybrid Journal   (Followers: 23, SJR: 0.103, h-index: 9)
Intl. J. of Advanced Operations Management     Hybrid Journal   (Followers: 7, SJR: 0.24, h-index: 4)
Intl. J. of Aerodynamics     Hybrid Journal   (Followers: 20)
Intl. J. of Agent-Oriented Software Engineering     Hybrid Journal   (Followers: 4)
Intl. J. of Agile and Extreme Software Development     Hybrid Journal   (Followers: 4)
Intl. J. of Agile Systems and Management     Hybrid Journal   (Followers: 7, SJR: 0.212, h-index: 8)
Intl. J. of Agricultural Resources, Governance and Ecology     Hybrid Journal   (Followers: 2, SJR: 0.125, h-index: 17)
Intl. J. of Alternative Propulsion     Hybrid Journal   (Followers: 5, SJR: 0.103, h-index: 9)
Intl. J. of Applied Cryptography     Hybrid Journal   (Followers: 11, SJR: 0.401, h-index: 9)
Intl. J. of Applied Decision Sciences     Hybrid Journal   (Followers: 4, SJR: 0.455, h-index: 11)
Intl. J. of Applied Management Science     Hybrid Journal   (Followers: 5, SJR: 0.369, h-index: 10)
Intl. J. of Applied Nonlinear Science     Hybrid Journal   (Followers: 1)
Intl. J. of Applied Pattern Recognition     Hybrid Journal   (Followers: 3)
Intl. J. of Applied Systemic Studies     Hybrid Journal   (SJR: 0.138, h-index: 5)
Intl. J. of Arab Culture, Management and Sustainable Development     Hybrid Journal   (Followers: 8)
Intl. J. of Artificial Intelligence and Soft Computing     Hybrid Journal   (Followers: 8)
Intl. J. of Arts and Technology     Hybrid Journal   (Followers: 6, SJR: 0.114, h-index: 10)
Intl. J. of Auditing Technology     Hybrid Journal   (Followers: 5)
Intl. J. of Automation and Control     Hybrid Journal   (Followers: 9, SJR: 0.297, h-index: 7)
Intl. J. of Automation and Logistics     Hybrid Journal   (Followers: 5)
Intl. J. of Automotive Composites     Hybrid Journal   (Followers: 2)
Intl. J. of Automotive Technology and Management     Hybrid Journal   (Followers: 6, SJR: 0.356, h-index: 15)
Intl. J. of Autonomic Computing     Hybrid Journal   (Followers: 1)
Intl. J. of Autonomous and Adaptive Communications Systems     Hybrid Journal   (Followers: 4, SJR: 0.125, h-index: 10)
Intl. J. of Aviation Management     Hybrid Journal   (Followers: 4)
Intl. J. of Banking, Accounting and Finance     Hybrid Journal   (Followers: 12, SJR: 0.153, h-index: 5)
Intl. J. of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 7)
Intl. J. of Behavioural and Healthcare Research     Hybrid Journal   (Followers: 7)
Intl. J. of Bibliometrics in Business and Management     Hybrid Journal  
Intl. J. of Big Data Intelligence     Hybrid Journal   (Followers: 13)
Intl. J. of Bio-Inspired Computation     Hybrid Journal   (Followers: 1, SJR: 0.77, h-index: 25)
Intl. J. of Bioinformatics Research and Applications     Hybrid Journal   (Followers: 14, SJR: 0.231, h-index: 13)
Intl. J. of Biomechatronics and Biomedical Robotics     Hybrid Journal   (Followers: 4)
Intl. J. of Biomedical Engineering and Technology     Hybrid Journal   (Followers: 4, SJR: 0.213, h-index: 10)
Intl. J. of Biomedical Nanoscience and Nanotechnology     Hybrid Journal   (Followers: 6)
Intl. J. of Biometrics     Hybrid Journal   (Followers: 4, SJR: 0.244, h-index: 10)
Intl. J. of Biotechnology     Hybrid Journal   (Followers: 5, SJR: 0.128, h-index: 15)
Intl. J. of Bonds and Derivatives     Hybrid Journal   (Followers: 1)
Intl. J. of Business and Emerging Markets     Hybrid Journal   (Followers: 3)
Intl. J. of Business and Globalisation     Hybrid Journal   (Followers: 1, SJR: 0.21, h-index: 7)
Intl. J. of Business and Systems Research     Hybrid Journal   (Followers: 1, SJR: 0.205, h-index: 11)
Intl. J. of Business Competition and Growth     Hybrid Journal   (Followers: 6)
Intl. J. of Business Continuity and Risk Management     Hybrid Journal   (Followers: 14)
Intl. J. of Business Environment     Hybrid Journal   (Followers: 3)
Intl. J. of Business Excellence     Hybrid Journal   (Followers: 3, SJR: 0.333, h-index: 12)
Intl. J. of Business Forecasting and Marketing Intelligence     Hybrid Journal   (Followers: 6)
Intl. J. of Business Governance and Ethics     Hybrid Journal   (Followers: 4, SJR: 0.222, h-index: 8)
Intl. J. of Business Information Systems     Hybrid Journal   (Followers: 17, SJR: 0.264, h-index: 18)
Intl. J. of Business Innovation and Research     Hybrid Journal   (Followers: 9, SJR: 0.273, h-index: 13)
Intl. J. of Business Intelligence and Data Mining     Hybrid Journal   (Followers: 30, SJR: 0.196, h-index: 13)
Intl. J. of Business Intelligence and Systems Engineering     Hybrid Journal  
Intl. J. of Business Performance and Supply Chain Modelling     Hybrid Journal   (Followers: 14)
Intl. J. of Business Performance Management     Hybrid Journal   (Followers: 7, SJR: 0.194, h-index: 15)
Intl. J. of Business Process Integration and Management     Hybrid Journal   (Followers: 13, SJR: 0.172, h-index: 15)
Intl. J. of Chinese Culture and Management     Hybrid Journal   (Followers: 5)
Intl. J. of Circuits and Architecture Design     Hybrid Journal   (Followers: 6)
Intl. J. of Cloud Computing     Hybrid Journal   (Followers: 26)
Intl. J. of Cognitive Biometrics     Hybrid Journal   (Followers: 1)
Intl. J. of Cognitive Performance Support     Hybrid Journal   (Followers: 4)
Intl. J. of Collaborative Engineering     Hybrid Journal  
Intl. J. of Collaborative Enterprise     Hybrid Journal  
Intl. J. of Collaborative Intelligence     Hybrid Journal  
Intl. J. of Communication Networks and Distributed Systems     Hybrid Journal   (Followers: 7, SJR: 0.262, h-index: 9)
Intl. J. of Competitiveness     Hybrid Journal   (Followers: 1)
Intl. J. of Complexity in Applied Science and Technology     Hybrid Journal  
Intl. J. of Complexity in Leadership and Management     Hybrid Journal   (Followers: 24)
Intl. J. of Computational Biology and Drug Design     Hybrid Journal   (Followers: 1, SJR: 0.272, h-index: 8)
Intl. J. of Computational Complexity and Intelligent Algorithms     Hybrid Journal   (Followers: 1)
Intl. J. of Computational Economics and Econometrics     Hybrid Journal   (Followers: 5)
Intl. J. of Computational Intelligence in Bioinformatics and Systems Biology     Hybrid Journal   (Followers: 10)
Intl. J. of Computational Intelligence Studies     Hybrid Journal   (Followers: 2)
Intl. J. of Computational Materials Science and Surface Engineering     Hybrid Journal   (Followers: 6, SJR: 0.159, h-index: 6)
Intl. J. of Computational Science and Engineering     Hybrid Journal   (Followers: 2, SJR: 0.34, h-index: 12)
Intl. J. of Computational Systems Engineering     Hybrid Journal  
Intl. J. of Computational Vision and Robotics     Hybrid Journal   (Followers: 4, SJR: 0.123, h-index: 4)
Intl. J. of Computer Aided Engineering and Technology     Hybrid Journal   (Followers: 2, SJR: 0.112, h-index: 7)
Intl. J. of Computer Applications in Technology     Hybrid Journal   (Followers: 3, SJR: 0.309, h-index: 20)
Intl. J. of Computers in Healthcare     Hybrid Journal   (Followers: 2)
Intl. J. of Computing Science and Mathematics     Hybrid Journal   (Followers: 2, SJR: 0.385, h-index: 10)
Intl. J. of Continuing Engineering Education and Life-Long Learning     Hybrid Journal   (Followers: 3, SJR: 0.217, h-index: 16)
Intl. J. of Convergence Computing     Hybrid Journal   (Followers: 1)
Intl. J. of Corporate Governance     Hybrid Journal   (Followers: 4)
Intl. J. of Corporate Strategy and Social Responsibility     Hybrid Journal   (Followers: 1)
Intl. J. of Creative Computing     Hybrid Journal   (Followers: 1)
Intl. J. of Critical Accounting     Hybrid Journal   (Followers: 3)
Intl. J. of Critical Computer-Based Systems     Hybrid Journal   (SJR: 0.22, h-index: 6)
Intl. J. of Critical Infrastructures     Hybrid Journal   (Followers: 3, SJR: 0.277, h-index: 18)
Intl. J. of Data Analysis Techniques and Strategies     Hybrid Journal   (Followers: 5, SJR: 0.381, h-index: 10)
Intl. J. of Data Mining and Bioinformatics     Hybrid Journal   (Followers: 17, SJR: 0.289, h-index: 13)
Intl. J. of Data Mining, Modelling and Management     Hybrid Journal   (Followers: 14, SJR: 0.152, h-index: 8)
Intl. J. of Data Science     Hybrid Journal   (Followers: 6)
Intl. J. of Decision Sciences, Risk and Management     Hybrid Journal   (Followers: 8)
Intl. J. of Decision Support Systems     Hybrid Journal  
Intl. J. of Design Engineering     Hybrid Journal   (Followers: 14)
Intl. J. of Digital Culture and Electronic Tourism     Hybrid Journal   (Followers: 7)
Intl. J. of Diplomacy and Economy     Hybrid Journal   (Followers: 3)
Intl. J. of Dynamical Systems and Differential Equations     Hybrid Journal   (Followers: 1, SJR: 0.173, h-index: 9)
Intl. J. of Earthquake and Impact Engineering     Hybrid Journal   (Followers: 2)
Intl. J. of Economic Policy in Emerging Economies     Hybrid Journal   (Followers: 3, SJR: 0.228, h-index: 5)
Intl. J. of Economics and Accounting     Hybrid Journal   (Followers: 1)
Intl. J. of Economics and Business Research     Hybrid Journal   (Followers: 5, SJR: 0.102, h-index: 1)
Intl. J. of Education Economics and Development     Hybrid Journal   (Followers: 3, SJR: 0.193, h-index: 2)
Intl. J. of Electric and Hybrid Vehicles     Hybrid Journal   (Followers: 9, SJR: 0.234, h-index: 9)
Intl. J. of Electronic Banking     Hybrid Journal   (Followers: 5)
Intl. J. of Electronic Business     Hybrid Journal   (Followers: 1)
Intl. J. of Electronic Customer Relationship Management     Hybrid Journal   (Followers: 2, SJR: 0.192, h-index: 8)
Intl. J. of Electronic Democracy     Hybrid Journal   (Followers: 1)
Intl. J. of Electronic Finance     Hybrid Journal   (Followers: 4, SJR: 0.2, h-index: 1)
Intl. J. of Electronic Governance     Hybrid Journal   (Followers: 1, SJR: 0.383, h-index: 9)
Intl. J. of Electronic Healthcare     Hybrid Journal   (Followers: 3, SJR: 0.195, h-index: 18)
Intl. J. of Electronic Marketing and Retailing     Hybrid Journal   (Followers: 7, SJR: 0.148, h-index: 7)
Intl. J. of Electronic Security and Digital Forensics     Hybrid Journal   (Followers: 10, SJR: 0.221, h-index: 8)
Intl. J. of Embedded Systems     Hybrid Journal   (Followers: 5, SJR: 0.252, h-index: 9)
Intl. J. of Emergency Management     Hybrid Journal   (Followers: 12, SJR: 0.492, h-index: 17)
Intl. J. of Energy Technology and Policy     Hybrid Journal   (Followers: 7, SJR: 0.131, h-index: 11)
Intl. J. of Engineering Management and Economics     Hybrid Journal   (Followers: 4)
Intl. J. of Engineering Systems Modelling and Simulation     Hybrid Journal   (Followers: 10, SJR: 0.192, h-index: 9)
Intl. J. of Enterprise Network Management     Hybrid Journal   (SJR: 0.118, h-index: 6)
Intl. J. of Entrepreneurial Venturing     Hybrid Journal   (Followers: 1, SJR: 0.213, h-index: 7)
Intl. J. of Entrepreneurship and Innovation Management     Hybrid Journal   (Followers: 25, SJR: 0.238, h-index: 15)
Intl. J. of Entrepreneurship and Small Business     Hybrid Journal   (Followers: 23, SJR: 0.294, h-index: 16)
Intl. J. of Environment and Health     Hybrid Journal   (Followers: 9, SJR: 0.147, h-index: 10)
Intl. J. of Environment and Pollution     Hybrid Journal   (Followers: 6, SJR: 0.241, h-index: 35)
Intl. J. of Environment and Sustainable Development     Hybrid Journal   (Followers: 17, SJR: 0.142, h-index: 14)
Intl. J. of Environment and Waste Management     Hybrid Journal   (Followers: 7, SJR: 0.142, h-index: 11)
Intl. J. of Environment, Workplace and Employment     Hybrid Journal   (Followers: 4)
Intl. J. of Environmental Engineering     Hybrid Journal   (Followers: 6)
Intl. J. of Environmental Policy and Decision Making     Hybrid Journal   (Followers: 8)
Intl. J. of Environmental Technology and Management     Hybrid Journal   (Followers: 1, SJR: 0.13, h-index: 15)
Intl. J. of Exergy     Hybrid Journal   (Followers: 3, SJR: 0.667, h-index: 20)
Intl. J. of Experimental and Computational Biomechanics     Hybrid Journal   (Followers: 8)
Intl. J. of Experimental Design and Process Optimisation     Hybrid Journal   (Followers: 5)
Intl. J. of Export Marketing     Hybrid Journal  
Intl. J. of Financial Engineering and Risk Management     Hybrid Journal   (Followers: 3)
Intl. J. of Financial Innovation in Banking     Hybrid Journal   (Followers: 3)
Intl. J. of Financial Markets and Derivatives     Hybrid Journal   (Followers: 3)
Intl. J. of Financial Services Management     Hybrid Journal   (Followers: 2)
Intl. J. of Food Safety, Nutrition and Public Health     Hybrid Journal   (Followers: 14)
Intl. J. of Forensic Engineering     Hybrid Journal   (Followers: 2)
Intl. J. of Forensic Engineering and Management     Hybrid Journal   (Followers: 3)
Intl. J. of Foresight and Innovation Policy     Hybrid Journal   (Followers: 6, SJR: 0.219, h-index: 14)
Intl. J. of Functional Informatics and Personalised Medicine     Hybrid Journal   (Followers: 5, SJR: 0.101, h-index: 7)
Intl. J. of Fuzzy Computation and Modelling     Hybrid Journal   (Followers: 2)
Intl. J. of Gender Studies in Developing Societies     Hybrid Journal   (Followers: 3)
Intl. J. of Global Energy Issues     Hybrid Journal   (Followers: 8, SJR: 0.18, h-index: 19)
Intl. J. of Global Environmental Issues     Hybrid Journal   (Followers: 3, SJR: 0.149, h-index: 15)
Intl. J. of Global Warming     Hybrid Journal   (Followers: 1, SJR: 0.431, h-index: 10)
Intl. J. of Globalisation and Small Business     Hybrid Journal   (Followers: 10, SJR: 0.293, h-index: 9)
Intl. J. of Granular Computing, Rough Sets and Intelligent Systems     Hybrid Journal   (Followers: 2)
Intl. J. of Green Economics     Hybrid Journal   (Followers: 4, SJR: 0.148, h-index: 10)
Intl. J. of Grid and Utility Computing     Hybrid Journal   (SJR: 0.235, h-index: 8)
Intl. J. of Happiness and Development     Hybrid Journal   (Followers: 5)
Intl. J. of Healthcare Technology and Management     Hybrid Journal   (Followers: 7, SJR: 0.155, h-index: 13)
Intl. J. of Heavy Vehicle Systems     Hybrid Journal   (Followers: 6, SJR: 0.154, h-index: 15)
Intl. J. of High Performance Computing and Networking     Hybrid Journal   (Followers: 4, SJR: 0.362, h-index: 10)
Intl. J. of High Performance Systems Architecture     Hybrid Journal   (Followers: 6, SJR: 0.301, h-index: 7)
Intl. J. of Higher Education and Sustainability     Hybrid Journal   (Followers: 3)
Intl. J. of Hospitality and Event Management     Hybrid Journal   (Followers: 3)
Intl. J. of Human Factors and Ergonomics     Hybrid Journal   (Followers: 17)
Intl. J. of Human Factors Modelling and Simulation     Hybrid Journal   (Followers: 16)
Intl. J. of Human Resources Development and Management     Hybrid Journal   (Followers: 23, SJR: 0.148, h-index: 11)
Intl. J. of Human Rights and Constitutional Studies     Hybrid Journal   (Followers: 11)
Intl. J. of Hydrology Science and Technology     Hybrid Journal   (Followers: 4, SJR: 0.181, h-index: 3)
Intl. J. of Image Mining     Hybrid Journal   (Followers: 1)
Intl. J. of Immunological Studies     Hybrid Journal   (Followers: 1)
Intl. J. of Indian Culture and Business Management     Hybrid Journal   (Followers: 1)
Intl. J. of Industrial and Systems Engineering     Hybrid Journal   (Followers: 9, SJR: 0.433, h-index: 19)
Intl. J. of Industrial Electronics and Drives     Hybrid Journal   (Followers: 4)
Intl. J. of Information and Coding Theory     Hybrid Journal  
Intl. J. of Information and Communication Technology     Hybrid Journal   (Followers: 6, SJR: 0.144, h-index: 5)
Intl. J. of Information and Computer Security     Hybrid Journal   (Followers: 19, SJR: 0.134, h-index: 8)
Intl. J. of Information and Decision Sciences     Hybrid Journal   (Followers: 18, SJR: 0.323, h-index: 10)
Intl. J. of Information and Operations Management Education     Hybrid Journal   (Followers: 9)
Intl. J. of Information Privacy, Security and Integrity     Hybrid Journal   (Followers: 27)
Intl. J. of Information Quality     Hybrid Journal   (Followers: 5, SJR: 0.103, h-index: 8)
Intl. J. of Information Systems and Change Management     Hybrid Journal   (Followers: 9, SJR: 0.112, h-index: 8)
Intl. J. of Information Systems and Management     Hybrid Journal   (Followers: 2)
Intl. J. of Information Technology and Management     Hybrid Journal   (Followers: 15, SJR: 0.128, h-index: 11)
Intl. J. of Information Technology, Communications and Convergence     Hybrid Journal   (Followers: 19)

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Journal Cover International Journal of Business Governance and Ethics
  [SJR: 0.222]   [H-I: 8]   [4 followers]  Follow
    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 1477-9048 - ISSN (Online) 1741-802X
   Published by Inderscience Publishers Homepage  [427 journals]
  • Value relevance and codes of ethics: an empirical analysis of Italian
           listed companies
    • Authors: Carlo Caserio, Francesco Napoli
      Pages: 1 - 20
      Abstract: The aim of this paper is to provide empirical evidence regarding the value relevance of Italian listed companies' codes of ethics. The literature describes several studies investigating the value relevance of single non-financial ethic-related variables, but we cannot find any study aimed at examining the value relevance of codes of ethics and, therefore, this paper tries to fill this research gap. The main idea of this research is that a code of ethics, seen as a 'summarisation' of ethical variables, might be value relevant in the same way as single ethic-related information. Our hypotheses state that codes of ethics may be value relevant: 1) if the first adoption of the code of ethics is value relevant; 2) if the quality of the code of ethics is value relevant. We tested our hypotheses on the first 100 companies listed on the Italian Stock Exchange, in the years 2002-2011. Empirical results show that our hypotheses are verified. The paper also provides insights for future research and further developments.
      Keywords: code of ethics; Ohlson model; value relevance; content analysis; Italian listed companies; Italy
      Citation: International Journal of Business Governance and Ethics, Vol. 12, No. 1 (2017) pp. 1 - 20
      PubDate: 2017-07-17T23:20:50-05:00
      DOI: 10.1504/IJBGE.2017.085238
      Issue No: Vol. 12, No. 1 (2017)
       
  • The advent of accounting in business governance: from ancient scribes
           to modern practitioners
    • Authors: Jenifer Axtell, L. Murphy Smith, Wayne Tervo
      Pages: 21 - 46
      Abstract: General social theory provides a framework within which accounting and its role in advancing business and society can be examined, including historical development and functions. This study examines the advent of accounting in business governance, from ancient origins to present day, from the scribes of ancient Mesopotamia to the internal control concepts described by the Apostle Paul in the Bible, from the Friar Luca Pacioli's landmark book published in Renaissance Italy to the work of modern-day accountants employing the latest technology, to the expanding role of women in the profession. Throughout history, while standards and technologies have changed, a fundamental purpose of accounting in business governance remains constant: to provide a test of stewardship or accountability for those trusted with financial resources. Findings of this paper will be of interest to business stakeholders and academic researchers, who will be able more clearly to see the role that accounting played in the progress and development of business over millennia.
      Keywords: business governance; accounting history; accounting standards; ancient Mesopotamia; Roman Empire
      Citation: International Journal of Business Governance and Ethics, Vol. 12, No. 1 (2017) pp. 21 - 46
      PubDate: 2017-07-17T23:20:50-05:00
      DOI: 10.1504/IJBGE.2017.085239
      Issue No: Vol. 12, No. 1 (2017)
       
  • Do foreign ownership and foreign directorship matter for return on equity?
           Evidence from Malaysian listed companies
    • Authors: Peck Ling Tee, Chee Seong Lim, Nai Chiek Aik
      Pages: 47 - 64
      Abstract: The Malaysian Government has liberalised its restrictions on foreign equity ownership in local companies to enhance the country's competitiveness against regional neighbours in attracting more FDI inflows. With an overall panel of 4,176 firm-year observations drawn from a sample of 348 Malaysia-listed companies over the period 1999-2010, fixed-effect panel data regression found that percentage of foreign equity ownership, appointment of foreign chairman and appointment of foreign chief executive director did not have any significant relationship with firm's return on equity (ROE). However, increase in percentage of foreign directors sitting on a company's board significantly improved ROE. Besides, only when foreign investors have dominant (above 50%) voting rights, ROE increased. After categorised firm-year observations into five SIC-defined sectors, manufacturing sector sub-panel yielded similar results as overall panel. In contrast to overall panel, construction and wholesale trade sectors sub-panels showed the appointments of foreign chairman and foreign chief executive director negatively influenced ROE.
      Keywords: foreign equity ownership; FOWN; foreign chairman; FCHM; foreign executive director; FEXD; return on equity; ROE; upper echelon theory; agency theory; Malaysia
      Citation: International Journal of Business Governance and Ethics, Vol. 12, No. 1 (2017) pp. 47 - 64
      PubDate: 2017-07-17T23:20:50-05:00
      DOI: 10.1504/IJBGE.2017.085237
      Issue No: Vol. 12, No. 1 (2017)
       
  • Does board diversity affect firm performance? Evidence from the
           Italian financial sector
    • Authors: Romilda Mazzotta, Giovanni Bronzetti, Maria Assunta Baldini
      Pages: 65 - 89
      Abstract: The aim of the study is to examine the effect of diversity in the board of directors on the performance of the listed Italian financial institutions. The sample is a data set of 177 firm-year observations covering 2011 to 2014. The performance of the firm is measured by Tobin's Q while board diversity is analysed considering the percentage of female and foreign directors on the board (or their conjoint presence as a proxy of overall demographic diversity) and task-diversity is measured by board interlocking directorship and busy directors. Findings suggest that female directors have no effect on firm performance. Foreign directors and interlocking directorship have, instead, a positive statistically significant relationship with performance while we find a negative statistically significant relationship between busy directors and performance. When we consider the overall demographic diversity on the board we observe that it is positively and significantly related to the performance of the financial firm.
      Keywords: financial institution; board of directors; board diversity; Italy
      Citation: International Journal of Business Governance and Ethics, Vol. 12, No. 1 (2017) pp. 65 - 89
      PubDate: 2017-07-17T23:20:50-05:00
      DOI: 10.1504/IJBGE.2017.085244
      Issue No: Vol. 12, No. 1 (2017)
       
  • India's mandatory CSR policy: implications and implementation
           challenges
    • Authors: Priya Nair Rajeev, Suresh Kalagnanam
      Pages: 90 - 106
      Abstract: The increasing emphasis on social responsibility across the world is not new (Warhurst, 2005) and many countries require companies to disclose information about their environmental, social and employee-related impact, as well as their diversity policy (The Hauser Institute, 2015). India took CSR to the next level by mandating it for all companies through the recently introduced Section 135 in the Companies Act (2013). The provisions of the section require companies to establish a CSR committee consisting of three members of the Board of Directors to develop a CSR policy and review the CSR activities and prepare periodic reports. The above mentioned CSR infrastructure therefore necessitates significant capacity building within companies. With respect to implementation, companies may channel their resources through qualified nongovernmental organisations (NGOs). Consequently NGOs will also require significant capacity building. In this paper we identify the implications of the new guidelines that are worthy of consideration; these implications are for companies that meet the criteria to and therefore must comply with the provisions contained in Section 135, the organisations (including NGOs) that will implement the activities and other general implications. Furthermore the paper suggests mechanisms by which several of these challenges can be met and managed.
      Keywords: mandatory CSR; companies; non-governmental organisations; NGOs; compliance; capacity building; CSR implementation; CSR board; CSR policy Section 135; Schedule VII
      Citation: International Journal of Business Governance and Ethics, Vol. 12, No. 1 (2017) pp. 90 - 106
      PubDate: 2017-07-17T23:20:50-05:00
      DOI: 10.1504/IJBGE.2017.085240
      Issue No: Vol. 12, No. 1 (2017)
       
 
 
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