Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

PUBLIC FINANCE, TAXATION (37 journals)

Showing 1 - 35 of 35 Journals sorted alphabetically
American Economic Journal : Economic Policy     Full-text available via subscription   (Followers: 164)
Analyses of Social Issues and Public Policy     Hybrid Journal   (Followers: 14)
Annals of Public and Cooperative Economics     Hybrid Journal   (Followers: 6)
Annual Review of Public Health     Open Access   (Followers: 33)
Antitrust Bulletin     Hybrid Journal   (Followers: 8)
Australian Journal of Public Administration     Hybrid Journal   (Followers: 214)
BMC Public Health     Open Access   (Followers: 126)
Canadian Public Policy / Analyse de Politiques     Hybrid Journal   (Followers: 4)
Corporate Governance International Journal of Business in Society     Hybrid Journal   (Followers: 4)
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
Economics of Governance     Hybrid Journal   (Followers: 8)
Financial Internet Quarterly     Open Access  
Governance : An International Journal of Policy, Administration and Institutions     Hybrid Journal   (Followers: 51)
HOLISTICA ? Journal of Business and Public Administration     Open Access  
Institute of Public Affairs Review: A Quarterly Review of Politics and Public Affairs, The     Full-text available via subscription   (Followers: 8)
International Journal of Business Governance and Ethics     Hybrid Journal   (Followers: 5)
International Journal of Corporate Governance     Hybrid Journal   (Followers: 4)
International Journal of Disclosure and Governance     Hybrid Journal   (Followers: 6)
International Journal of Organization Theory and Behavior     Hybrid Journal   (Followers: 1)
International Journal of Public Health     Hybrid Journal   (Followers: 15)
International Journal of Public Policy     Hybrid Journal   (Followers: 5)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Business Thought     Full-text available via subscription  
Journal of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Management and Governance     Hybrid Journal   (Followers: 8)
Journal of Monetary Economics     Hybrid Journal   (Followers: 95)
Journal of Public Affairs     Hybrid Journal   (Followers: 1)
Journal of Public Economics     Hybrid Journal   (Followers: 76)
Journal of Public Economics Plus     Open Access  
Journal of Public Policy     Hybrid Journal   (Followers: 26)
Jurnal Akuntansi dan Perpajakan     Open Access  
Public Integrity     Full-text available via subscription   (Followers: 1)
Public Money & Management     Hybrid Journal   (Followers: 7)
Public Understanding of Science     Hybrid Journal   (Followers: 15)
Similar Journals
Journal Cover
Journal of Management and Governance
Journal Prestige (SJR): 0.441
Citation Impact (citeScore): 1
Number of Followers: 8  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1385-3457 - ISSN (Online) 1572-963X
Published by Springer-Verlag Homepage  [2469 journals]
  • Introduction to the special issue: “Performance measurement systems in
           universities: Threats or opportunities for governance'”

    • Free pre-print version: Loading...

      PubDate: 2022-05-16
       
  • Corporate social responsibility and firm financial performance: the
           moderating effects of size and industry sensitivity

    • Free pre-print version: Loading...

      Abstract: Abstract This paper investigates the influence of corporate social responsibility on firm performance by integrating simultaneously the moderating effects of the firm size and its industry profile. To conduct our study, we use annual environmental, social and governance (ESG) data on 407 European firms listed in STOXX Europe 600 Index during the period 2002–2018. Results reveal that the moderating effect of size is positive for environmentally sensitive industries and negative for environmentally non-sensitive industries. We conclude that in environmentally non-sensitive industries, large firms engage in symbolic CSR practices, while smaller ones implement substantive CSR actions. However, in environmentally sensitive industries, in order to meet stakeholders’ requirements, large firms engage in effective CSR initiatives, while smaller ones, being forced to involve in costly CSR practices, would be harmed and lose all interest in CSR implementation. This study has implications for policymakers, investors and corporate managers in various industries for evaluating and controlling the effectiveness of CSR practices and initiatives.
      PubDate: 2022-04-28
       
  • Digitalisation and accounting language games in organisational contexts

    • Free pre-print version: Loading...

      Abstract: Abstract The ambition of digitalisation to create centralised knowledge for all organisational actors may lead to the risk of de-contextualising that knowledge from the situation in which the information was generated, neglecting the specificities of local organisational contexts. To prevent such risk, digitalisation should promote the spread of a common language between its users who share rules and principles that lead to the same meanings. We refer to the concept of the language game to study how accounting reports receive meanings according to their use, and thereby how the use of accounting language helps in managing the specifics of organisational contexts. Considering complex organisations where different local accounting language games coexist, management accounting studies on digitalisation fail to explain how digital technology can promote the combination of those language games. The present study aims to answer the question of how digitalisation, promoting a global accounting language game, favours the combination of the accounting language games arising from local organisational contexts. This question is addressed by examining the case of the performance measurement of the new product development process in a multidivisional company. The case evidence highlights how a digital platform, promoting a corporate accounting language game for the whole organisation, favoured the combination of divisional accounting language games. The paper points out how digitalisation affects the boundaries between local and global accounting language games in the production of knowledge for decision-making. Also, the paper shows how digital technology is beneficial only when it does not compromise interactions between the different organisational contexts.
      PubDate: 2022-04-24
       
  • The impact of employee shareholding on corporate governance: the employee
           shareholder director in France

    • Free pre-print version: Loading...

      Abstract: Abstract Employee share ownership offers the workforce an opportunity to participate in the growth of their company via two mechanisms: profit sharing and power sharing. Profit sharing has been widely studied in the academic literature. Power sharing, on the other hand, has received little attention—notably in the form of the presence of a director representing the interests of employees who own shares on governance bodies. We study 10 French companies with employee shareholder representation on governance bodies, and our findings reveal the dual nature of the role. On the one hand, the participation of employee shareholders in governance bodies seems to have an influence on the disciplinary, partnership, cognitive and behavioural levels. On the other hand, it can be a source of entrenchment, as tensions that are specific to this little-known mandate reflect tensions within the company itself.
      PubDate: 2022-04-19
       
  • Practice and challenge of urban land governance: an empirical study in
           Tigrai, East Africa

    • Free pre-print version: Loading...

      Abstract: Abstract The purpose of the study was to assess the practices and challenges of urban land governance in the Tigrai Region. This study employed a concurrent nested design. Data were collected from 177 officeholders and customers through questionnaires. Besides, interviews were conducted with purposefully selected officeholders. The results of the data analysis were presented using mean, standard deviation, Pearson correlation, and logistic regression to see the relationship between the independent variables and the dependent variable. The major findings showed that the elements of good urban governance (participation, responsiveness, accountability, transparency, equity, and efficiency and effectiveness) are not practiced appropriately. The major challenges in good urban land governance are lack of resources, commitment, human resources, clear rules and regulations, modern service delivery, materials, budget, and rent-seeking behavior. As a result, citizens are not satisfied with the urban land governance system and implementation process. Thus, the government should reconsider strengthening urban land institutions.
      PubDate: 2022-03-31
       
  • Correction to: Introduction to the special issue: “corporate governance
           of sustainability”

    • Free pre-print version: Loading...

      PubDate: 2022-03-22
       
  • Correction to: Systemic sustainability: toward an organic model of
           governance—a research note

    • Free pre-print version: Loading...

      PubDate: 2022-03-21
       
  • Integrating strategic planning and performance management in universities:
           a multiple case-study analysis

    • Free pre-print version: Loading...

      Abstract: Abstract Over time, public universities have been involved in a process of modernisation based on a new concept of governance and managerial methods for increasing efficiency and effectiveness, as well as transparency and accountability. This paper aims to investigate the link between strategic planning systems and performance management systems in Italian universities by answering the following research question: to what extent do strategic planning tools contribute to performance management systems and, vice versa, to what extent can performance management systems help in the reshaping of universities’ strategies' To this end, we adopt a qualitative approach by conducting a multiple case-study analysis in the Italian context. Data are gathered through documentary analysis and interviews as primary research methods. Since scholars have mainly focused their attention on strategic planning or performance management in universities in isolation, the originality of this research lies in the attempt to connect these two important research fields, whose mutual interdependences are still to a certain extent unexplored. The implications of this study concern recommendations and suggestions for universities’ governance bodies to support their decision-making processes in the definition of their long-term objectives and performance management systems.
      PubDate: 2022-03-13
       
  • Bankruptcy in Indian context: perspectives from corporate governance

    • Free pre-print version: Loading...

      Abstract: Abstract The purpose of this study is to gauge the efficacy of theories of corporate governance in alleviating bankruptcy in the Indian context. The study uses logistic regression and Cox proportional hazard model on a sample of 680 firm observations. Two-stage least squares regression is employed to mitigate endogeneity issues. Main results support agency theory in terms of CEO non-duality, low CEO compensation, and concentrated ownership variables, and defend resource dependence theory with respect to large board size and high directors’ attendance, for precluding bankruptcy. Internal and external governance mechanisms are more favourable in 5 to 3 years and 1 to 2 years prior to bankruptcy, respectively. The predictive power of governance models is found to be better than of financial models in 5 to 4 years prior to bankruptcy. Combined models involving both governance and financial variables outperform standalone governance or financial models and are most accurate in the fifth year preceding bankruptcy. Additional tests show that the time availability of independent directors holds more importance over their resourcefulness in the initial years of distress. This study has a few key takeaways for stakeholders, companies, and regulating bodies. It is suggested that regulators enforce CEO non-duality and necessitate a minimum number of board meetings to be attended per year by the directors. This is one of the first studies to develop a corporate governance model on bankruptcy in the Indian context since the enactment of its new bankruptcy code.
      PubDate: 2022-03-07
       
  • Academics’ perception of identity (re)construction: a value conflict
           created by performance orientation

    • Free pre-print version: Loading...

      Abstract: Abstract University autonomy and performance orientation have been the central points of the French higher education modernisation reforms since the 1990s. These reforms have met with criticism and opposition from academics for introducing new values and professional norms that they argue are incompatible with the academic profession. The present research analyses the experience of French academics from three public universities of the new, performance-oriented management model. It explores academics’ perception of the effects of this evolution on their professional identity. Thirty-seven semi-structured interviews were analysed using NVivo software. The results show that the new governance model stressing managerialism with an empowered president, combined with the growing importance of performance measurement systems, has created tensions between traditional norms, values, and practices on the one hand and the objectives and culture of the emerging formal institutional structure and management on the other. The research sheds light on an important value conflict in the context of the transformation of academic identity as a result of the competitive and performance-oriented culture. This evolution has influenced (at least partially) the way academics perceive their profession and reduced the admiration they had before.
      PubDate: 2022-03-04
       
  • Systemic sustainability: toward an organic model of governance—a
           research note

    • Free pre-print version: Loading...

      Abstract: Abstract Increasing pressure for sustainable development has resulted in a multitude of reporting practices intended to provide more transparent information on progress toward greater sustainability. We argue that measurement as an operating mode has emerged as a magic solution for reversing the trend towards unsustainable development, but as tools the use of such metrics cannot alone be regarded as sufficient to achieve this goal. We assert that to enable reflection on coherent systems of governance much work is needed on the conceptualisation, determinants and consequences of sustainable development. To this end we urge a shift away from this existing mechanistic type of corporate and public governance and propose a systemic transformation to cooperative multi-level interactions in governance where local communities are empowered to act according to the natural rhythyms of the planet. Our framework for what we term organic governance departs from local actions carried out in isolation, moving towards a global vision integrated at the national and regional levels based on shared values drawn from deeper understandings of natural ecosystems at local levels. This approach requires continual adaptation at local levels where economy and policy making serve the social wellbeing of local communities. In this research note we set out the conceptual basis for our organic governance framework.
      PubDate: 2022-03-02
      DOI: 10.1007/s10997-022-09624-x
       
  • Voluntary disclosure, tax avoidance and family firms

    • Free pre-print version: Loading...

      Abstract: Abstract This study examines the effect of voluntary disclosure in annual reports on tax avoidance activities. The agency theory of tax avoidance suggests that tax sheltering is associated with important agency costs, underlining the importance of corporate governance mechanisms such as voluntary disclosure in shaping tax planning. Using a sample of 3448 firm-year observations of French listed firms over 2007–2013, the results show that voluntary disclosure is associated with lower tax avoidance activities, providing evidence that this disclosure can be seen as an effective monitoring tool that reduces the insiders’ likelihood to engage in rent extraction through tax avoidance activities. The results also indicate that the negative effect of voluntary disclosure on tax avoidance is significant only when family control is below 40%, suggesting that the disciplinary role of voluntary disclosure is limited to firms with relatively low family control levels. Overall, our findings are consistent with the agency theory of tax avoidance and highlight the important role of corporate disclosure in improving corporate governance.
      PubDate: 2022-03-01
       
  • The influence of board members with foreign experience on the timely
           delivery of financial reports

    • Free pre-print version: Loading...

      Abstract: Abstract This study examines the effect of the presence of foreign experts on a company’s board on the important characteristic of high-quality financial reporting: timeliness. We focus on experts with foreign experience (EFEs) who are board members, in the context of a dual board model. The sample is drawn from the population of Polish nonfinancial firms listed on the Warsaw Stock Exchange during 2010–2015. For analysis, we use the generalised method of moments with fixed effects. After controlling for corporate governance and firm characteristics, we find that the presence of EFEs shortens the time necessary to deliver financial reports. Our findings enrich the knowledge on the monitoring role of EFEs in corporate governance, especially in the context of the insider model of corporate governance and a dual board structure. The findings have significant implications for policy formulation and provide evidence that the presence of EFEs on supervisory boards may lead to increased timeliness of financial reporting, thus increasing financial reporting quality.
      PubDate: 2022-03-01
       
  • The foundations of governance: implications of entity theory for
           directors’ duties and corporate sustainability

    • Free pre-print version: Loading...

      Abstract: This paper examines two distinct corporate theories, shareholder primacy and entity theory, as foundations of corporate governance and their implications for corporate sustainability. Specifically, the purpose of this paper is to argue for a shift in perspective away from shareholder primacy towards an alternative approach—entity theory. It considers why shareholder primacy as a foundation for governance is problematic for facilitating sustainable business decisions and suggests that conceptualizing the company as an entity would provide a more appropriate theoretical foundation for governance which lends itself to sustainable corporate conduct. Although abstract in isolation, such corporate theories can have real world influence on governance and subsequently director behavior. This point is illustrated by contrasting the extent to which directors, as part of their duty to act in good faith in the best interests of the company, can factor sustainability interests into their business decisions across a shareholder orientated jurisdiction, the United Kingdom, and an entity orientated jurisdiction, Canada. The analysis demonstrates the implications of entity theory for sustainable director decisions when acting in the best interests of the company; namely, a reduction of the pressures associated with the shareholder primacy drive, broader notions of what constitutes corporate interest, and a recognition of the entity’s role in society to behave as a good corporate citizen.
      PubDate: 2022-03-01
       
  • Board demographic diversity, institutional context and corporate
           philanthropic giving

    • Free pre-print version: Loading...

      Abstract: Abstract Research findings generally suggest that board diversity has an effect on performance, be it social or financial, but there is uncertainty as to the strength and direction of the effect. In this study, we respond to two questions: (1) Do differences in the diversity of board demographic characteristics have an effect on Corporate Philanthropic Giving (CPG)' Does the institutional context affect such a relationship' We use a sample of all listed non-financial Chinese firms from 2010 to 2014. Our findings confirm that corporate giving is indeed related to gender, age, tenure, functional and foreign experience diversity. More importantly, the relationships are significantly moderated by the institutional context, as measured by the governance regime and the level of market development. This paper contributes convincing empirical evidence that within-board demographic diversity characteristics, controlled by board structural characteristics, have a clear effect on corporate giving, and that this effect is affected by the institutional context. This in turn should facilitate responding to a wider set of stakeholders’ needs and issues. Each of these findings is a contribution to theory and have important implications for research on corporate social responsibility, or corporate governance, and for managing board composition.
      PubDate: 2022-03-01
       
  • Corporate governance and sustainability: a review of the existing
           literature

    • Free pre-print version: Loading...

      Abstract: Over the last 2 decades, the literature on corporate governance and sustainability has increased substantially. In this study, we analyze 468 research studies published between 1999 and 2019 by employing three clustering analysis visualization techniques, namely keyword network clustering, co-citation network clustering, and overlay visualization. In addition, we provide a brief review of each cluster. We find that the number of published items that fall under our search criteria has grown over the years, having surged at various times including 2014. We identified three main thematic clusters, which we have called (1) corporate social responsibility and reporting, (2) corporate governance strategies, and (3) board composition. The weighted average years that major keywords appear in the literature published over the last 2 decades fall into a period of 4 years between 2014 and 2017. This is due to the massive increase in the number of publications on corporate governance and sustainability in recent years. By means of chronological analysis, we observe a transition from more abstract concepts—such as ‘society,’ ‘ethics,’ and ‘responsibility’—to more tangible and actionable terms such as ‘female director,’ ‘board size,’ and ‘independent director.’ Our review suggests that corporate governance and sustainability literature is evolving from quite a conceptual approach to rather more strategic and practical studies, while its theoretical roots can be traced back to a number of foundational studies in stakeholder theory, agency theory and socio-political theories of voluntary disclosure.
      PubDate: 2022-03-01
       
  • The role of dyadic interactions between CEOs, chairs and owners in family
           firm governance

    • Free pre-print version: Loading...

      Abstract: Abstract The objective of this case-based study is to understand how the dyadic interaction between the key governance actors can influence the decision-making aimed at directing and controlling a family firm. The study provides evidence that dyadic interaction at the back stage of the formal governance process can offer a privileged position for the family firm owners who serve on the board, and the non-family member Chair of the Board, to influence decision-making before, after and between board meetings. The cases studied suggest that dyadic interactions can serve as preparation for formal board processes and complement and clarify them, yet they also have the potential to conflict with them. Dyadic interaction is also shown to offer important relational and emotional benefits that may not necessarily be achieved through larger group interaction. The findings suggest that although the actors can self-regulate their behaviour through informal rules, the rules may imperfectly address one risk of dyadic interaction—the reduced cognitive conflict among the board.
      PubDate: 2022-03-01
       
  • The impact of boards of directors’ characteristics on cash holdings
           in uncertain times

    • Free pre-print version: Loading...

      Abstract: Abstract This study examines the relationship between the board of directors and cash holdings before and during the global financial crisis. We focus on the main demographic characteristics of the board: CEO duality, independent directors, and board size. Employing a sample of listed Italian industrial firms over the period 2003–2013, our empirical findings show the different behaviors of the members of the board of directors in determining cash holdings in normal conditions and during a crisis. In normal periods, in line with agency theory, a vigilant board—characterized by a high proportion of independent directors—reduces cash holdings. Diversely, the presence of CEO duality and larger boards increase cash holdings. In times of crisis, members of the board of directors abandon their monitoring duties or opportunistic behavior and become more participative to help the firm to survive. The results suggest that the effects of the board of directors’ characteristics are contingent on a firm’s external environment.
      PubDate: 2022-03-01
       
  • Shaping CEOs’ future focus through shareholder activism: the role of
           proposal characteristics

    • Free pre-print version: Loading...

      Abstract: Abstract Research on the outcomes of shareholder activism has gained momentum among management scholars in recent years. However, studies focusing on the way shareholder activists affect top managers’ cognition are still in its infancy. Thus, this study examines the relationship between shareholder activism and chief executive officers’ (CEOs’) future focus on the basis of signaling theory. By applying a contingency view and considering various characteristics of proposals by activists as pivotal moderators, it intends to reveal the conditions under which activists stimulate CEOs’ future focus. Empirical analyses not only confirm that shareholder activism shapes CEOs’ future focus but also reveal that this effect is stronger when shareholder proposals are written in an analytical and powerful tone, contain more adverbs and verbs, and trigger CEOs’ cognition by highlighting negativity. Conversely, more self-related proposals reduce activists’ positive impact. Supplemental analyses indicate that the relationship between shareholder activism and CEOs’ future focus may vary under the different characteristics of the boards of directors. Generally, the study provides an innovative and more ‘humanized’ perspective on the literature being among the first to examine the impact of shareholder activism on CEOs’ future focus based on signaling theory. By exploring communication characteristics, the study also applies a relatively novel lens in management research. Moreover, it offers valuable practical implications for shareholders (proposals as effective means to increase interest alignment between shareholders and top-level executives), CEOs (proposals as an impetus to become more aware of future events), and boards of directors (proposals as an important governance tool).
      PubDate: 2022-03-01
       
  • Introduction to the special issue: “corporate governance of
           sustainability”

    • Free pre-print version: Loading...

      PubDate: 2022-02-26
      DOI: 10.1007/s10997-022-09623-y
       
 
JournalTOCs
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Email: journaltocs@hw.ac.uk
Tel: +00 44 (0)131 4513762
 


Your IP address: 35.170.82.159
 
Home (Search)
API
About JournalTOCs
News (blog, publications)
JournalTOCs on Twitter   JournalTOCs on Facebook

JournalTOCs © 2009-