Search results for: advocacy governance scholar Usman
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1507

Search results for: advocacy governance scholar Usman

1507 Arabic Scholar’s Governance Advocacy and Nigeria’s National Security in Nigeria: Perspective of Al-Shaykh Usman Bin Fodio

Authors: Mohammad Jamiu Abdullahi, Shykh Ahmed Abdussalam

Abstract:

The emergence of Arabic on the shore of West Africa heralded the practise of Islam and advocation for a just and egalitarian society. Islam, it was argued, has been perverted and subverted by the Hausa leadership. This necessitated the call for reforming Islam. Al-Shaykh Usman Bin Fodio grabbed the opportunity and fought the perverts to restore the glory of Islam and establish shari'ah way of life. This was the practice, especially in the northern part of Nigeria until the incursion of colonialism. The conquest of the colonial master halted the rule of jihadi leaderships and subjected them to colonialism under which only some aspects of Islamic system considered potentially beneficial to the British interest were retained. The current socio-political and economic crises in Nigeria has necessitated the need to look inwardly to the bulk of works, in Arabic, left behind by the Muslim scholars to help to salvage the country from its present political crisis, economic paralysis and legal decadence. This paper, therefore, examines the relevance of Arabic literary works that housed political/legal theories to salvaging the country from its present political crises, economic paralysis and legal decadence.

Keywords: Arabic Fodio Nigeria security, advocacy governance scholar Usman, British colonial perspective shaykh, leadership Islam jihad politics

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1506 Toward an Appropriate Index for Corporate Governance

Authors: Bita Mashayekhi, Farzaneh Jalali, Alemeh Yazdanian

Abstract:

This study contributes to identifying the corporate governance indices in previous researches by using content analysis on relevant papers published in 20 top accounting journals according to Google Scholar ranking, dated from 1990 to 2016. For this purpose, 65 papers are scrutinized deeply, and the concepts of corporate governance are coded and categorized. Then extracted indices are clustered into 10 and 51 categories and subcategories, respectively; and their frequencies are determined. Results show that the board of directors’ characteristics is employed more frequently in reviewed papers, and the board of directors’ independency is the most frequent index within the 97 percent of our sample. Duality, board size, and ownership structure have more frequencies in comparison with other extracted corporate governance indices.

Keywords: corporate governance, content analysis, corporate governance index, top accounting journals

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1505 Comparison of the H-Index of Researchers of Google Scholar and Scopus

Authors: Adian Fatchur Rochim, Abdul Muis, Riri Fitri Sari

Abstract:

H-index has been widely used as a performance indicator of researchers around the world especially in Indonesia. The Government uses Scopus and Google scholar as indexing references in providing recognition and appreciation. However, those two indexing services yield to different H-index values. For that purpose, this paper evaluates the difference of the H-index from those services. Researchers indexed by Webometrics, are used as reference’s data in this paper. Currently, Webometrics only uses H-index from Google Scholar. This paper observed and compared corresponding researchers’ data from Scopus to get their H-index score. Subsequently, some researchers with huge differences in score are observed in more detail on their paper’s publisher. This paper shows that the H-index of researchers in Google Scholar is approximately 2.45 times of their Scopus H-Index. Most difference exists due to the existence of uncertified publishers, which is considered in Google Scholar but not in Scopus.

Keywords: Google Scholar, H-index, Scopus, performance indicator

Procedia PDF Downloads 238
1504 Internalising Islamic Principles of Theocracy as a Pedestal for Good Governance in Nigeria

Authors: Busari Moshood Olanyi

Abstract:

Good governance remains the expectation of every political party in power, especially in this democratic dispensation of the Nigerian Nation. The need to ensure that the citizenry enjoys the dividends of democracy as often promised during various electioneering campaigns is envisioned to be the motif for different agendas and political slogans by different administrations. Unfortunately, different political agendas towards the security of lives and properties, halting the pillage of the economy by corrupt public officials and creation of employment opportunities for the youths, have a record of setback in the history of political leadership and governance in Nigeria. Therefore, the paper examined the principles of Islamic theocracy in its advocacy for a paradigm shift in the Nigerian political system, with a view to engendering good governance. Islamic political terms such as Shūrā (mutual consultation), ‘Adālah (equality and justice), Khilāfah (succession and stewardship) Majlis ash-Shūrā (consultative forum) and Muḥāsabah (accountability) were espoused as sacrosanct to implementing Islamic theocracy as an alternative system of government in Nigeria. The paper concluded by being flexible on the nomenclature of the suggested political system, considering the multi-religious nature of the country as a political entity. Among other recommendations, infusion of politics into our moral/religious system and not the other way round was considered a good step in the direction of a political paradigm shift for ensuring good governance and guaranteeing its sustainability in Nigeria.

Keywords: Nigerian nation, democracy, good governance, Islamic theocracy, paradigm shift

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1503 Inclusion of Students with Disabilities (SWD) in Higher Education Institutions (HEIs): Self-Advocacy and Engagement as Central

Authors: Tadesse Abera

Abstract:

This study aimed to investigate the contribution of self-advocacy and engagement in the inclusion of SWDs in HEIs. A convergent parallel mixed methods design was employed. This article reports the quantitative strand. A total of 246 SWDs were selected through stratified proportionate random sampling technique from five public HEIs in Ethiopia. Data were collected through Self-advocacy questionnaire, student engagement scale, and college student experience questionnaire and analyzed through frequency, percentage, mean, standard deviation, correlation, one sample t-test and multiple regression. Both self-advocacy and engagement were found to have a predictive power on inclusion of respondents in the HEIs, where engagement was found to be more predictor. From the components of self-advocacy, knowledge of self and leadership and from engagement dimensions sense of belonging, cognitive, and valuing in their respective orders were found to have a stronger predictive power on the inclusion of respondents in the institutions. Based on the findings it was concluded that, if students with disabilities work hard to be self-determined, strive for realizing social justice, exert quality effort and seek active involvement, their inclusion in the institutions would be ensured.

Keywords: self-advocacy, engagement, inclusion, students with disabilities, higher education institution

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1502 The Collaborative Advocacy Work of Language Teachers

Authors: Sora Suh, Catherine Michener

Abstract:

This paper examines the collaborative forms of advocacy that a group of four public school teachers took for their emergent bilingual students in one public school district. While teacher advocacy takes many forms in and out of the classroom, much advocacy work is done by individuals and less by collective action. As a result, individual teachers risk isolation or marginalization in their school contexts when they advocate for immigrant youth. This paper is intended to contribute to the documentation and understanding of teachers’ advocacy work as a collaborative act in teacher education research. The increase of ELs in US classrooms and a corresponding lack of teacher preparation to meet the needs of ELs has motivated the training of educators in linguistically responsive education (e.g., ESL, sheltered English instruction [SEI], bilingual education). Drawing from educational theories of linguistically responsive teaching for preparing educators, we trace the linguistically responsive advocacy work of the teachers. The paper is a multiple case study that tracks how teachers’ discussions on advocacy during a teacher preparation program leading to collaborative actions in their daily teaching lives in and out of school. Data collected includes online discussion forums on the topic of advocacy, course assignments on the topic of advocacy, video-audio recordings of classroom teaching observations, and video-audio recordings of individual and focus group interviews. The findings demonstrate that the teachers’ understanding of advocacy developed through collaborative partnerships formed in the teacher preparation program and grew into active forms of collaborative advocacy in their teaching practice in and out of school. The teachers formed multi-level and collaborative partnerships with teachers, families, community members, policymakers from the local government, and educational researchers to advocate for their emergent bilingual students by planning advocacy events such as new family orientations for emergent bilinguals, professional development for general education teachers on the topic of linguistically responsive instruction, and family nights hosted by the district. The paper’s findings present types of advocacy work in which teachers engage (pedagogical, curricular, out-of-school work) and provide evidence of collaborative advocacy work by a group of engaged educators. The paper highlights the increased agency and effective advocacy of teachers through teacher education and collaborative partnerships and suggests a need for more research on collaborative forms of teacher advocacy for emergent bilinguals.

Keywords: language education, teacher advocacy, language instruction, teacher education

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1501 Saudi Arabia's Perspective over Worldwide Governance Indicators

Authors: Sultan S. Alsajjan

Abstract:

Understanding the public governance in Middle East's countries is one of the challenging matters for any researcher. The Middle East, for the last century, has been in fluctuated situations. Understating the public governance in Saudi Arabia is an extra challenge because Saudi Arabia has its unique culture and political system. The World Bank had launched 1996 Worldwide Governance Indicators. These indicators assist any country to rank its position in public governance how it is performing in this field. Saudi Arabia had ranked in some worldwide governance indicators at the bottom of indicators' list. For instance, according to the Worldwide Governance indicator (2018), Saudi Arabia had ranked in 192 out of 204 countries in 'Voice and Accountability Indicator'. In this paper, the reader will find in-depth analysis and evaluation of Saudi Arabia's positions in Worldwide Governance Indicators. Saudi Arabia had never considered the concept of public governance and worldwide governance indicators because of its economic situation, political characteristics, and social nature.

Keywords: pubic governance, Middle East, Saudi Arabia, and worldwide governance indicators

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1500 Examining the Relevance of Electoral Commission in Fostering Democratic Governance in Nigeria

Authors: Ahmed Usman

Abstract:

This paper attempts to examine the relevance of an Electoral Commission in the democratic process of governance in Nigeria. However, democratic system and governance present a clear indication of responsive and responsible governments. The idea of a government being responsive and responsible is based on the premise of conventional principles of democracy such as freedom of political, economic and social rights of and individual. More so, upholding of the Rule of Law based on the ground of constitutionalism is a clear manifestation of the democratic governance. The burdens of ascertaining theses democratic ethos rely solely on the constituted election management body known as Independent National Electoral Commission (INEC) for the case of Nigeria. This body is however, saddled with the responsibility of organizing and conducting periodic regular credible election known as free and fair election. The body also, is expected to be neutral, and independent to ensure fair treatment to all. It is on the basis of this fair treatment that credible leaders emerged. To this end, the paper examines the powers, functions and features of Independent National Electoral Commission. More so, the concepts of election and democracy have been operationalized. It is obvious that electoral process in Nigeria is marred with series of problems of which the paper identified and solutions were proffered towards credible, free and fair elections for sustainable democratic governance. In order to succinctly discuss and analyze the issues at stake, Structural Functional Analysis theory is adopted as a theoretical frame work for the paper.

Keywords: election, electoral commission, democracy, governance

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1499 Place and Role of Corporate Governance in Japan

Authors: Feddaoui Amina

Abstract:

In a broad sense, corporate governance covers the organization of the control and management. The term is also used in a narrower sense, to refer to the relationship between shareholders, and the company’s board. There are a lot of discussions devoted to the understanding of the corporate governance role and its principles. In this paper, we are going to describe the definition of corporate governance as a control system and its principles, and find the role of corporate governance and its pillars. Finally, we are going to drop the theoretical study on the case of Japan.

Keywords: corporate governance, place, role, Japan

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1498 Good Environmental Governance Realization among the Three King Mongkut's Institutes of Technology in Bangkok, Thailand

Authors: Pastraporn Thipayasothorn, Vipawan Tadapratheep, Jintana Nokyoo

Abstract:

A physical realization of good environmental governance about an environmental principle, educational psychology and architecture in the three King Mongkut's Institutes of Technology, is generated for researching physical environmental factors which related to the good environmental governance, communication between the good environmental governance and a physical environmental, and a physical environmental design policy. Moreover, we collected data by a survey, observation and questionnaire that participants are students of the three King Mongkut's Institutes of Technology, and analyzed a relationship between a building utilization and the good environmental governance awareness. We found that, from the data analysis, a balance and creativity participation which played as the project users and communities of the good governance environmental promotion in the institutes helps the good governance and environmental development in the future.

Keywords: built environment, good governance, environmental governance, physical environmental

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1497 Corporate Governance, Performance, and Financial Reporting Quality of Listed Manufacturing Firms in Nigeria

Authors: Jamila Garba Audu, Shehu Usman Hassan

Abstract:

The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. Published accounting information in financial statements is required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The relationship between corporate governance and performance to financial reporting quality is imperative; this is because despite rapid researches in this area the findings obtained from these studies are constantly inconclusive. Data for the study were extracted from the firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences; the data was empirically tested. A multiple regression was employed to test the model as a technique for data analysis. The results from the analysis revealed a negative association between all the regressors and financial reporting quality except the performance of listed manufacturing firms in Nigeria. This indicates that corporate governance plays a significant role in mitigating earnings management and improving financial reporting quality while performance does not. The study recommended among others that the composition of audit committee should be made in accordance with the provision for code of corporate governance which is not more than six (6) members with at least one (1) financial expert.

Keywords: corporate governance, financial reporting quality, manufacturing firms, Nigeria, performance

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1496 Advocacy for Increasing Health Care Budget in Parepare City with DALY Approach: Case Study on Improving Public Health Insurance Budget

Authors: Kasman, Darmawansyah, Alimin Maidin, Amran Razak

Abstract:

Background: In decentralization, advocacy is needed to increase the health budget in Parepare District. One of the advocacy methods recommended by the World Bank is the economic loss approach. Methods: This research is observational in the field of health economics that contributes directly to the magnitude of the economic loss of the community and the government and provides advocacy to the executive and legislative to see the harm it causes. Results: The research results show the amount of direct cost, which consists of household expenditure for transport Rp.295,865,500. Indirect Cost of YLD of Rp.14.688.000, and YLL of Rp.28.986.336.00, so the amount of DALY is Rp.43.674.336.000. The total economic loss of Rp.43.970.201.500. These huge economic losses can be prevented by increasing the allocation of health budgets for promotive and preventive efforts and expanding the coverage of health insurance for the community. Conclusion: There is a need to advocate the executive and legislative about the importance of guarantee on public health financing by conducting studies in terms of economic losses so that all strategic alliances believe that health is an investment.

Keywords: advocacy, economic lost, health insurance, economic losses

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1495 Self-Serving or Self-Effacing: An Analysis of the Zimbabwe-United Kingdom Diaspora`S Role in Human Rights Advocacy

Authors: J.T. Chivanga

Abstract:

This paper conceptualizes the significance of human rights activism by the Zimbabwean diaspora in the United Kingdom by analyzing how the diaspora advocates for the promotion of the rights of the people in Zimbabwe. It critiques the strategic essentialism theory that is used by the government of Zimbabwe as a basis to discredit the work of transnational advocacy groups. The research advances this position by articulating that the diaspora does not falsify nor simplify them to garner external support on the human rights situation in Zimbabwe. It establishes and shows the significance of transnational advocacy by articulating how the Zimbabwean diaspora addresses and brings to the attention of the international community human rights violations in Zimbabwe that would otherwise not have seen the light of day due to the absence of a conducive environment in that country that stifles the organization of protests under repressive laws such as the public order and security act of 2009.

Keywords: strategic essentialism, transnational advocacy, public order and security act, Zimbabwe diaspora

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1494 Getting What You Paid For: Using Mutual Fund Governance to Predict the Activeness of Mutual Funds

Authors: Matthew Morey, Aron Gottesman

Abstract:

This paper examines the relationship between mutual fund governance and the activeness of equity mutual funds. Using a fund’s corporate culture as a proxy for its governance and controlling for other variables, we find that funds with the better governance are significantly more active than other funds. Further, we find the probability of finding a highly active fund increases significantly as the governance of the fund improves. We also find some evidence that the probability of finding a closet index fund increases as the governance of the fund declines. These results demonstrate that mutual fund governance should be considered carefully when making mutual fund investment decisions.

Keywords: active, share, mutual funds, economics

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1493 Causal Relationship between Corporate Governance and Financial Information Transparency: A Simultaneous Equations Approach

Authors: Maali Kachouri, Anis Jarboui

Abstract:

We focus on the causal relationship between governance and information transparency as well as interrelation among the various governance mechanisms. This paper employs a simultaneous equations approach to show this relationship in the Tunisian context. Based on an 8-year dataset, our sample covers 28 listed companies over 2006-2013. Our findings suggest that internal and external governance mechanisms are interdependent. Moreover, in order to analyze the causal effect between information transparency and governance mechanisms, we found evidence that information transparency tends to increase good corporate governance practices.

Keywords: simultaneous equations approach, transparency, causal relationship, corporate governance

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1492 Governance Structure of Islamic Philanthropic Institution: Analysis of Corporate WAQF in Malaysia

Authors: Nathasa Mazna Ramli, Nurul Husna Mohd Salleh, Nurul Aini Muhamed

Abstract:

This study focuses on the governance of an Islamic philanthropic institution in Malaysia. Specifically, the internal governance structure of corporate Islamic endowment, or waqf, is being analysed. The purposes of waqf are to provide continuous charity that could generate perpetual income flow for the needy. This study is based on the principle of MCCG 2012, Shariah Governance Framework and charity governance. This study utilises publicly available data to examine the internal governance structure of a corporate waqf. This study finds that the Islamic philanthropic Institution practices, to some extent, have a sound governance structure to discharge their transparency and accountability. Furthermore, findings also showed that though governance structure is in place, most of the structures are not disclosed in the annual reports of the company. Findings from the study could extend the knowledge in these areas and stimulate further research on the governance of Islamic philanthropic institutions, particularly for corporate waqf.

Keywords: accountability, governance, Islamic philanthropic, corporate waqf

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1491 Governance Disclosure Quality and Cooperative Performance in Malaysia

Authors: Intan Waheedah Othman, Maslinawati Mohamad, Azizah Abdullah

Abstract:

Few discussions were made on cooperative governance reforms despite the fact that cooperative movements operate and compete in an identical business environment as the private as well as the public corporations. Due to the scarcity of research examining the issue of governance among cooperatives, this paper is motivated to examine the extent of governance compliance and disclosure among cooperatives, hence the relationship between cooperative governance and its firm performance. Results from the study provide empirical evidence that disclosure on ownership structure and exercise of control rights was found to have significant negative relationship with cooperative firm performance.

Keywords: cooperative, governance, firm performance, Malaysia

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1490 Improving Public Service Delivery by E-Governance

Authors: Aneri Mehta, Neeti Chaudhary

Abstract:

Governments of the countries around the world have started utilizing the potential of technology to deliver online information and services to their citizens. Using ICT in the form of e-governance could yield great benefits in the reform and modernization of the public sector. The experience of e-governance in a number of developed and developing countries has shown that ICT can be a tool for greater service delivery with the goal of improving service quality. E-governance can also promote ‘good governance’, greater civic engagement can increase opportunities for direct representation and voice, and support for increased democracy. This paper discusses and presents the survey findings that seek to test the role of e-governance in improving service delivery by altering the principal-agent relationship. It further seeks to elucidate the quality aspects of public service. Strong leadership is required to implement e-governance to capture and internalize the benefits of quality services and satisfied citizens.

Keywords: public service, service delivery, e-governance, good governance

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1489 Corporate Governance Attributes and Financial Performance in Malaysian Listed Companies

Authors: Idris Adamu Alhaji, Wan Fauziahbt Wan Yusoff

Abstract:

This study was conducted to identify the relationship between Corporate Governance attributes and Firm Performance, various studies, had been carried out mostly in developed countries, in order to identify the relationship between corporate governance attributes and firm performance. Since, the value creation of corporate governance can be measured through the firm performance, corporate governance act as a mechanism to align management's goals with the stakeholders especially to increase firm performance. Despite extensive study of corporate governance there is still an inconsistence relationship between corporate governance attributes and firm performance. Therefore, the aim of this paper is to identify the relationship between corporate governance attributes and firm performance. Five corporate governance element were used as independent variables which include: Independent director, board size, audit committee, leadership structure and board meeting. Meanwhile, the dependent variables are two firm performance measurements; return on equity (ROE) and earning per share (EPS). This study uses quantitative approaches whereby data were gathered from secondary source data were collected from Annual Reports of the companies, online journals etc. This study revealed that, there is a significant relationship between corporate governance attributes and firm performance. Therefore, the results show that good corporate governance practice influence firm performance. Finally, it's hoped that this study provides current corporate governance scenario in Malaysia that can be used to enhance the development of corporate governance of the country.

Keywords: corporate governance, return on equity, earning per share, financial performance

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1488 MegaProjects and the Governing Processes That Lead to Success and Failure: A Literature Review

Authors: Fangwei Zhu, Wei Tian, Linzhuo Wang, Miao Yu

Abstract:

Megaproject has long been a critical issue in project governance, for its low success rate and large impact on society. Although the extant literature on megaproject governance is vast, to our best knowledge, the lacking of a thorough literature review makes it hard for us to gain a holistic view on current scenario of megaproject governance. The study conducts a systematic literature review process to analyze the existing literatures on megaproject governance. The finding indicates that mega project governance needs to be handled at network level and forming a network level governance provides a holistic framework for governing megaproject towards sustainable development of the projects. Theoretical and practical implications, as well as future studies and limitations, were discussed.

Keywords: megaproject, governance, literature review, network

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1487 Corporate Governance in Africa: A Review of Literature

Authors: Kisanga Arsene

Abstract:

The abundant literature on corporate governance identifies four main objectives: the configuration of power within firms, control, conflict prevention and the equitable distribution of value created. The persistent dysfunctions in companies in developing countries in general and in African countries, in particular, show that these objectives are generally not achieved, which supports the idea of analyzing corporate governance practices in Africa. Indeed, the objective of this paper is to review the literature on corporate governance in Africa, to outline the specific practices and challenges of corporate governance in Africa and to identify reliable indicators and variables to capture corporate governance in Africa. In light of the existing literature, we argue that corporate governance in Africa can only be studied in the light of African realities and by taking into account the institutional environment. These studies show the existence of a divide between governance practices and the legislative and regulatory texts in force in the African context.

Keywords: institutional environment, transparency, accountability, Africa

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1486 Good Governance and Human Development: Case of Rwanda

Authors: Hatun Korkmaz

Abstract:

Todays, the developing countries of the world widely face challenges of economic growth, political, social and human development. One of the ways to achieve economic, political and human development is good governance. Without an improvement in good governance, the objectives of human development cannot be achieved. The good governance has become a key issue over preceding two decades and it is the very important component of good economic growth and human development. This paper argues that good governance impacts positively human development with the case of Rwanda. Rwanda is a good example of this subject. In this paper, firstly we explained that what is good governance and human development and how we measure them. Then we researched the relationship between good governance and human development in case of Rwanda with the indexes of many international institutions which are researching in this topics. Rwanda has recorded the 'best progress' since the year 2000, making it the ‘most successful' about governance. Rwanda is seen as one of the top ten countries in the region in terms of relative peace, political stability and economic progress. Part of the reason for Rwanda's success is accountability, which comprises access to information, elimination of corruption and bureaucracy and transparency in public service, which variables cumulatively earned it 72.1 percent. According to this research If countries want batter growth and human development then good reforms of good governance is needed.

Keywords: human development, Rwanda, good governance, governance, development

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1485 Governance Networks of China’s Neighborhood Micro-Redevelopment: The Case of Haikou

Authors: Lin Zhang

Abstract:

Neighborhood redevelopment is vital to improve residents’ living environment, and there has been a national neighborhood micro-redevelopment initiative in China since 2020, which is largely different from the previous large-scale demolition and reconstruction projects. Yet, few studies systematically examine the new interactions of multiple actors in this initiative. China’s neighborhood (micro-) redevelopment is a kind of governance network, and the complexity perspective could reflect the dynamic nature of multiple actors and their relationships in governance networks. In order to better understand the fundamental shifts of governance networks in China’s neighborhood micro-redevelopment, this paper adopted a theoretical framework of complexity in governance networks and analyzed the new governance networks of neighborhood micro-redevelopment projects in Haikou accordingly.

Keywords: neighborhood redevelopment, governance, networks, Haikou

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1484 Corporate Governance and Firm Performance in the UAE

Authors: Bakr Ali Al-Gamrh, Ku Nor Izah B. Ku Ismail

Abstract:

We investigate the relationship between corporate governance, leverage, risk, and firm performance. We use a firm level panel that spans the period 2008 to 2012 of all listed firms on Abu Dhabi Stock Exchange and Dubai Financial Market. After constructing an index of corporate governance strength, we find a negative effect of corporate governance on firm performance. We, however, discover that corporate governance strength indirectly improves the negative influence of leverage on firm performance in normal times. On the contrary, the results completely reversed when there is a black swan event. Corporate governance strength plays a significantly negative role in moderating the relationship between leverage and firm performance during the financial crisis. We also reveal that corporate governance strength increases firms’ risk and deteriorates performance during crisis. Results provide evidence that corporate governance indirectly plays a completely different role in different time periods.

Keywords: corporate governance, firm performance, risk, leverage, the UAE

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1483 Managerial Risk-Taking: Evidences from the Tourism Industry

Authors: Min-Ming Wen

Abstract:

Applying the U.S. lodging and tourism industry as a research sample, we examine the relation between the corporate governance structure and managerial risk-taking behavior. In light of the global financial crisis, the importance of effective governance structures is essential in protecting claimholder interests. We propose a governance structure consisting of shareholder governance measured by anti-takeover provisions to examine whether the governance structure has a significant impact on managerial risk-taking behaviors in terms of the investment policy. We will use capital expenditure and R&D investment to measure managerial risk-taking and the firm’s investment policy. In addition, we will examine whether the effects of governance on investment policy differ significantly between speculative and investment-grade firms.

Keywords: corporate governance, risk-taking, firm value, lodging industry

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1482 Approaching Collaborative Governance Legitimacy through Discursive Legitimation Analysis

Authors: Carlo Schick

Abstract:

Legitimacy can be regarded the very fabric of political orders. Up to this point, IR scholarship was particularly interested in the legitimacy of nation-states, international regimes and of non-governmental actors. The legitimacy of collaborative governance comprising public, private and civic actors, however, has not received much attention from an IR perspective. This is partly due to the fact that the concept of legitimacy is difficult to operationalise and measure in settings where there is no clear boundary between political authorities and those who are subject to collaborative governance. In this case, legitimacy cannot be empirically approached in its own terms, but can only be analysed in terms of dialectic legitimation processes. The author develops a three-fold analytical framework based on a dialogical understanding of legitimation. Legitimation first has to relate to public legitimacy demands and contestations of collaborative governance and second to legitimacy claims issued by collaborative governance networks themselves. Lastly, collaborative governance is dependent on constant self-legitimisation. The paper closes with suggesting a discourse analytic approach to further empirical research on the legitimacy of collaborative governance.

Keywords: legitimacy, collaborative governance, discourse analysis, dialectic legitimation

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1481 The Effect of Corporate Governance on Earnings Management: When Firms Report Increasing Earnings

Authors: Su-Ping Liu, Yue Tian, Yifan Shen

Abstract:

This study investigates the effect of corporate governance on earnings management when firms have reported a long stream of earnings increases (hereafter referred to as earnings beaters). We expect that good quality of corporate governance decreases the probability of income-increasing earnings management. We employ transparent tools to capture firms’ opportunistic management behavior, specifically, the repurchase of stock. In addition, we use corporate governance proxies to measure the degree of corporate governance, including board size, board independence, CEO duality, and the frequency of meeting. The results hold after the controlling of variables that suggested in prior literature. We expect that the simple technique, that is, firms’ degree of corporate governance, to be used as an inexpensive first step in detecting earnings management.

Keywords: corporate governance, earnings management, earnings patterns, stock repurchase

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1480 Port Governance in Santos, Brazil: A Qualitative Approach

Authors: Guilherme B. B. Vieira, Rafael M. da Silva, Eliana T. P. Senna, Luiz A. S. Senna, Francisco J. Kliemann Neto

Abstract:

Given the importance of ports as links in the global supply chains and because they are key elements to induce competitiveness in their hinterlands, the number of studies devoted to port governance, management and operations has increased in the last decades. Some of these studies address the port governance model as an element to improve coordination among the actors of the port logistics chain and to generate a better port performance. In this context, the present study analyzes the governance of Port of Santos through individual interviews with port managers, based on a conceptual model that considers the key dimensions associated with port governance. The results reinforce the usefulness of the applied model and highlight some existing improvement opportunities in the port studied.

Keywords: port governance, model, Port of Santos, managers’ perception

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1479 The Importance of Upholding Corporate Governance: A Case Study of Government Pension Funds

Authors: Pichamon Chansuchai

Abstract:

This qualitative research paper aimed to study the best practice regulation of the Government Pension Fund of Thailand or GPF to explore the importance of good corporate governance and to identify and compare impacts towards the organizational operation and image before and after adopting the corporate good governance practice. The study employed the six principles of good corporate governance and best practice including accountability, responsibility, equitable treatment, transparency, value creation and ethics. The study pointed out that the GPF was a good example of the organization that regained public trust and receiving a positive image and credibility after implementing corporate good governance in all aspects of its organizational management.

Keywords: corporate governance, government, pension funds, organizational operation

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1478 The Relevance of Corporate Governance Disclosure in Spanish Public Universities

Authors: Yolanda Ramirez, Angel Tejada, Agustin Baidez

Abstract:

There is currently a growing interest in the improvement of university governance and the disclosure of information on corporate governance processes as an essential part of the transparency and accountability of universities. This paper aims to know the importance given by Spanish university stakeholders to the disclosure of information about structure and mechanism of corporate governance. So as to meet this objective we propose a model for disclosing information on the main aspects of university governance in Spanish universities. This model will be validated using a questionnaire sent to members of the Social Councils of public universities in Spain. Our results show that Spanish university stakeholders attach great importance to the disclosure of specific information on aspects of corporate governance, which would result in improved transparency and accountability. According to the results of this study it may be concluded that the university stakeholders feel that it is relevant to publish information on corporate governance in the university accounting information model.

Keywords: corporate governance, transparency, accountability, universities, Spain

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