Governance codes in the developing and emerging countries: Do they look for the international role model?

Bosáková, Ivana; Kubíček, Aleš; Strouhal, Jiří

doi:10.14254/2071-789x.2019/12-3/17

Cited by 9 publications

(11 citation statements)

References 47 publications

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“…As propostas do citado relatório buscaram, sobretudo, contribuir positivamente para a promoção das boas práticas de GC (Oyarzún, 2011). Isto é, o Relatório Cadbury (1992) forneceu o legado de definição de GC como o sistema pelo qual as empresas são dirigidas e controladas, como também a adoção voluntária das melhores práticas de governança baseada no princípio "cumprir ou explicar" (Shah & Napier, 2017;Bosáková, Kubíček & Strouhal, 2019).…”

Section: Cadbury Reportunclassified

“…Ribeiro / Desafio Online v.11, n.2, art.6 Mai./Ago. (2023) [315][316][317][318][319][320][321][322][323][324][325][326][327][328][329][330][331][332][333] literatura científica internacional, o Relatório Cadbury permanece sendo um dos alicerces e nortes para pesquisas científicas que envolvam as boas práticas de governança corporativa no mundo (Oyarzún, 2011;Shah & Napier, 2017;Bosáková, Kubíček & Strouhal, 2019).…”

Section: Redes Sociais Two-mode Dos Períodos E Dos Artigosunclassified

“…Aqui se faz uma referência ao informar que o Reino Unido, por meio de suas IES nativas, e, simultaneamente, por seus estudiosos que são oriundos destas instituições do Reino Unido, foi o país que mais publicou trabalhos científicos como tema principal no que concerne ao tema Relatório Cadbury, ou seja, 21 artigos, seguido pelos Estados Unidos com somente três. O relevo do Reino Unido nesta pesquisa deve-se ao seu intrínseco relacionamento com o Relatório Cadbury (Stiles & Taylor, 1993;Fontes Filho & Picolin, 2008;Fontes Filho, Ventura & Oliveira, 2008;Oyarzún, 2011;Ávila & Bertero, 2016;Shah & Napier, 2017;Bosáková, Kubíček & Strouhal, 2019;Amorim & Oliveira, 2022).…”

Section: Redes De Cooperação Dos Paísesunclassified

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Cadbury Report: 30 Anos De Sua Produção Científica À Luz Da Análise De Redes Sociais

Ribeiro¹

2022

DOn

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O objetivo do estudo foi investigar a formação das redes sociais da produção científica do tema “Relatório Cadbury” divulgada nos periódicos científicos indexados na base de dados internacional EBSCO. Para tanto, utilizou-se as técnicas de Análise de Redes Sociais, sob as perspectivas one-mode e two-mode. Os principais versam: as redes de coautoria visualizaram pequenos grupos de autores enfocando o citado assunto, não, se destacando estudiosos no que concerne a centralidade. No que concerne as redes de colaboração das instituições, os resultados são análogos as redes de coautoria, ou seja, ambas com baixa densidade e laços fracos. Em relação aos países, o Reino Unido se destaca no que tange a produtividade de estudos, porém, não se faz contundente na rede de cooperação das nações, sendo que seu único parceiro foram os Estados Unidos. Em relação aos periódicos científicos, o journal Corporate Governance: An International Review foi o mais usado, por parte dos pesquisadores, para divulgar seus achados e contribuições acerca do tema Relatório Cadbury. Relativo as palavras-chave, as mais frequentemente usadas, por parte dos autores, em seus respectivos estudos foram: corporate governance, corporate directors, stakeholders, wages, business ethics, finance, best practices, executives, Cadbury report, executive compensation, law, business e institutional investors.

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Section: Cadbury Reportunclassified

Section: Redes Sociais Two-mode Dos Períodos E Dos Artigosunclassified

Section: Redes De Cooperação Dos Paísesunclassified

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Cadbury Report: 30 Anos De Sua Produção Científica À Luz Da Análise De Redes Sociais

Ribeiro¹

2022

DOn

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“…Such barriers, in their turn, can be generated by inefficient public administration and essential share of informal economy (Mishchuk et al, 2020), which is a ubiquitous obstacle for development in entrepreneurial environment. To mitigate this and other barriers in entrepreneurial surrounding, some countries started to implement the best governance practice and issued national governance codes (Bosáková et al, 2019). Pavlák (2018) defined the major obstacles in the case of Czech SMEs as high costs of internationalisation, administrative obstacles, lack of information about foreign markets, and insufficient capital for expansion.…”

Section: Literature Reviewmentioning

confidence: 99%

Selected factors of internationalisation and their impact on the SME perception of the market risk

Ivanová

Dvorský

Belás

et al. 2021

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Research background: Internationalisation of entrepreneurial activities provides an ample opportunity for the growth and sustainability of small and medium-sized enterprises (SMEs). When making their business activities international, SMEs are facing various obstacles. Investigating the key factors of internationalisation and their impact on SME decision making constitutes a key factor of the research work. Purpose of the article: The main purpose of the paper is to examine the impact of selected factors of SME internationalisation on the positive perception of the market risk. Higher export costs, differences in legal environment, taxes, and linguistic and cultural differences were set to be the significant factors influencing the positive perception of the market risk. Bearing the main purpose in mind, the Visegrad Four (V4 ? Czech Republic, Slovakia, Poland, Hungary) were examined. Methods: The questionnaire in mother tongue of each country in online and paper form was used. The questionnaire consists of 77 questions divided into several sections. Likert five-point scale was used to allow the respondents to express their opinion. In total, 1585 responses were completed. A regression analysis was used to verify the statistical significance of the independent variables and to quantify the causal relationships (determining the direction and strength of the effect) on the dependent variable. As the variables are of one metric, a linear regression model (LRM) was selected to validate the hypothesis. Findings & value added: The internationalisation of SME activities brings along many risks and barriers that SMEs need to overcome if they want to enter international markets. Many SMEs consider the barriers and restrictions to enter foreign markets to be severe. Therefore, they decide to do their business domestically. It was established in the research that only 30.2% of the respondents expanded their business activities internationally. The biggest impact on the positive assessment of the market risk was found to have linguistic and cultural differences. They do not have a negative effect on the positive perception of the market risk, so they do not hinder SMEs in their international expansion. The second most important was the factor of the export costs. The factor of possible increased costs is quite important for SMEs in making their decisions whether to expand internationally or not. This factor also shapes a positive approach to assessing the market risk by SMEs. In the research, SMEs confirmed that potential higher costs do not represent a major barrier for them in shaping their attitudes towards the market risk. The remaining factors being analysed, namely differences in legal environment and taxes, did not have a significant impact on the positive assessment of the market risk internationally. The practical implications can be found in new information about market risk in process of internationalisation provided from four selected countries.

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“…Because as per Claessens ( (Claessens 2006)), lack of understanding could be a factor in the proper implementation of corporate governance reforms. Bosakova et al ( (Bosáková et al 2019)) concluded in a recent study that the "comply or explain" approach is inadequate in the emerging countries context and recommended a stricter approach to ensure compliance with the national Corporate Governance Code.…”

Section: Straighten the Implementation And Enforcement Of The Regulationsmentioning

confidence: 99%

Do Pakistani Corporate Governance reforms restore the relationship of trust on banking sector through good governance and disclosure practices

Muhammad

2021

Int J Discl Gov

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Trust is the focal point of this thesis. Trust is an integral part of capitalist economics and, therefore, corporate governance. The relationship of trust serves as a bond and brings together different individuals of diverse interests to work along to fulfil their objectives. But in the last two decades, this relationship of trust badly shaken due to various reasons. In order to resort the bond of trust, policymakers in different jurisdictions have developed and introduced various policies and procedures. The same effort has been made by the Security and Exchange Commission of Pakistan (SECP), as it developed and implemented the country first Corporate Governance Code in 2002 and revised them twice in 2012 and 2017. But making rules, regulations, procedures and policies are only one aspect of restoring the relationship of trust. The rules can be made very strong and as fancy as possible, but only the implementation, compliance, and actions make them effective. Therefore, this paper empirically examines and evaluates the SECP Corporate Governance Code and tries to find out to what degree the SECP has succeeded in restoring the relationship of trust. The study has developed a Governance Disclosure Quality Index (GQI) using guidelines identified in the United Nations Conference on Trade and Development (UNCTAD, 2006). In contrast with the previous studies in Corporate Governance domains, which mainly examined and compared the Corporate Governance practices between developing and developed countries, this study examines and compares the Corporate Governance practices within a single country, but in three different time periods. The research's main findings show that the Governance Disclosure Quality of the Pakistani listed banks in their annual reports enhanced (and so trust) after each revision of the SECP Corporate Governance Code.

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Governance codes in the developing and emerging countries: Do they look for the international role model?

Cited by 9 publications

References 47 publications

Cadbury Report: 30 Anos De Sua Produção Científica À Luz Da Análise De Redes Sociais

Cadbury Report: 30 Anos De Sua Produção Científica À Luz Da Análise De Redes Sociais

Selected factors of internationalisation and their impact on the SME perception of the market risk

Do Pakistani Corporate Governance reforms restore the relationship of trust on banking sector through good governance and disclosure practices

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