Corporate Governance and Organizational Behavior Review

Journal Information
ISSN / EISSN : 2521-1870 / 2521-1889
Current Publisher: Virtus Interpress (10.22495)
Total articles ≅ 47
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SHERPA/ROMEO
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Ramzi Trabelsi
Corporate Governance and Organizational Behavior Review, Volume 5, pp 37-45; doi:10.22495/cgobrv5i1p4

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Hugh Grove, Maclyn Clouse, Tracy Xu
Corporate Governance and Organizational Behavior Review, Volume 5, pp 26-36; doi:10.22495/cgobrv5i1p3

Abstract:
The major research question of this study is how boards of directors can monitor human resource reporting, especially with emerging reporting requirements from the U.S. Securities and Exchange Commission (SEC) for all domestic and foreign public companies listed on U.S. stock exchanges. Boards can develop advising and monitoring practices to help their companies meet the SEC’s human capital reporting requirements, as shown by the following topics discussed and analyzed in this paper: criticisms of the modernization of Regulation S-K by using principle-based versus rules-based disclosures; a way forward on the modernization of Regulation S-K; sustainability accounting standards; human resource accounting; board responsibility for white-collar crime risk; and collegiality conundrums. We find that a possible way forward in modernizing human capital reporting would be to combine a rules-based approach with a principles-based approach. We recommend boards to closely follow the United Nation’s Sustainable Development Goals and create opportunities to steer their companies towards a sustainable future. We also research the newly developed accounting standards to address human resource risks and promote sustainable human capital reporting. In addition, we identify the strategies for boards to monitor the risk of white-collar crime and highlight the balance between collegiality and effectiveness in the boardroom. Future research could use case studies and interviews of company boards to investigate how they have developed strategies and procedures to facilitate human resource management and reporting
Bruno Elmôr Duarte,
Corporate Governance and Organizational Behavior Review, Volume 5, pp 15-21; doi:10.22495/cgobrv5i1p2

Abstract:
This article analyzes conflicts between principals that led to activism by one large Brazilian government-owned investor as a minority shareholder and verifies the antecedents, means employed, apparent motivations, and effectiveness of its reactions (Goranova & Ryan, 2014). It examines the cases of three large high ownership concentration listed companies using solely public sources. Poor performance was a frequent conflict antecedent. No evident trade-off between activism and corporate governance (CG) practices emerged. High ownership concentration influenced the way the investor reacted and its success because opposition through internal CG mechanisms was usually not successful and led to legal proceedings. The limitations of the regulatory framework became evident from the mixed outcomes of these proceedings. The investor was not exclusively financially motivated and it occasionally opposed the interests of other minority shareholders to follow government policy. These findings illustrated how high ownership concentration rendered difficult the mitigation of principal-principal conflicts even for a large government-owned investor and help explain the failure of previous econometric studies to relate activism, quality of CG practices and performance (Young, Peng, Ahlstrom, Bruton, & Jiang, 2008)
Shirley Mo Ching Yeung
Corporate Governance and Organizational Behavior Review, Volume 5, pp 8-14; doi:10.22495/cgobrv5i1p1

Abstract:
A blended learning culture is both a challenge and opportunity under post-COVID-19 for knowledge transfer and sustainable development, with the aim of maintaining social distancing policy and social interaction among learners, teachers, and invited industry guest speakers. In this paper, we review documents in blended learning from Asia, America, and Europe with the key elements in blended learning for faculty development in higher education (HE) institutions. The objective was to identify the key elements in blended learning with innovations and research technology capabilities for a way normal of learning and teaching under COVID-19. Based on the qualitative results of NVivo, it has been identified that the key elements of blended learning are: 1) technology for projects and 2) technology for engagement. These two elements are proposed to relate to Kolb’s experiential learning cycle of active experiment and concrete experience and reflective observation of the new learning experience for sustainable development
Fred Amonya
Corporate Governance and Organizational Behavior Review, Volume 4, pp 50-58; doi:10.22495/cgobrv4i2p5

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Lateef Oyinloye, Temitayo O. Olaniyan, Bamidele O. Agbadua
Corporate Governance and Organizational Behavior Review, Volume 4, pp 40-49; doi:10.22495/cgobrv4i2p4

The publisher has not yet granted permission to display this abstract.
Shirley Mo Ching Yeung
Corporate Governance and Organizational Behavior Review, Volume 4, pp 30-39; doi:10.22495/cgobrv4i2p3

Abstract:
This work is licensed under a Creative Commons Attribution 4.0 International License. Abstract The purpose of this paper is to explore the key
Moses Onyoin
Corporate Governance and Organizational Behavior Review, Volume 4, pp 18-29; doi:10.22495/cgobrv4i2p2

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Hugh Grove, Mac Clouse, Thomas King
Corporate Governance and Organizational Behavior Review, Volume 4, pp 8-17; doi:10.22495/cgobrv4i2p1

Abstract:
This work is licensed under a Creative Commons Attribution 4.0 International License. Abstract The key research question of this paper is to
Corporate Governance and Organizational Behavior Review, Volume 4, pp 4-6; doi:10.22495/cgobrv4i1editorial

Abstract:
The publication of this issue during the ongoing COVID-19 pandemic has serious implications for businesses who are now struggling with their business continuation plans. The role of regulators, corporate governance, ethics, equity and equality, home entertainment, cost of debt and the banking industry plays an important role in costs optimization, competitiveness, profitability, corporate social responsibility, social welfare, employment, managing direct and indirect income losses, protecting physical assets and distribution facilities and maintaining price stability. In other words, businesses have to operate in a sustainable way to achieve the United Nations SDGs (good health, zero hunger, no poverty, decent work, industry innovation, clean sanitation, and responsible consumption and production). Although the published papers do not specifically address the pandemic, they touch on the key aspects that the business community is currently trying to solve provide a sufficient scholarly contribution to the previous fundamental papers by Megginson, de Andres, Brogi, and Govorun (2019), Kostyuk and Barros (2018), Guerra, Fischmann, and Machado Filho (2008), Del Brio, Maia-Ramires, and Perote (2006).
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