Corporate Governance and Organizational Behavior Review

Journal Information
ISSN / EISSN : 25211870 / 25211889
Current Publisher: Virtus Interpress (10.22495)
Total articles ≅ 37
Archived in
SHERPA/ROMEO
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Latest articles in this journal

Vikash Ramiah
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).
Corporate Governance and Organizational Behavior Review; doi:10.22495/cgobr

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Gardachew Worku Fekadu
Corporate Governance and Organizational Behavior Review, Volume 4, pp 54-60; doi:10.22495/cgobrv4i1p5

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Abdelkader Derbali, Lamia Jamel, Mohamed Bechir Chenguel, Ali Lamouchi, Ahmed K Elnagar, Monia Ben Ltaifa
Corporate Governance and Organizational Behavior Review, Volume 4, pp 41-53; doi:10.22495/cgobrv4i1p4

Abstract:
The purpose of this paper is to examine if creditors take account of the firm’s governance attributes to decide the cost of debt. Using a sample of 486 US firms over the period 1998-2017, we synthesized governance in six factorial axes. We have demonstrated that the quality audit (independence, frequency of meetings, auditor’s reputation, there is a charter) and financial expertise (percentage of financial experts and ownership of institutional investors) are informative tools creditors that provide information on the quality and reliability of financial reporting. They affect negatively and significantly the cost of debt. Moreover, creditors appreciate the presence of independent directors on the board and reduce the cost of debt required. Furthermore, the independence of the nomination and compensation committees prove irrelevant attributes of governance perspective because creditors do not reduce their risk of the agency. However, the attributes of the board (the size, the number of meetings, the existence of specialized committees, and meetings) are misunderstood by creditors that will increase the interest rate. In addition, the cost of debt increases with the concentration of managerial ownership and majority shareholders. Similarly, attributes reflecting the managerial entrenchment (duality of CEO tenure) are positively correlated to the cost of debt.
Jahidur Rahman, Siyan Ding
Corporate Governance and Organizational Behavior Review, Volume 4, pp 30-40; doi:10.22495/cgobrv4i1p3

Abstract:
The purpose of this study is to examine the intellectual capital efficiency of football clubs in the UEFA Champion League between 2010 and 2019. We measure the intellectual capital efficiency of each football club through Value Added Intellectual Coefficient (VAIC) method developed by Pulic (1998, 2004), Ghosh and Mondal (2009), Yalama (2013), Ozkan, Cakan, and Kayacan (2017). Using a sample of 10 football clubs from 7 countries, we find that almost all clubs use their intellectual capital efficiently with great coefficients. We also document that human capital, as the core of intellectual capital, has a positive impact on structural capital. Our finding is significant for sports managers to make strategic management of intellectual sources to create value in the football industry. It suggests that football clubs should pay more attention to intellectual capital like fan loyalty and talented players. Meanwhile, it helps the sports industry to play a great role of human capital in intellectual capital and to increase the competitive advantage of the enterprise.
Nour El Houda Yahiaoui, Abdelmadjid Ezzine
Corporate Governance and Organizational Behavior Review, Volume 4, pp 15-29; doi:10.22495/cgobrv4i1p2

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Vinay Kandpal
Corporate Governance and Organizational Behavior Review, Volume 4, pp 8-14; doi:10.22495/cgobrv4i1p1

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Salvatore Esposito De Falco
Corporate Governance and Organizational Behavior Review, Volume 3, pp 4-6; doi:10.22495/cgobr_v3_i2_editorial

Abstract:
The new challenge is to review the behavior of the proprietary system and its relationship with the company; the objective is to fill the great void left by the agency's theory, giving greater consideration to the interests of the company itself, as the bearer of its own expectations and needs, even independent of the ownership system. The possible considerations that arise from it, therefore, must not be limited to studying the relationship between Principal and Agent, but between Principal-Agent-Firms. In this new perspective, research on Corporate Governance must more consider the interest of the firm. In this issue of Corporate Governance and Organizational Behavior Review, the trends highlighted welcome these new considerations. The debate is still on the basic stage, but hopefully, it can contribute to the start of a change of mind.
Hanne S. Birkmose
Corporate Governance and Organizational Behavior Review, Volume 3, pp 58-59; doi:10.22495/cgobr_v3_i2_p6

Abstract:
This review covers the book titled “Corporate Ownership and Control: International Trends”, which was written by Alexander N. Kostyuk, Marco Tutino, Stefan Prigge (Virtus Interpress, 2019; ISBN: 978-617-7309-06-1). The review shortly outlines the fundamental questions researched in the book, pays attention to its strong sides and issues that will be, by the reviewer’s point of view, most interesting for the reader and focuses on the contribution of this book to the ongoing discussion on key questions relating to corporate ownership and control.
Ali R. Almutairi, Majdi A. Quttainah
Corporate Governance and Organizational Behavior Review, Volume 3, pp 52-57; doi:10.22495/cgobr_v3_i2_p5

Abstract:
This review paper highlights the internal and external corporate governance mechanisms in the State of Kuwait. It sheds light on the legal environment by which Shari’ah is a major source of legislation. Since culture is influenced by religion, the ownership structure is, therefore, affecting legislation. Further, it discusses the market for corporate control, which is an important determinant of corporate governance external mechanism. Due to regional geopolitical instability, disruption of the full implementation of corporate governance and code of ethics is prevalent. Nevertheless, Kuwait is on the right path for the reinforcement of corporate governance and its code of ethics.
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