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corporate finance</title> <meta name="description" content="Search results for: behavioural corporate finance"> <meta name="keywords" content="behavioural corporate finance"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="behavioural corporate finance"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 1707</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: behavioural corporate finance</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1707</span> New Technologies in Corporate Finance Management in the Digital Economy: Case of Kyrgyzstan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Marat%20Kozhomberdiev">Marat Kozhomberdiev</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The research will investigate the modern corporate finance management technologies currently used in the era of digitalization of the global economy and the degree to which financial institutions are utilizing these new technologies in the field of corporate finance management in Kyrgyzstan. The main purpose of the research is to reveal the role of financial management technologies as joint service centers, intercompany banks, specialized payment centers in the third-world country. Particularly, the analysis of the implacability of automated corporate finance management systems such as enterprise resource planning system (ERP) and treasury management system (TMS) will be carried out. Moreover, the research will investigate the role of cloud accounting systems in corporate finance management in Kyrgyz banks and whether it has any impact on the field of improving corporate finance management. The study will utilize a data collection process via surveying 3 banks in Kyrgyzstan, namely Mol-Bulak, RSK, and KICB. The banks were chosen based on their ownerships, such as state banks, private banks with local authorized capital, and private bank with international capital. The regression analysis will be utilized to reveal the correlation between the ownership of the bank and the use of new financial management technologies. The research will provide policy recommendations to both private and state banks on developing strategies for switching and utilizing modern corporate finance management technologies in their daily operations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=digital%20economy" title="digital economy">digital economy</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20finance" title=" corporate finance"> corporate finance</a>, <a href="https://publications.waset.org/abstracts/search?q=digital%20environment" title=" digital environment"> digital environment</a>, <a href="https://publications.waset.org/abstracts/search?q=digital%20technologies" title=" digital technologies"> digital technologies</a>, <a href="https://publications.waset.org/abstracts/search?q=cloud%20technologies" title=" cloud technologies"> cloud technologies</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20management" title=" financial management"> financial management</a> </p> <a href="https://publications.waset.org/abstracts/167449/new-technologies-in-corporate-finance-management-in-the-digital-economy-case-of-kyrgyzstan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/167449.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">70</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1706</span> The Impact of Corporate Finance on Financial Stability in the Western Balkan Countries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Luan%20Vardari">Luan Vardari</a>, <a href="https://publications.waset.org/abstracts/search?q=Dena%20Arapi-Vardari"> Dena Arapi-Vardari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Financial stability is a critical component of economic growth and development, and it has been recognized as a key policy objective in many countries around the world. In the Western Balkans, financial stability has been a key issue in recent years, with a number of challenges facing the region, including high levels of public debt, weak banking systems, and economic volatility. Corporate finance, which refers to the financial management practices of firms, is an important factor that can impact financial stability. This paper aims to investigate corporate finance's impact on financial stability in Western Balkan countries. This study will use a mixed-methods approach to investigate the impact of corporate finance on financial stability in the Western Balkans. The study will begin with a comprehensive review of the existing literature on corporate finance and financial stability, focusing on the Western Balkan region. This will be followed by an empirical analysis of regional corporate finance practices using data from various industries and firms. The analysis will explore the relationship between corporate finance practices and financial stability, taking into account factors such as regulatory frameworks, economic conditions, and firm size. The results of the study are expected to provide insights into the impact of corporate finance on financial stability in the Western Balkans. Specifically, the study will identify the key corporate finance practices that contribute to financial stability in the region, as well as the challenges and obstacles that firms face in implementing effective corporate finance strategies. The study will also provide recommendations for policymakers and firms looking to enhance financial stability and resilience in the region. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20regulation" title="financial regulation">financial regulation</a>, <a href="https://publications.waset.org/abstracts/search?q=debt%20management" title=" debt management"> debt management</a>, <a href="https://publications.waset.org/abstracts/search?q=investment%20decisions" title=" investment decisions"> investment decisions</a>, <a href="https://publications.waset.org/abstracts/search?q=dividend%20policies" title=" dividend policies"> dividend policies</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20volatility" title=" economic volatility"> economic volatility</a>, <a href="https://publications.waset.org/abstracts/search?q=banking%20systems" title=" banking systems"> banking systems</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20debt" title=" public debt"> public debt</a>, <a href="https://publications.waset.org/abstracts/search?q=prudent%20financial%20management" title=" prudent financial management"> prudent financial management</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20size" title=" firm size"> firm size</a>, <a href="https://publications.waset.org/abstracts/search?q=policy%20recommendations" title=" policy recommendations"> policy recommendations</a> </p> <a href="https://publications.waset.org/abstracts/168588/the-impact-of-corporate-finance-on-financial-stability-in-the-western-balkan-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/168588.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">75</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1705</span> Understanding the Nature of Capital Allocation Problem in Corporate Finance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Meltem%20Gurunlu">Meltem Gurunlu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> One of the central problems in corporate finance is the allocation of funds. This usually takes two forms: allocation of funds across firms in an economy or allocation of funds across projects or business units within a firm. The first one is typically related to the external markets (the bond market, the stock market, banks and finance companies) whereas the second form of the capital allocation is related to the internal capital markets in which corporate headquarters allocate capital to their business units. (within-group transfers, within-group credit markets, and within-group equity market). The main aim of this study is to investigate the nature of capital allocation dynamics by comparing the relevant studies carried out on external and internal capital markets with paying special significance to the business groups. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20capital%20markets" title="internal capital markets">internal capital markets</a>, <a href="https://publications.waset.org/abstracts/search?q=external%20capital%20markets" title=" external capital markets"> external capital markets</a>, <a href="https://publications.waset.org/abstracts/search?q=capital%20structure" title=" capital structure"> capital structure</a>, <a href="https://publications.waset.org/abstracts/search?q=capital%20allocation" title=" capital allocation"> capital allocation</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20groups" title=" business groups"> business groups</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20finance" title=" corporate finance"> corporate finance</a> </p> <a href="https://publications.waset.org/abstracts/89423/understanding-the-nature-of-capital-allocation-problem-in-corporate-finance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/89423.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">195</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1704</span> Corporate Governance and Accountability: Nigeria Perspective</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Obazee%20Osariere">Obazee Osariere</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Corporate governance has been an emerging subject of worldwide interest in the 21st century following the failure of going concerns that were hitherto thought to be financially stable before their collapse. Nigeria has had its fair share of corporate collapse, which has made it embrace and develop its corporate governance regime. This paper seeks to undertake an overview of corporate governance and accountability: Nigeria's perspective. This paper examines the various ways the concept has been viewed, its various dimensions, and its basic principles as a major instrument of ensuring corporate governance and accountability and confidence in the operations of organisations. The paper, which adopts a qualitative research method, however, provides an essential theoretical framework within which better practice of corporate governance and accountability can be evolved for appreciable corporate results in the Nigerian business environment. Thus, a historical perspective is adopted to understudy the evolution of corporate governance and accountability from its little beginning to the present time. The adoption of these strategies, it is argued, will engender participation by various principles, engender mutual understanding, build social support and ensure accountability and openness. Such strategies would also help in attitude and behavioural change required to instill in the operators of corporate organisations the best practice enshrined in corporate governance and accountability. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=accountability" title=" accountability"> accountability</a>, <a href="https://publications.waset.org/abstracts/search?q=organisations" title=" organisations"> organisations</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a>, <a href="https://publications.waset.org/abstracts/search?q=perspective" title=" perspective"> perspective</a> </p> <a href="https://publications.waset.org/abstracts/149956/corporate-governance-and-accountability-nigeria-perspective" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/149956.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">122</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1703</span> The Finance of Happiness: Thinking Finance from the Science of Happiness Perspective</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Renaud%20Gaucher">Renaud Gaucher</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Research on happiness has developed significantly in the past fifty years and economics and the political science are starting to be influenced by advances in the field. Until recently, finance has stayed outside this movement. The goal of our research is to integrate finance into this movement conceptually. We explain the why, the what and the how of the finance of happiness. We then study the relationship between corporate finance and happiness. We discuss the optimization of the relationship between the financial performance of a firm and the happiness at work of its employees, and the reduction of financial risk by developing goods that foster the happiness of their users. Finally we look at the development of happiness investment funds, that is investment funds founded on happiness research, and the best ways to share risks and earnings to build a happier society. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=finance" title="finance">finance</a>, <a href="https://publications.waset.org/abstracts/search?q=happiness" title=" happiness"> happiness</a>, <a href="https://publications.waset.org/abstracts/search?q=investment%20fund" title=" investment fund"> investment fund</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a> </p> <a href="https://publications.waset.org/abstracts/81462/the-finance-of-happiness-thinking-finance-from-the-science-of-happiness-perspective" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/81462.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">188</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1702</span> Investment Decision among Public Sector Retirees: A Behavioural Finance View </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bisi%20S.%20Olawoyin">Bisi S. Olawoyin </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study attempts an exploration into behavioural finance in which the traditional assumptions of expected utility maximization with rational investors in efficient markets are dropped. It reviews prior research and evidence about how psychological biases affect investors behaviour and stock selection. This study examined the relationship between demographic variables and financial behaviour biases among public sector retirees who invested in the Nigerian Stock Exchange prior to their retirement. By using questionnaire survey method, a total of 214 valid convenient samples were collected in order to determine how specific demographic and psychological trait affect stock selection between dividend paying and non-dividend paying stocks. Descriptive statistics and OLS were used to analyse the results. Findings showed that most of the retirees prefer dividend paying stocks in few years preceding their retirement but still hold on to their non-dividend paying stock on retirement. A significant difference also exists between senior and junior retirees in preference for non-dividend paying stocks. These findings are consistent with the clientele theories of dividend. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=behavioural%20finance" title="behavioural finance">behavioural finance</a>, <a href="https://publications.waset.org/abstracts/search?q=clientele%20theories" title=" clientele theories"> clientele theories</a>, <a href="https://publications.waset.org/abstracts/search?q=dividend%20paying%20stocks" title=" dividend paying stocks"> dividend paying stocks</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20selection" title=" stock selection"> stock selection</a> </p> <a href="https://publications.waset.org/abstracts/84208/investment-decision-among-public-sector-retirees-a-behavioural-finance-view" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/84208.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">142</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1701</span> Behavioral Problems Among Down Syndrome Children in the Special Education Complex Peshawar</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Huma%20Atta">Huma Atta</a>, <a href="https://publications.waset.org/abstracts/search?q=Ishrat%20Rehman"> Ishrat Rehman</a>, <a href="https://publications.waset.org/abstracts/search?q=Muhammad%20Umair"> Muhammad Umair</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Objective: To find out the effectiveness of Dr. Stein behavioural modification strategies among Down syndrome children’s behavioural problems. Material & Methods: We took a group of individuals (aged 8-16) having Down syndrome from national special education complex, Peshawar. They were assessed through the behavioural problem index to give us an idea on their behaviour problems, those with a behavioural problem were kept in therapy for further sessions to help them improve. Results: A treatment plan was made according to the extracted behavioural problems of Down syndrome children. Dr. Stein recommended behavioural modification treatment strategies were used for behavioural modification of Down syndrome children (Routine, reward, choice, redirection and consistency). Pre-intervention (M=69.11, SD=6.27) and post-intervention (M=61.33, SD=6.51) conditions; t (8) =2.70, p=0.027. Conclusion: After the successful completion of 9 sessions with Down syndrome children, their behavioural problems were reassessed. Results indicated that Dr. Stein behavioural modification strategy is an effective treatment plan for the modification of behavioural problems among Down syndrome children. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=behavior" title="behavior">behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=down%20syndrome" title=" down syndrome"> down syndrome</a>, <a href="https://publications.waset.org/abstracts/search?q=treatment" title=" treatment"> treatment</a>, <a href="https://publications.waset.org/abstracts/search?q=strategies" title=" strategies"> strategies</a> </p> <a href="https://publications.waset.org/abstracts/193314/behavioral-problems-among-down-syndrome-children-in-the-special-education-complex-peshawar" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/193314.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">11</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1700</span> Islamic Finance: Its Theory, Products and a Brief View of Islamic Finance in Europe</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ahmet%20Sekreter">Ahmet Sekreter</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Although there are conceptual similarities in terms of financial products between conventional and Islamic finance, they are entirely different financial systems. Despite Islamic finance’s small size in the conventional finance world, its promising growth makes Islamic finance a hot topic both in academia and business world. Today customers can access sophisticated Islamic financial products not only in Muslim countries but also in Europe. This study analyzes Islamic finance and its products and includes a brief overview of Islamic finance in Europe. Literature review is the basis of this paper. The author analyzed the academic papers, numerical data, and estimations to set a perspective for the future of Islamic finance in Europe. Findings show that UK is the main hub for the Islamic finance, and it will remain so in the near future. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=islamic%20finance" title="islamic finance">islamic finance</a>, <a href="https://publications.waset.org/abstracts/search?q=islamic%20banking" title=" islamic banking"> islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=islamic%20finance%20in%20Europe" title=" islamic finance in Europe"> islamic finance in Europe</a>, <a href="https://publications.waset.org/abstracts/search?q=finance" title=" finance"> finance</a> </p> <a href="https://publications.waset.org/abstracts/138317/islamic-finance-its-theory-products-and-a-brief-view-of-islamic-finance-in-europe" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/138317.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">238</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1699</span> Corporate Social Responsibility and Its Impact on Corporate Governance: Comparative Study between Listed Companies on Bucharest and Bombay Stock Exchange</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=L.%20Feleag%C4%83">L. Feleagă</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Dumitra%C8%99cu"> M. Dumitrașcu</a>, <a href="https://publications.waset.org/abstracts/search?q=N.%20Feleag%C4%83"> N. Feleagă</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This article is a research on corporate governance. The aim of the study is to focus a special attention on the importance of corporate social responsibility and corporate governance, which are relevant, indeed necessary, for organizations. In this regard, we analyzed the corporate social responsibility in the context of corporate governance for companies listed on Bucharest and Bombay Stock Exchange. Therefore, we bring into the spotlight some differences between India and Romania linked with the importance ascribed to corporate social responsibility of a company. We presented the results of the demarche and we concluded suggestions regarding further research in this area. The study increases the awareness<em>, </em>identifies and articulates desirable behaviors, which are not intended to be exhaustive. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title=" corporate social responsibility"> corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=listed%20companies" title=" listed companies"> listed companies</a> </p> <a href="https://publications.waset.org/abstracts/61447/corporate-social-responsibility-and-its-impact-on-corporate-governance-comparative-study-between-listed-companies-on-bucharest-and-bombay-stock-exchange" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/61447.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">309</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1698</span> [Keynote Talk]: Let Us Move to Ethical Finance: A Case Study of Takaful</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Syed%20Ahmed%20Salman">Syed Ahmed Salman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Ethicality is essential in our daily activities, including personal and commercial activities. This is evidenced by referring to the historical development of the corporate governance and ethical guidelines. The first corporate governance guideline, i.e. Cadbury Report from U.K. focuses the responsibility of board members towards the shareholders only. Gradually, realising the need to take care of the society and community, stakeholders are now concerns of business entities. Consequently, later codes of corporate governance started extending the responsibility to the other stakeholders in addition to the shareholders. One prevailing corporate governance theory, i.e. stakeholder theory, has been widely used in the research to explore the effects of business entities on society. In addition, the Global Reporting Initiative (GRI) is the leading organisation which promotes social care from businesses for sustainable development. Conventionally, history shows that ethics is key to the long term success of businesses. Many organisations, societies, and regulators give full attention and consideration to ethics. Several countries have introduced ethical codes of conduct to direct trade activities. Similarly, Islam and other religions prohibit the practice of interest, uncertainty, and gambling because of its unethical nature. These prohibited practices are not at all good for the society, business, and any organisation especially as it is detrimental to the well-being of society. In order to avoid unethicality in the finance industry, Shari’ah scholars come out with the idea of Islamic finance which is free from the prohibited elements from the Islamic perspective. It can also be termed ethical finance. This paper highlights how Takaful as one of the Islamic finance products offers fair and just products to the contracting parties and the society. Takaful is framed based on ethical guidelines which are extracted from Shari’ah principles and divine sources such as the Quran and Sunnah. Takaful products have been widely offered all over the world, including in both Muslim and non-Muslim countries. It seems that it is gaining acceptance regardless of religion. This is evidence that Takaful is being accepted as an ethical financial product. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ethics" title="ethics">ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=insurance" title=" insurance"> insurance</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20finance" title=" Islamic finance"> Islamic finance</a>, <a href="https://publications.waset.org/abstracts/search?q=religion%20and%20takaful" title=" religion and takaful"> religion and takaful</a> </p> <a href="https://publications.waset.org/abstracts/45490/keynote-talk-let-us-move-to-ethical-finance-a-case-study-of-takaful" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/45490.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">272</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1697</span> Place and Role of Corporate Governance in Japan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Feddaoui%20Amina">Feddaoui Amina</a> </p> <p class="card-text"><strong>Abstract:</strong></p> 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. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=place" title=" place"> place</a>, <a href="https://publications.waset.org/abstracts/search?q=role" title=" role"> role</a>, <a href="https://publications.waset.org/abstracts/search?q=Japan" title=" Japan"> Japan</a> </p> <a href="https://publications.waset.org/abstracts/48719/place-and-role-of-corporate-governance-in-japan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/48719.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">336</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1696</span> Corporate Philanthropy as a Source of Competitive Advantage</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mateusz%20Rak">Mateusz Rak</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Objective: The paper aims to present various sources of competitive advantage which may occur when an enterprise strategically applies its concept of corporate philanthropy. Methodology: The review of the literature and available reports on the research regarding corporate philanthropy. Results: Strategic philanthropy is a positive phenomenon. Unfortunately, enterprises in Poland do not see all positive sides of such activities yet. Three kinds of corporate philanthropy may be described. They are to fulfil a social duty, improve the company reputation and gain a competitive edge. Practical implications: Showing enterprises the advantages of taking philanthropic actions, in particular, a large role of strategic philanthropy in gaining a competitive edge in the market as well as how to avoid negative consequences of corporate philanthropy. The paper presents corporate philanthropy on a few layers: as a CSR element, actions generating values in products, actions improving a corporate image in the market, altruist actions of employees. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20philanthropy" title="corporate philanthropy">corporate philanthropy</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title=" corporate social responsibility"> corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20foundations" title=" corporate foundations"> corporate foundations</a>, <a href="https://publications.waset.org/abstracts/search?q=CSR" title=" CSR"> CSR</a> </p> <a href="https://publications.waset.org/abstracts/46816/corporate-philanthropy-as-a-source-of-competitive-advantage" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/46816.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">251</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1695</span> A Behaviourally Plausible Decision Centred Perspective on the Role of Corporate Governance in Corporate Failures </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Navdeep%20Kaur">Navdeep Kaur</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The primary focus of this study is to answer “What is the role of corporate governance in corporate failures? Does poor corporate governance lead to corporate failures? If so, how?”. In doing so, the study examines the literature from multiple fields, including corporate governance, corporate failures and organizational decision making, and presents a research gap to analyze and explore the relationship between corporate governance practices and corporate failures through a behavioral lens. In approaching this, a qualitative research methodology is adopted to analyze the failure of Enron Corporation (United States). The research considered the case study organizations as the primary unit of analysis and the decision-makers as the secondary unit of analysis. Based on this research approach, the study reports the analytical results drawn from extensive and triangulated secondary data. The study then interprets the results in the context of the theoretical synthesis. The study contributes towards filling a gap in the research and presents a behaviourally plausible decision centered model of the role of corporate governance in corporate failures. The model highlights the critical role of the behavioral aspects of corporate governance decision making in corporate failures and focuses attention on the under-explored aspects of corporate governance decision making. The study also suggests a further understanding of ‘A Behavioral Theory of the Firm’ in relation to corporate failures. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=behavior" title="behavior">behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20failure" title=" corporate failure"> corporate failure</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=decision%20making" title=" decision making"> decision making</a>, <a href="https://publications.waset.org/abstracts/search?q=values" title=" values"> values</a> </p> <a href="https://publications.waset.org/abstracts/134132/a-behaviourally-plausible-decision-centred-perspective-on-the-role-of-corporate-governance-in-corporate-failures" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/134132.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">132</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1694</span> Examining the Role of Corporate Culture in Driving Firm Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lovorka%20Galeti%C4%87">Lovorka Galetić</a>, <a href="https://publications.waset.org/abstracts/search?q=Ivana%20Na%C4%8Dinovi%C4%87%20Braje"> Ivana Načinović Braje</a>, <a href="https://publications.waset.org/abstracts/search?q=Nevenka%20%C4%8Cavlek"> Nevenka Čavlek</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this paper is to analyze the relationship between corporate culture and firm performance. Extensive theoretical and empirical evidence on this issue is provided. A quantitative methodology was used to explore relationship between corporate culture and performance among large Croatian companies. Corporate culture was explored by using Denison framework. The research revealed a positive, statistically significant relationship between mission and performance. Other dimensions of corporate culture (involvement, consistency and adaptability) show only partial relationship with performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20culture" title="corporate culture">corporate culture</a>, <a href="https://publications.waset.org/abstracts/search?q=Croatia" title=" Croatia"> Croatia</a>, <a href="https://publications.waset.org/abstracts/search?q=Denison%20culture%20model" title=" Denison culture model"> Denison culture model</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a> </p> <a href="https://publications.waset.org/abstracts/25799/examining-the-role-of-corporate-culture-in-driving-firm-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25799.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">528</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1693</span> Impact of Corporate Social Responsibility on the Organisational Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jagbir%20Singh%20Kadyan">Jagbir Singh Kadyan</a>, <a href="https://publications.waset.org/abstracts/search?q=C.%20A.%20Suman%20Kadyan"> C. A. Suman Kadyan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The researchers attempts to establish whether a relationship exists between the social activities undertaken & the funds that has been spent by the selected corporate organisations. Corporate listed on the (NSE) National Stock Exchange of India, under different categories shall be selected as a sample for the purpose of this study. The researches shall also study the dynamics of corporate social responsibility funding, financing & management of corporate social responsibility funds by the above selected organisations in the Indian context. The rationale behind selecting & undertaking specific corporate social responsibility activities shall be analysed & interpreted to discover the real drivers of corporate social responsibility. Besides above, an attempt shall further make an effort to understand & analyse the nature of impact on the selected corporate organisations on its overall performances due to the activities undertaken under their specific corporate social responsibility programs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=organisational%20performance" title=" organisational performance"> organisational performance</a>, <a href="https://publications.waset.org/abstracts/search?q=national%20stock%20exchange" title=" national stock exchange"> national stock exchange</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=society" title=" society"> society</a>, <a href="https://publications.waset.org/abstracts/search?q=health" title=" health"> health</a>, <a href="https://publications.waset.org/abstracts/search?q=education" title=" education"> education</a>, <a href="https://publications.waset.org/abstracts/search?q=sanitation" title=" sanitation"> sanitation</a>, <a href="https://publications.waset.org/abstracts/search?q=environment" title=" environment"> environment</a> </p> <a href="https://publications.waset.org/abstracts/18079/impact-of-corporate-social-responsibility-on-the-organisational-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18079.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">595</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1692</span> Corporate Governance Attributes and Financial Performance in Malaysian Listed Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Idris%20Adamu%20Alhaji">Idris Adamu Alhaji</a>, <a href="https://publications.waset.org/abstracts/search?q=Wan%20Fauziahbt%20Wan%20Yusoff"> Wan Fauziahbt Wan Yusoff</a> </p> <p class="card-text"><strong>Abstract:</strong></p> 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. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20equity" title=" return on equity"> return on equity</a>, <a href="https://publications.waset.org/abstracts/search?q=earning%20per%20share" title=" earning per share"> earning per share</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a> </p> <a href="https://publications.waset.org/abstracts/19819/corporate-governance-attributes-and-financial-performance-in-malaysian-listed-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19819.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">466</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1691</span> Simultaneous Relationship among Strategic Corporate Social Responsibility, Corporate Governance, and Firm Performance: Evidence from Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ayu%20Diar%20Sari">Ayu Diar Sari</a>, <a href="https://publications.waset.org/abstracts/search?q=Sidharta%20Utama"> Sidharta Utama</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The main objective of this study is to examine the empirical association among strategic corporate social responsibility (Strategic CSR), corporate governance (CG), and firm performance by investigating their causal effects. In order to get the comprehensive result, this study uses CSR variables which consist of Strategic CSR, Non-Strategic CSR and CSR as a whole. Exerting the two stage least square (2SLS) method, the result showed that CG mechanism positively influences CSR, Non-Strategic CSR, and firm performance (both ROA and PBV). CSR and Non-Strategic CSR positively influence ROA. Meanwhile CSR, Strategic and Non-Strategic CSR positively influence PBV. Firm’s Strategic CSR engagement plays a significantly positive role in enhancing PBV. The results supported the social impact hypothesis, agency theory, and conflict resolution theory. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20financial%20performance" title="corporate financial performance">corporate financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title=" corporate social responsibility"> corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=strategic%20corporate%20social%20responsibility" title=" strategic corporate social responsibility"> strategic corporate social responsibility</a> </p> <a href="https://publications.waset.org/abstracts/41310/simultaneous-relationship-among-strategic-corporate-social-responsibility-corporate-governance-and-firm-performance-evidence-from-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/41310.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">301</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1690</span> The Effect of Environmental CSR on Corporate Social Performance: The Mediating Role of Green Innovation and Corporate Image</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Edward%20Fosu">Edward Fosu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Green innovation has emerged as a significant environmental concern across the world. Green innovation refers to the utilization of technological developments that facilitate energy savings and waste material recycling. The stakeholder theory and resourced-based theory were used to examine how stakeholders' expectations affect corporate green innovation activities and how corporate innovation initiatives affect the corporate image and social performance. This study used structural equation modelling (SEM) and hierarchical regression to test the effects of environmental corporate social responsibility on social performance through mediators: green innovation and corporate image. A quantitative design was employed using data from Chinese companies in Ghana for this study. The study assessed. The results revealed that environmental practices promote corporate social performance (β = 0.070, t = 1.974, p = 0.049), positively affect green product innovation (β = 0.251, t = 7.478, p < 0.001), and has direct effect on green process innovation (β = 0.174, t = 6.192, p < 0.001). Green product innovation and green process innovation significantly promote corporate image respectively (β = 0.089, t = 2.581, p = 0.010), (β = 0.089, t = 2.367, p = 0.018). Corporate image has significant direct effects on corporate social performance (β = 0.146, t = 4.256, p < 0.001). Corporate environmental practices have an impact on the development of green products and processes which promote companies’ social performance. Additionally, evidence supports that corporate image influences companies’ social performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=environmental%20CSR" title="environmental CSR">environmental CSR</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20image" title=" corporate image"> corporate image</a>, <a href="https://publications.waset.org/abstracts/search?q=green%20innovation" title=" green innovation"> green innovation</a>, <a href="https://publications.waset.org/abstracts/search?q=coprorate%20social%20performance" title=" coprorate social performance"> coprorate social performance</a> </p> <a href="https://publications.waset.org/abstracts/156221/the-effect-of-environmental-csr-on-corporate-social-performance-the-mediating-role-of-green-innovation-and-corporate-image" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/156221.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">126</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1689</span> Linking Corporate Entrepreneurship with Human Resources Management Practices</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=R.%20Maalej">R. Maalej</a>, <a href="https://publications.waset.org/abstracts/search?q=I.%20Amami"> I. Amami</a>, <a href="https://publications.waset.org/abstracts/search?q=S.%20Saadaoui"> S. Saadaoui</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Within the growing body of literature on corporate entrepreneurship, there is a need to understand the relationship between human resource management and corporate entrepreneurship. This paper outlines the linkage between human resource management practices with corporate entrepreneurship. In response, we propose a review of the literature that is based on a conceptual reading of corporate entrepreneurship, human resource management practices and the relationship between them. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=human%20resource%20management" title="human resource management">human resource management</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20resources%20management%20practices" title=" human resources management practices"> human resources management practices</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20entrepreneurship" title=" corporate entrepreneurship"> corporate entrepreneurship</a>, <a href="https://publications.waset.org/abstracts/search?q=entrepreneur" title=" entrepreneur"> entrepreneur</a> </p> <a href="https://publications.waset.org/abstracts/7894/linking-corporate-entrepreneurship-with-human-resources-management-practices" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/7894.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">422</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1688</span> Cause-Related Marketing: A Review of the Literature</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Chang%20Hung%20Chen">Chang Hung Chen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Typically the Cause-Related Marketing (CRM) is effective for promoting products, and is also accepted as a role of communication tool for creating a positive image of the corporate. Today, companies are taking Corporate Social Responsibility (CSR) as core activities to build a goal of sustainable development. CRM is not a synonym of CSR. Actually, CRM is a part of CSR, or a type of marketing strategy in CSR framework. This article focuses on the relationship between CSR and CRM, and how the CRM improves the CSR performance of the corporate. The research was conducted through review of literature on the subject area. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cause-related%20marketing" title="cause-related marketing">cause-related marketing</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title=" corporate social responsibility"> corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20image" title=" corporate image"> corporate image</a>, <a href="https://publications.waset.org/abstracts/search?q=consumer%20behavior" title=" consumer behavior"> consumer behavior</a> </p> <a href="https://publications.waset.org/abstracts/52614/cause-related-marketing-a-review-of-the-literature" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/52614.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">349</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1687</span> Effects of Financial and Non-Financial Accounting Information Reports on Corporate Credibility and Image of the Listed-Firms in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Anocha%20Rojanapanich">Anocha Rojanapanich</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is used for analyzing the data. Results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. And market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship and the contribution of accounting information reports on corporate credibility is generated to the corporate image. That is the corporate image has affected by corporate credibility. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20credibility" title="corporate credibility">corporate credibility</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20and%20non-financial%20reports" title=" financial and non-financial reports"> financial and non-financial reports</a>, <a href="https://publications.waset.org/abstracts/search?q=firms%20performance" title=" firms performance"> firms performance</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20image" title=" corporate image"> corporate image</a> </p> <a href="https://publications.waset.org/abstracts/39965/effects-of-financial-and-non-financial-accounting-information-reports-on-corporate-credibility-and-image-of-the-listed-firms-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39965.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">297</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1686</span> Dividend Policy, Overconfidence and Moral Hazard</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Richard%20Fairchild">Richard Fairchild</a>, <a href="https://publications.waset.org/abstracts/search?q=Abdullah%20Al-Ghazali"> Abdullah Al-Ghazali</a>, <a href="https://publications.waset.org/abstracts/search?q=Yilmaz%20Guney"> Yilmaz Guney</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study analyses the relationship between managerial overconfidence, dividends, and firm value by developing theoretical models that examine the condition under which managerial overconfident, dividends, and firm value may be positive or negative. Furthermore, the models incorporate moral hazard, in terms of managerial effort shirking, and the potential for the manager to choose negative NPV projects, due to private benefits. Our models demonstrate that overconfidence can lead to higher dividends (when the manager is overconfident about his current ability) or lower dividends (when the manager is overconfident about his future ability). The models also demonstrate that higher overconfidence may result in an increase or a decrease in firm value. Numerical examples are illustrated for both models which interestingly support the models’ propositions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=behavioural%20corporate%20finance" title="behavioural corporate finance">behavioural corporate finance</a>, <a href="https://publications.waset.org/abstracts/search?q=dividend%20policy" title=" dividend policy"> dividend policy</a>, <a href="https://publications.waset.org/abstracts/search?q=overconfidence" title=" overconfidence"> overconfidence</a>, <a href="https://publications.waset.org/abstracts/search?q=moral%20hazard" title=" moral hazard"> moral hazard</a> </p> <a href="https://publications.waset.org/abstracts/33668/dividend-policy-overconfidence-and-moral-hazard" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33668.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">339</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1685</span> Unleashing the Potential of Waqf: An Exploratory Study of Contemporary Waqf Models in Islamic Finance Ecosystem</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohd%20Bahroddin%20Badri">Mohd Bahroddin Badri</a>, <a href="https://publications.waset.org/abstracts/search?q=Ridzuan%20Masri"> Ridzuan Masri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Despite the existence of large volume of waqf assets, it is argued that the potential of these assets not fully unleashed. There are many waqf assets especially in the form of land waqf that are idle and undeveloped mainly because of the insufficient fund and lack of investment expertise. This paper attempts to explore few cases on the innovation of waqf development in Malaysia and some countries that demonstrate synergistic collaboration between stakeholders, e.g., the government, nazir, Islamic religious councils, corporate entities and Islamic financial institutions for waqf development. This paper shows that cash waqf, corporate waqf, Build-Operate-Transfer (BOT) and Sukuk are found to be contemporary mechanisms within Islamic finance ecosystem that drive and rejuvenate the development of waqf to the next level. It further highlights few samples of waqf Sukuk that were successfully issued in selected countries. This paper also demonstrates that the benefit of waqf is beyond religious matters, which may also include education, healthcare, social care, infrastructure and corporate social responsibility (CSR) activities. This research is qualitative in nature, whereby the researcher employs descriptive method on the collected data. The researcher applies case study and library research method to collect and analyse data from journal articles, research papers, conference paper and annual reports. In a nutshell, the potential of contemporary models as demonstrated in this paper is very promising, in which the practical application of those instruments should be expanded for the rejuvenation of waqf asset. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cash%20waqf" title="cash waqf">cash waqf</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20waqf" title=" corporate waqf"> corporate waqf</a>, <a href="https://publications.waset.org/abstracts/search?q=Sukuk%20waqf" title=" Sukuk waqf"> Sukuk waqf</a>, <a href="https://publications.waset.org/abstracts/search?q=build-operate-transfer" title=" build-operate-transfer"> build-operate-transfer</a> </p> <a href="https://publications.waset.org/abstracts/95456/unleashing-the-potential-of-waqf-an-exploratory-study-of-contemporary-waqf-models-in-islamic-finance-ecosystem" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/95456.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">178</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1684</span> Corporate Governance and Firm Performance in the UAE</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bakr%20Ali%20Al-Gamrh">Bakr Ali Al-Gamrh</a>, <a href="https://publications.waset.org/abstracts/search?q=Ku%20Nor%20Izah%20B.%20Ku%20Ismail"> Ku Nor Izah B. Ku Ismail</a> </p> <p class="card-text"><strong>Abstract:</strong></p> 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. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20performance" title=" firm performance"> firm performance</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a>, <a href="https://publications.waset.org/abstracts/search?q=leverage" title=" leverage"> leverage</a>, <a href="https://publications.waset.org/abstracts/search?q=the%20UAE" title=" the UAE"> the UAE</a> </p> <a href="https://publications.waset.org/abstracts/24418/corporate-governance-and-firm-performance-in-the-uae" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/24418.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">550</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1683</span> Performance Shortfalls and Corporate Recidivism: A Contingency Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kepeng%20Li">Kepeng Li</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the phenomenon of recidivism in the Chinese stock market, emphasizing the significance of mitigating repeat offences within the corporate domain. Using a contingency model and data from Chinese publicly listed companies (1999-2018), the study investigates the impact of underperformance, governance factors, and managerial traits on unethical conduct. The research suggests that persistently unmet economic objectives can foster problem-focused exploration, potentially leading to misconduct. Furthermore, the study considers the unique cultural context of China, where “guanxi” and corruption may influence corporate behavior. It concludes that governance mechanisms play a pivotal role in regulating corporate behavior, underscoring the necessity for enhanced oversight and enforcement of corporate governance standards. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=recidivism" title="recidivism">recidivism</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20misbehavior" title=" corporate misbehavior"> corporate misbehavior</a>, <a href="https://publications.waset.org/abstracts/search?q=BTOF" title=" BTOF"> BTOF</a>, <a href="https://publications.waset.org/abstracts/search?q=aspiration%20level" title=" aspiration level"> aspiration level</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=individual%20characteristics" title=" individual characteristics"> individual characteristics</a> </p> <a href="https://publications.waset.org/abstracts/166928/performance-shortfalls-and-corporate-recidivism-a-contingency-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/166928.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">103</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1682</span> Ethical Finance and Islamic Finance: Particularities, Possible Convergence and Potential Development</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Safa%20Ougoujil">Safa Ougoujil</a>, <a href="https://publications.waset.org/abstracts/search?q=Sidi%20Mohamed%20Rigar"> Sidi Mohamed Rigar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Economics is not an exact science. It cannot be from the moment it is a social science that concerns society organization, a human science that depends on the behavior of the men and women who make a part of this society. Therefore, it cannot ignore morality, the instinctive sense of good and evil, the natural order which place us between certain values, and which religion often sheds light on. In terms of finance, the reference to ethics is becoming more popular than ever. This is naturally due to the growing financial crises. Finance is less and less ethical, but some financial practices have continued to do so. This is the case of ethical finance and Islamic finance. After attempting to define the concepts of ethical finance and Islamic finance, in a period when financial innovation seeks to encourage differentiation in order to create more profit margins, this article attempts to expose the particularities, the convergences and the potentialities of development of these two sensibilities. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=convergences" title="convergences">convergences</a>, <a href="https://publications.waset.org/abstracts/search?q=ethical%20finance" title=" ethical finance"> ethical finance</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20finance" title=" Islamic finance"> Islamic finance</a>, <a href="https://publications.waset.org/abstracts/search?q=potential%20development" title=" potential development"> potential development</a> </p> <a href="https://publications.waset.org/abstracts/81381/ethical-finance-and-islamic-finance-particularities-possible-convergence-and-potential-development" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/81381.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">195</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1681</span> Corporate Culture and Subcultures: Corporate Culture Analysis in a Company without a Public Relations Department</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sibel%20Kurt">Sibel Kurt</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this study, with the use of Goffee and Jones’s corporate culture classification and the scale of this classification, there aimed to analyze a company’s corporate culture which does not have a public relations or communication department. First of all, the type of corporate culture in the company had been determined. Then it questioned if there are subcultures which formed according to demographics or the department of work. In the survey questionnaire, there are 53 questions total. 6 of these questions are about demographics, and 47 of them are about corporate culture. 152 personnel of the company had answered the survey, and the data have been evaluated according to frequency, descriptive, and compare means tests. The type of corporate culture of the company was determined as the 'communal' from the typology of Goffee and Jones in the positive form. There are no subcultures in the company which bases on the demographics, but only one subculture has determined according to the department of work. As a result, the absence of public relations department, personnel’s low level of awareness about corporate culture, and the lack of information between management and employees has been revealed. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20culture" title="corporate culture">corporate culture</a>, <a href="https://publications.waset.org/abstracts/search?q=subculture" title=" subculture"> subculture</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20relations" title=" public relations"> public relations</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20communication" title=" organizational communication"> organizational communication</a> </p> <a href="https://publications.waset.org/abstracts/122515/corporate-culture-and-subcultures-corporate-culture-analysis-in-a-company-without-a-public-relations-department" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/122515.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">168</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1680</span> Exploring Behavioural Biases among Indian Investors: A Qualitative Inquiry</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Satish%20Kumar">Satish Kumar</a>, <a href="https://publications.waset.org/abstracts/search?q=Nisha%20Goyal"> Nisha Goyal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In the stock market, individual investors exhibit different kinds of behaviour. Traditional finance is built on the notion of 'homo economics', which states that humans always make perfectly rational choices to maximize their wealth and minimize risk. That is, traditional finance has concern for how investors should behave rather than how actual investors are behaving. Behavioural finance provides the explanation for this phenomenon. Although finance has been studied for thousands of years, behavioural finance is an emerging field that combines the behavioural or psychological aspects with conventional economic and financial theories to provide explanations on how emotions and cognitive factors influence investors’ behaviours. These emotions and cognitive factors are known as behavioural biases. Because of these biases, investors make irrational investment decisions. Besides, the emotional and cognitive factors, the social influence of media as well as friends, relatives and colleagues also affect investment decisions. Psychological factors influence individual investors’ investment decision making, but few studies have used qualitative methods to understand these factors. The aim of this study is to explore the behavioural factors or biases that affect individuals’ investment decision making. For the purpose of this exploratory study, an in-depth interview method was used because it provides much more exhaustive information and a relaxed atmosphere in which people feel more comfortable to provide information. Twenty investment advisors having a minimum 5 years’ experience in securities firms were interviewed. In this study, thematic content analysis was used to analyse interview transcripts. Thematic content analysis process involves analysis of transcripts, coding and identification of themes from data. Based on the analysis we categorized the statements of advisors into various themes. Past market returns and volatility; preference for safe returns; tendency to believe they are better than others; tendency to divide their money into different accounts/assets; tendency to hold on to loss-making assets; preference to invest in familiar securities; tendency to believe that past events were predictable; tendency to rely on the reference point; tendency to rely on other sources of information; tendency to have regret for making past decisions; tendency to have more sensitivity towards losses than gains; tendency to rely on own skills; tendency to buy rising stocks with the expectation that this rise will continue etc. are some of the major concerns showed by experts about investors. The findings of the study revealed 13 biases such as overconfidence bias, disposition effect, familiarity bias, framing effect, anchoring bias, availability bias, self-attribution bias, representativeness, mental accounting, hindsight bias, regret aversion, loss aversion and herding bias/media biases present in Indian investors. These biases have a negative connotation because they produce a distortion in the calculation of an outcome. These biases are classified under three categories such as cognitive errors, emotional biases and social interaction. The findings of this study may assist both financial service providers and researchers to understand the various psychological biases of individual investors in investment decision making. Additionally, individual investors will also be aware of the behavioural biases that will aid them to make sensible and efficient investment decisions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20advisors" title="financial advisors">financial advisors</a>, <a href="https://publications.waset.org/abstracts/search?q=individual%20investors" title=" individual investors"> individual investors</a>, <a href="https://publications.waset.org/abstracts/search?q=investment%20decisions" title=" investment decisions"> investment decisions</a>, <a href="https://publications.waset.org/abstracts/search?q=psychological%20biases" title=" psychological biases"> psychological biases</a>, <a href="https://publications.waset.org/abstracts/search?q=qualitative%20thematic%20content%20analysis" title=" qualitative thematic content analysis"> qualitative thematic content analysis</a> </p> <a href="https://publications.waset.org/abstracts/82278/exploring-behavioural-biases-among-indian-investors-a-qualitative-inquiry" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/82278.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">169</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1679</span> Developments in Corporate Governance: The Case of Vietnam</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lien%20T.%20H.%20Tran">Lien T. H. Tran</a>, <a href="https://publications.waset.org/abstracts/search?q=David%20A.%20Holloway"> David A. Holloway</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Corporate governance practices have changed significantly across the world in the past three decades. Spectacular corporate failures during this period have acted as a catalyst for the development of codes and guidelines that have resulted in the global acceptance of a ‘best practice’ model. This study assesses the relevance of such a ‘one size fits all model’ for the developing nation state of Vietnam. The findings of this analytical paper is that there are three key elements (government, international institutions and the nature of business) that are pertinent and central to corporate governance developments in the country. We also find that the quality of corporate governance in Vietnam is at a medium level when compared to international practices. Vietnam still has a long way to go to construct and embed effective corporate governance policies and practices and promote ethical business behaviours and sound decision making at board level. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=government" title=" government"> government</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20institutions" title=" international institutions"> international institutions</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20companies" title=" public companies"> public companies</a>, <a href="https://publications.waset.org/abstracts/search?q=Vietnam" title=" Vietnam"> Vietnam</a> </p> <a href="https://publications.waset.org/abstracts/10499/developments-in-corporate-governance-the-case-of-vietnam" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/10499.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">357</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1678</span> The Effect of Corporate Governance on Earnings Management: When Firms Report Increasing Earnings</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Su-Ping%20Liu">Su-Ping Liu</a>, <a href="https://publications.waset.org/abstracts/search?q=Yue%20Tian"> Yue Tian</a>, <a href="https://publications.waset.org/abstracts/search?q=Yifan%20Shen"> Yifan Shen </a> </p> <p class="card-text"><strong>Abstract:</strong></p> 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. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20patterns" title=" earnings patterns"> earnings patterns</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20repurchase" title=" stock repurchase"> stock repurchase</a> </p> <a href="https://publications.waset.org/abstracts/113537/the-effect-of-corporate-governance-on-earnings-management-when-firms-report-increasing-earnings" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/113537.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">176</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=behavioural%20corporate%20finance&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=behavioural%20corporate%20finance&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=behavioural%20corporate%20finance&page=4">4</a></li> <li class="page-item"><a class="page-link" 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