How business-related governance strategies impact paths towards the formation of global cities? An institutional embeddedness perspective

Wang, Huanming; Ran, Bing

doi:10.1016/j.landusepol.2022.106139

Cited by 3 publications

(1 citation statement)

References 85 publications

(101 reference statements)

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“…A critical assessment of most events in the face of a series of recent scandals has revealed that creative accounting practices beyond the minimum threshold, business-related governance mechanisms (Huanming & Bing, 2022; Sayed, 2013), insufficient governance institutional frameworks and compliance with the implementation of applicable laws and standards (Ashiru et al, 2022) are primarily to blame for the overall breakdowns of large corporations around the world (Susana, 2013; Thomas, 2012) such as those in the United States (Xerox, Enron, WorldCom, etc.) and Asia (Satyam Computer Service and Sino-Forest, etc.).…”

Section: Introductionmentioning

confidence: 99%

Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India

Debbarma

Roy

2023

Indian Journal of Corporate Governance

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This paper investigates the effects of corporate governance on creative accounting practice in Indian NSE-listed public companies. To get insights and analysis of how mitigating effects of governance issues can impact creative accounting practices, a specific set of factors is identified and the multistage technique design is employed to collect samples of 51 companies with 255 firm-year observations for the years 2017–2021. The value of discretionary accrual as estimated using the modified Jones model. The panel data are used for analysis and testing the hypothesis with the help of Stata 15 version statistical software. The results of this study demonstrated that only audit independence has a considerable negative influence on creative accounting practice, indicating that increasing the number of audit independence could reduce unethical accounting manipulation in financial reporting practice. The paper digs further and provides additional details that the board size, return on asset and firm growth significantly appears under a flag of positive creative accounting practices. In contrast, the board’s independence, audit committee, firm size and leverage have no such influence on creative accounting practice. The study also recommends that companies should have an independent audit committee, so as to minimise the accounting irregularities in financial reports.

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Section: Introductionmentioning

confidence: 99%

Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India

Debbarma

Roy

2023

Indian Journal of Corporate Governance

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Measurement, Spatial Differences, and the Dynamic Evolution of China's Urban Business Environment Levels

Fan,

Liu,

Wang

2024

J. Urban Plann. Dev.

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Exploring the Combinatorial Effects of Collaborative Factors Leading to Higher Degree of Co‐Production

Wang,

Zhang,

Ran

2024

Public Administration

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This study investigates the collaborative factors conducive to co‐production in public services, utilizing Ansell and Gash's framework and fuzzy set qualitative comparative analysis (fsQCA) across 18 cases from the Collaborative Governance Case Database (CGCD). It identifies incentive as a necessary condition for co‐production, revealing three sufficient pathways to co‐production: managed, led, and self‐organized co‐production. The findings advance our understanding of the specific collaborative configurations that can achieve higher degree of co‐production, offering an “incentive‐structure‐behavior” framework and practical insights for policy makers seeking to enhance public service co‐production.

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How business-related governance strategies impact paths towards the formation of global cities? An institutional embeddedness perspective

Cited by 3 publications

References 85 publications

Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India

Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India

Measurement, Spatial Differences, and the Dynamic Evolution of China's Urban Business Environment Levels

Exploring the Combinatorial Effects of Collaborative Factors Leading to Higher Degree of Co‐Production

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