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Article
Publication date: 15 December 2017

Belle Selene Xia and Ignace De Beelde

The Scandinavian boards are known for their “best practices” for corporate governance. This paper aims to examine the management incentives behind corporate disclosure via an…

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Abstract

Purpose

The Scandinavian boards are known for their “best practices” for corporate governance. This paper aims to examine the management incentives behind corporate disclosure via an empirical study.

Design/methodology/approach

Many of the previous empirical work have focused on the US data, but the generalizability of such findings is geographically bounded. The set of management incentives in this paper is examined using a total sample of 123 local annual reports via some of the largest publicly listed firms in the Scandinavian countries between the years 2008-2012.

Findings

The findings of this study reveal that a firm’s financial success originates from the different attributes of corporate governance. Correlation and regression analyses reveal that in terms of firm size, leverage ratio, the existence of audit committee and the independence of CEO, there is a correlation between firm-specific factors and the level of disclosure. In contrast to the previous literature, a positive relationship between corporate disclosure and information asymmetry was not found.

Originality/value

The results of this study are valuable to the policymakers when implementing regulations on corporate governance control. The strategic implications of the findings on business decisions and future research are also discussed.

Details

Corporate Governance: The International Journal of Business in Society, vol. 18 no. 1
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 1 April 2014

Belle Selene Xia and Peng Gong

The purpose of this paper is to explore the role of business intelligence (BI) in a consulting company. The authors propose to analyze quality through data analysis and efficiency…

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Abstract

Purpose

The purpose of this paper is to explore the role of business intelligence (BI) in a consulting company. The authors propose to analyze quality through data analysis and efficiency under different business contexts. The best processes and tools in data mining are also explored.

Design/methodology/approach

Management perspectives of data analysis from Florilla Consulting Company are collected using an inductive research approach. Based on a large sample of qualitative data, cost-and-benefit analysis is used to assess the BI technologies as a strategic necessity to Florilla Consulting Company.

Findings

Findings classify the best processes and tools of data analysis under different business scenarios. The authors also propose a revised process and tools for Florilla Consulting Company to be further evaluated by future research.

Practical implications

The insights offered in this paper derives authentic value for any consulting company that is interested to benefit from the opportunities bought by the BI technologies. Quality management also gets a new dimension when technology is integrated into business.

Originality/value

This study has challenged the way quality is managed in Florilla Consulting Company. The connection of BI to quality management is explored via an empirical study of a consulting company by linking theory with practice.

Details

Benchmarking: An International Journal, vol. 21 no. 2
Type: Research Article
ISSN: 1463-5771

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