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…
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
Keywords
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…
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.