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Isaac Akomea-Frimpong, Emmanuel Senior Tenakwah, Emmanuel Junior Tenakwah and Mary Amponsah
This paper assesses the relationship between corporate governance practices and the performance of pension funds in Ghana, which is an emerging market. Data for this study came from two sources: surveys of pension fund managers and annual financial repor...
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Francesca Bell,Gary van Vuuren
AbstractOrientation: Environmental, social and governance (ESG) factors have evolved from peripheral significance (2000s) to a leading factor (2022) for many corporates. Most are now assigned ESG grades; which are increasingly scrutinised by investors.Re...
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This paper provides an analysis of data originating from OECD and ILO in order to evaluate how productivity, compensation and human capital engagement were affected during the last financial crisis in Romania and Bulgaria. It argues that human capital is...
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Liem Thanh Nguyen and Khuong Vinh Nguyen
The management of cash requires careful considerations to allow firms to benefit from proper resource allocations while mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and agency cost, thus ...
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Daniel Botez,Anatol Melega
Internal auditing plays an important part in the management of corporations, but it has also proved necessary in the more general framework of public interest entities, especially listed entities, given the importance of their activity in society. The di...
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