1,720,968 research outputs found
Women and Multiple Board Memberships: Social Capital and Institutional Pressure
No full textWe show unintended consequences of quota regulations to get women on boards. Board members may have different characteristics, and even among women, there are variations. We assume that the characteristics of the board members have an influence on their contributions to boards, to businesses as well as to society. In this paper, we argue that different types of societal pressure to get women on boards have an influence on the social capital characteristics of the women getting multiple board memberships. The paper is drawing on institutional theory and social capital theory, and we distinguish between mimetic, normative, and coercive types of pressure. Through a cluster analysis of 58 Italian “golden skirts”, we show that different types of societal pressure may lead to differences in social capital characteristics. The study has implications for the ongoing international debate about women and diversity on boards, and we propose developing a pressure theory for getting women on boards
Assetti proprietari e autonomia manageriale. Evidenze empiriche dal contesto italiano
No full textIl presente lavoro intende investigare la relazione che intercorre fra gli assetti proprietari e l’autonomia manageriale. A tal fine, dopo una ricognizione dei principali filoni di studio, rintracciabili nella letteratura economico-aziendale, è stata condotta un’indagine empirica su di un campione di società quotate nel mercato mobiliare italiano. I risultati empirici conseguiti forniscono interessanti spunti di riflessione per gli indirizzi di ricerca futuri, in quanto confermano i costrutti teorici analizzati
La dichiarazione non finanziaria in tema di governance: analisi di un campione di società quotate italiane
No full textLa relazione tra le caratteristiche del ceo e il profilo di rischio nelle aziende familiari
No full textThe Relational Capital Disclosure in Corporate Reporting: what Consequences for Firm Performance? A Perspective from Europe
No full textHuman Capital Disclosure: A Determinant of Firm Growth and Financial Performance. Empirical Evidence from European Listed Companies
No full textThe contribution of Human Resources to an organization success has been largely acknowledged by the academic and the professional world. The term of Human Capital is taken to include multiple items, such as the employees’ knowledge, abilities, skills and experiences, which are not properly represented in traditional economic-financial reporting. Despite its key role in creating enterprise value, Human Capital does not appear in the company’s Annual Reports. In response to this gap, the goals of this study are: 1) the analysis of how Human Capital Disclosure features in corporate reports,
making a distinction between information disclosed in mandatory reports and information disclosed in voluntary ones; 2) the investigation of the relationship between HC disclosure and specific corporate fields, such as firm growth and financial performance. A Content Analysis is performed on the basis of 71 items inherent to the Human Capital framework on mandatory and voluntary reports drawn up by 80 European listed companies, combined with some bivariate and multivariate statistical analyses.
The findings show that Human Capital mandatory disclosure is positively related to firm growth and
financial performance
The effect of the introduction of the gender quota regulation among public limited companies’ boards in Norway: Taking stock, looking ahead
No full textRethinking boards and governance in the digital era: Implications for practice and research
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