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Reducing Risk Through Governance: Impact of Compensation, Defense, and Accounting Practices

Reducing Risk Through Governance: Impact of Compensation, Defense, and Accounting Practices
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Author(s): I-Jan Yeh (Shih Hsin University, Taiwan), Ching-Liang Chang (Yuan Ze University, Taiwan), Joe Ueng (University of St. Thomas, USA) and Vinita Ramaswamy (University of St. Thomas, USA)
Copyright: 2018
Pages: 12
Source title: Operations and Service Management: Concepts, Methodologies, Tools, and Applications
Source Author(s)/Editor(s): Information Resources Management Association (USA)
DOI: 10.4018/978-1-5225-3909-4.ch082

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Abstract

The main purpose of this study is to investigate the determinants of formal governance policy. Many firms have a formal governance policy. Others, however, have no such a policy. This study examines what kind of firm's characteristics that encourage companies to adopt a formal governance policy. Data were collected from Corporate Library. A sample of 3,068 firms from the database of 2010 Corporate Library was analyzed. Results show that when firms have a better financial performance and better corporate governance practice, they are more likely to have a formal governance policy. Specifically, when firms have a better board rating, compensation policy, takeover defense strategy, and accounting practice, firms are more likely to have a formal governance policy.

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