Author: Hermann Josef Högel
Publisher: Cuvillier Verlag
ISBN: 3736968566
Category :
Languages : en
Pages : 470
Book Description
The research investigates the impact of age, education, experience, gender, board size, and composition on the sustainability of German cooperative banks. These banks are vital for the German financial system and have significant regional importance. The research reveals that the age of executive board members and board size correlate with the bank’s long-term performance. Banks with older executive board members tend to perform less effectively over time. Additionally, employing more than the legally required two executive board members negatively affects the bank’s medium- and long-term performance. The study’s results contribute to various management theories and can aid supervisory boards in selecting new executive board members based on performance criteria. Die Forschungsarbeit untersucht, wie Alter, Ausbildung, Erfahrung, Geschlecht, sowie Zusammensetzung und Größe des Vorstandsgremiums das langfristige Überleben deutscher Genossenschaftsbanken beeinflussen, welche aufgrund sinkender Gewinnmargen vom „Aussterben“ bedroht sind. Diese Banken spielen eine bedeutende Rolle im deutschen Wirtschafts- und Finanzsystem. Neben der Abwicklung wichtiger Zahlungstransaktionen sind sie bedeutende Arbeitgeber. Darüberhinaus spielten sie während der Finanzkrise 2007/2008 eine entscheidende Rolle bei der Unterstützung des europäischen Bankensystems. Die agierenden Vorstände dieser Genossenschaftsbanken haben einen erheblichen Einfluss auf den Geschäftserfolg. Es wurden empirische Daten zu den soziodemographischen Faktoren der Vorstandsmitglieder, der Vorstandszusammensetzung, -größe und der Bruttogewinnmarge über 5 und 10 Jahre gesammelt und statistisch analysiert. Die Ergebnisse zeigen Zusammenhänge zwischen dem Alter der Vorstandsmitglieder, der Vorstandszusammensetzung und der Bruttogewinnmarge über die angegebenen Zeiträume. Diese Forschungsarbeit trägt zu verschiedenen Managementtheorien bei. Darüber hinaus bietet sie praktische Entscheidungskriterien für Aufsichtsräte bei der Auswahl neuer Vorstandsmitglieder.
The influence of selected managerial quality and board composition variables on the performance of German cooperative banks – an analysis of age, gender, education and experience as well as board size and composition
Author: Hermann Josef Högel
Publisher: Cuvillier Verlag
ISBN: 3736968566
Category :
Languages : en
Pages : 470
Book Description
The research investigates the impact of age, education, experience, gender, board size, and composition on the sustainability of German cooperative banks. These banks are vital for the German financial system and have significant regional importance. The research reveals that the age of executive board members and board size correlate with the bank’s long-term performance. Banks with older executive board members tend to perform less effectively over time. Additionally, employing more than the legally required two executive board members negatively affects the bank’s medium- and long-term performance. The study’s results contribute to various management theories and can aid supervisory boards in selecting new executive board members based on performance criteria. Die Forschungsarbeit untersucht, wie Alter, Ausbildung, Erfahrung, Geschlecht, sowie Zusammensetzung und Größe des Vorstandsgremiums das langfristige Überleben deutscher Genossenschaftsbanken beeinflussen, welche aufgrund sinkender Gewinnmargen vom „Aussterben“ bedroht sind. Diese Banken spielen eine bedeutende Rolle im deutschen Wirtschafts- und Finanzsystem. Neben der Abwicklung wichtiger Zahlungstransaktionen sind sie bedeutende Arbeitgeber. Darüberhinaus spielten sie während der Finanzkrise 2007/2008 eine entscheidende Rolle bei der Unterstützung des europäischen Bankensystems. Die agierenden Vorstände dieser Genossenschaftsbanken haben einen erheblichen Einfluss auf den Geschäftserfolg. Es wurden empirische Daten zu den soziodemographischen Faktoren der Vorstandsmitglieder, der Vorstandszusammensetzung, -größe und der Bruttogewinnmarge über 5 und 10 Jahre gesammelt und statistisch analysiert. Die Ergebnisse zeigen Zusammenhänge zwischen dem Alter der Vorstandsmitglieder, der Vorstandszusammensetzung und der Bruttogewinnmarge über die angegebenen Zeiträume. Diese Forschungsarbeit trägt zu verschiedenen Managementtheorien bei. Darüber hinaus bietet sie praktische Entscheidungskriterien für Aufsichtsräte bei der Auswahl neuer Vorstandsmitglieder.
Publisher: Cuvillier Verlag
ISBN: 3736968566
Category :
Languages : en
Pages : 470
Book Description
The research investigates the impact of age, education, experience, gender, board size, and composition on the sustainability of German cooperative banks. These banks are vital for the German financial system and have significant regional importance. The research reveals that the age of executive board members and board size correlate with the bank’s long-term performance. Banks with older executive board members tend to perform less effectively over time. Additionally, employing more than the legally required two executive board members negatively affects the bank’s medium- and long-term performance. The study’s results contribute to various management theories and can aid supervisory boards in selecting new executive board members based on performance criteria. Die Forschungsarbeit untersucht, wie Alter, Ausbildung, Erfahrung, Geschlecht, sowie Zusammensetzung und Größe des Vorstandsgremiums das langfristige Überleben deutscher Genossenschaftsbanken beeinflussen, welche aufgrund sinkender Gewinnmargen vom „Aussterben“ bedroht sind. Diese Banken spielen eine bedeutende Rolle im deutschen Wirtschafts- und Finanzsystem. Neben der Abwicklung wichtiger Zahlungstransaktionen sind sie bedeutende Arbeitgeber. Darüberhinaus spielten sie während der Finanzkrise 2007/2008 eine entscheidende Rolle bei der Unterstützung des europäischen Bankensystems. Die agierenden Vorstände dieser Genossenschaftsbanken haben einen erheblichen Einfluss auf den Geschäftserfolg. Es wurden empirische Daten zu den soziodemographischen Faktoren der Vorstandsmitglieder, der Vorstandszusammensetzung, -größe und der Bruttogewinnmarge über 5 und 10 Jahre gesammelt und statistisch analysiert. Die Ergebnisse zeigen Zusammenhänge zwischen dem Alter der Vorstandsmitglieder, der Vorstandszusammensetzung und der Bruttogewinnmarge über die angegebenen Zeiträume. Diese Forschungsarbeit trägt zu verschiedenen Managementtheorien bei. Darüber hinaus bietet sie praktische Entscheidungskriterien für Aufsichtsräte bei der Auswahl neuer Vorstandsmitglieder.
Social Norms in Managerial Decision-Making: Psychological and/or Neural Perspectives
Author: Xile Yin
Publisher: Frontiers Media SA
ISBN: 2832513697
Category : Science
Languages : en
Pages : 206
Book Description
Publisher: Frontiers Media SA
ISBN: 2832513697
Category : Science
Languages : en
Pages : 206
Book Description
Social Norms and the Theory of the Firm
Author: Douglas E. Stevens
Publisher: Cambridge University Press
ISBN: 1108423329
Category : Business & Economics
Languages : en
Pages : 241
Book Description
Demonstrates the importance of social norms to firms and markets through historical context and theoretical and empirical evidence.
Publisher: Cambridge University Press
ISBN: 1108423329
Category : Business & Economics
Languages : en
Pages : 241
Book Description
Demonstrates the importance of social norms to firms and markets through historical context and theoretical and empirical evidence.
Corporate Finance
Author: Stefan Cristian Gherghina
Publisher: MDPI
ISBN: 3036505709
Category : Business & Economics
Languages : en
Pages : 408
Book Description
This book comprises 19 papers published in the Special Issue entitled “Corporate Finance”, focused on capital structure (Kedzior et al., 2020; Ntoung et al., 2020; Vintilă et al., 2019), dividend policy (Dragotă and Delcea, 2019; Pinto and Rastogi, 2019) and open-market share repurchase announcements (Ding et al., 2020), risk management (Chen et al., 2020; Nguyen Thanh, 2019; Štefko et al., 2020), financial reporting (Fossung et al., 2020), corporate brand and innovation (Barros et al., 2020; Błach et al., 2020), and corporate governance (Aluchna and Kuszewski, 2020; Dragotă et al.,2020; Gruszczyński, 2020; Kjærland et al., 2020; Koji et al., 2020; Lukason and Camacho-Miñano, 2020; Rashid Khan et al., 2020). It covers a broad range of companies worldwide (Cameroon, China, Estonia, India, Japan, Norway, Poland, Romania, Slovakia, Spain, United States, Vietnam), as well as various industries (heat supply, high-tech, manufacturing).
Publisher: MDPI
ISBN: 3036505709
Category : Business & Economics
Languages : en
Pages : 408
Book Description
This book comprises 19 papers published in the Special Issue entitled “Corporate Finance”, focused on capital structure (Kedzior et al., 2020; Ntoung et al., 2020; Vintilă et al., 2019), dividend policy (Dragotă and Delcea, 2019; Pinto and Rastogi, 2019) and open-market share repurchase announcements (Ding et al., 2020), risk management (Chen et al., 2020; Nguyen Thanh, 2019; Štefko et al., 2020), financial reporting (Fossung et al., 2020), corporate brand and innovation (Barros et al., 2020; Błach et al., 2020), and corporate governance (Aluchna and Kuszewski, 2020; Dragotă et al.,2020; Gruszczyński, 2020; Kjærland et al., 2020; Koji et al., 2020; Lukason and Camacho-Miñano, 2020; Rashid Khan et al., 2020). It covers a broad range of companies worldwide (Cameroon, China, Estonia, India, Japan, Norway, Poland, Romania, Slovakia, Spain, United States, Vietnam), as well as various industries (heat supply, high-tech, manufacturing).
Improving Healthcare Management at the Top
Author: Sharon Roberts
Publisher: Business Expert Press
ISBN: 163157261X
Category : Business & Economics
Languages : en
Pages : 120
Book Description
In this book the authors explore the influence of gender on organizational performance in the health care sector. They argue that gender diversity of boards improves health care organizational performance when compared to homogeneous boards. The theoretical framework used was developed from conducting literature reviews of scholarly academic journal articles on gender, boards, and organizational performance as well as performing an in depth study of the performance of health care organizations in Ontario, Canada. Research results suggest that effective boards and their composition were dependent on their female to male ratio to realize administrative efficiencies. Publicly funded, nonprofit, 126 acute care hospitals located in Ontario, Canada, were chosen as the health care sector for this research. Limitations of this study are in the complexity of the health care industry, competing internal and external priorities, and funding constraints. Nevertheless, this book is original work and relevant for use by boards to examine the complementary mix of gender as a predictor of organizational performance.
Publisher: Business Expert Press
ISBN: 163157261X
Category : Business & Economics
Languages : en
Pages : 120
Book Description
In this book the authors explore the influence of gender on organizational performance in the health care sector. They argue that gender diversity of boards improves health care organizational performance when compared to homogeneous boards. The theoretical framework used was developed from conducting literature reviews of scholarly academic journal articles on gender, boards, and organizational performance as well as performing an in depth study of the performance of health care organizations in Ontario, Canada. Research results suggest that effective boards and their composition were dependent on their female to male ratio to realize administrative efficiencies. Publicly funded, nonprofit, 126 acute care hospitals located in Ontario, Canada, were chosen as the health care sector for this research. Limitations of this study are in the complexity of the health care industry, competing internal and external priorities, and funding constraints. Nevertheless, this book is original work and relevant for use by boards to examine the complementary mix of gender as a predictor of organizational performance.
Advances in Management Accounting
Author: Chris Akroyd
Publisher: Emerald Group Publishing
ISBN: 1803820330
Category : Business & Economics
Languages : en
Pages : 194
Book Description
Volume 34 of Advances in Management Accounting uses a variety of methods, from experiments to surveys, to build upon existing knowledge within the management accounting discipline.
Publisher: Emerald Group Publishing
ISBN: 1803820330
Category : Business & Economics
Languages : en
Pages : 194
Book Description
Volume 34 of Advances in Management Accounting uses a variety of methods, from experiments to surveys, to build upon existing knowledge within the management accounting discipline.
Financial Accounting
Author: Sara Trucco
Publisher: Springer
ISBN: 3319187236
Category : Business & Economics
Languages : en
Pages : 153
Book Description
This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.
Publisher: Springer
ISBN: 3319187236
Category : Business & Economics
Languages : en
Pages : 153
Book Description
This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.
Handbook of Research on Accounting and Financial Studies
Author: Farinha, Luís
Publisher: IGI Global
ISBN: 1799821374
Category : Business & Economics
Languages : en
Pages : 487
Book Description
The competitive nature of organizations in today’s globalized world has led to the development of various approaches to increasing profitability and maintaining an advantage over rival companies. As technology continues to be integrated into business practices, specifically in the area of accounting and finance, professionals and educators need to be prepared for advancing economic techniques, and they need to maintain a high level of financial literacy. The Handbook of Research on Accounting and Financial Studies is a pivotal reference source that provides vital research on advanced knowledge and emerging business practices and teaching dynamics in the fields of accounting and finance. While highlighting topics such as cost-benefit analysis, risk management, and corporate governance, this publication explores new initiatives in entrepreneurship and performance management. This book is ideally designed for business managers, consultants, entrepreneurs, auditors, tax practitioners, economists, accountants, academicians, researchers, and students seeking current research on modern advancements and recent findings in accounting and financial studies.
Publisher: IGI Global
ISBN: 1799821374
Category : Business & Economics
Languages : en
Pages : 487
Book Description
The competitive nature of organizations in today’s globalized world has led to the development of various approaches to increasing profitability and maintaining an advantage over rival companies. As technology continues to be integrated into business practices, specifically in the area of accounting and finance, professionals and educators need to be prepared for advancing economic techniques, and they need to maintain a high level of financial literacy. The Handbook of Research on Accounting and Financial Studies is a pivotal reference source that provides vital research on advanced knowledge and emerging business practices and teaching dynamics in the fields of accounting and finance. While highlighting topics such as cost-benefit analysis, risk management, and corporate governance, this publication explores new initiatives in entrepreneurship and performance management. This book is ideally designed for business managers, consultants, entrepreneurs, auditors, tax practitioners, economists, accountants, academicians, researchers, and students seeking current research on modern advancements and recent findings in accounting and financial studies.
Comparative Public Management
Author: Kenneth J. Meier
Publisher: Georgetown University Press
ISBN: 1626164010
Category : Political Science
Languages : en
Pages : 262
Book Description
While the field of public management has become increasingly international, research and policy recommendations that work for one country often do not work for another. Why, for example, is managerial networking important in the United States, moderately effective in the United Kingdom, and of little consequence in the Netherlands? Comparative Public Management argues that scholars must find a better way to account for political, environmental, and organizational contexts to build a more general model of public management. The volume editors propose a framework in which context influences the types of managerial actions that can be used effectively in public organizations. After introducing the innovative framework, the book offers seven empirical chapters--cases from seven countries and a range of policy areas (health, education, taxation, and local governance)--that show how management affects performance in different contexts. Following these empirical tests, the book examines themes that emerge across cases and seeks to set an agenda for future research. Intended for students and scholars of public administration and public policy, this book will be the first to provide a comprehensive comparative assessment of management's impact on organizational performance.
Publisher: Georgetown University Press
ISBN: 1626164010
Category : Political Science
Languages : en
Pages : 262
Book Description
While the field of public management has become increasingly international, research and policy recommendations that work for one country often do not work for another. Why, for example, is managerial networking important in the United States, moderately effective in the United Kingdom, and of little consequence in the Netherlands? Comparative Public Management argues that scholars must find a better way to account for political, environmental, and organizational contexts to build a more general model of public management. The volume editors propose a framework in which context influences the types of managerial actions that can be used effectively in public organizations. After introducing the innovative framework, the book offers seven empirical chapters--cases from seven countries and a range of policy areas (health, education, taxation, and local governance)--that show how management affects performance in different contexts. Following these empirical tests, the book examines themes that emerge across cases and seeks to set an agenda for future research. Intended for students and scholars of public administration and public policy, this book will be the first to provide a comprehensive comparative assessment of management's impact on organizational performance.
Advances in Management Accounting
Author: Laurie L. Burney
Publisher: Emerald Group Publishing
ISBN: 1839829125
Category : Business & Economics
Languages : en
Pages : 200
Book Description
Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal’s purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.
Publisher: Emerald Group Publishing
ISBN: 1839829125
Category : Business & Economics
Languages : en
Pages : 200
Book Description
Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal’s purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.