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首页> 外文期刊>International Advances in Economic Research >Performance, Corporate Governance and Socioemotional Wealth in Belgian Family Firms
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Performance, Corporate Governance and Socioemotional Wealth in Belgian Family Firms

机译：比利时家族企业的绩效，公司治理和社会情感财富

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摘要

For more than 30 years, corporate governance has received considerable attention in the academic literature (Carcello et al., Auditing: A Journal of Practice and Theory, 2011). This interest grew significantly during the 2000s after the eruption of many financial scandals which point out the necessity of establishing good governance practices to ensure that a firm's resources are soundly used (Erkens et al., Journal of Corporate Finance, 2012). The implementation of governance mechanisms is also a good sign to external stakeholders and helps to gain their confidence, provided that the firm communicates and discloses enough information about its corporate governance policy (Anderson et al., Journal of Financial Economics, 2009). Therefore, a firm should incur the necessary costs to develop a governance structure that improves its image to the eyes of external stakeholders, especially when the continuity of the organization is threatened (Westphal and Zajac, The Academy of Management Annals, 2013).
机译：30多年来，公司治理在学术文献中受到相当多的关注（Carcello等人，《审计：实践与理论杂志》，2011年）。在许多财务丑闻爆发之后，这种兴趣在2000年代显着增长，这表明有必要建立良好的治理实践以确保公司的资源得到合理利用（Erkens等人，Journal of Corporate Finance，2012）。治理机制的实施对于外部利益相关者而言也是一个好兆头，并有助于获得他们的信心，只要公司传达并披露有关其公司治理政策的足够信息（Anderson等人，《金融经济学杂志》，2009）。因此，公司应招致必要的成本来开发治理结构，以改善其在外部利益相关者眼中的形象，尤其是在组织的连续性受到威胁时（Westphal和Zajac，《管理学会年鉴》，2013年）。

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  • 来源
    《International Advances in Economic Research》 |2016年第2期|243-244|共2页
  • 作者

    Jonathan Bauweraerts; Olivier Colot;

  • 作者单位

    Warocque School of Business and Economics, Accounting and Management Department, University of Mons, Mons, Belgium;

    Warocque School of Business and Economics, Accounting and Management Department, University of Mons, Mons, Belgium;

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