Nee Oon, E.Y. (2009) The impact of corporate governance practices and performance measurement systems on firm value in emerging markets. In: 10th Annual Asian Academic Accounting Association Conference, 15-18 Nov 2009, Istanbul, Turkey. (Submitted)
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Abstract
The central theme that undergirds this proposed research stems from the theoretical framework of a management control systems (MCS) operating as a package. Two forms of control will be examined in combination: administrative (corporate governance practices ) and cybernetic (innovative value-based performance measures); under the specific setting of listed companies from the emerging markets; namely Singapore, Malaysia, Indonesia, Philippines and Thailand . The purpose of this research is firstly , to investigate the influence of corporate governance mechanism on management's decision to undertake value-based performance measures. Secondly , it seeks to analyse this effect on firm value. In particular, this research will examine how firm value will be affected under two circumstances: when adhering to certain corporate governance practices and when innovative value-based performance measures are being implemented. This research aims to contribute towards building a more coherent theory of management control systems as a package and to gain new insights as to how corporate governance and management accounting practices unfold differently across different countries, especially in less developed economies.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Funders: | UNSPECIFIED |
| Subjects: | H Social Sciences > HB Economic Theory |
| Depositing User: | Mr. Mohd Samsul Ismail |
| Date Deposited: | 17 Dec 2014 02:17 |
| Last Modified: | 17 Dec 2014 02:17 |
| URI: | http://eprints.um.edu.my/id/eprint/11109 |
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