The impact of corporate governance practices and performance measurement systems on firm value in emerging markets

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)
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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