메뉴 건너뛰기




Volumn 38, Issue 4, 2003, Pages 465-491

International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources

Author keywords

Board structure; Corporate governance; Efficiency value added; Intellectual capital; Physical capital

Indexed keywords


EID: 0345479158     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2003.09.001     Document Type: Article
Times cited : (86)

References (102)
  • 1
    • 0030492391 scopus 로고    scopus 로고
    • Firm performance and mechanisms to control agency problems between managers and shareholders
    • Agrawal A. Knoeber C. Firm performance and mechanisms to control agency problems between managers and shareholders Journal of Financial and Quantitative Analysis 31 1996 377-397
    • (1996) Journal of Financial and Quantitative Analysis , vol.31 , pp. 377-397
    • Agrawal, A.1    Knoeber, C.2
  • 2
    • 0027570867 scopus 로고
    • Leadership instability in hospitals: The influence of board-CEO relations and organizational growth and decline
    • Alexander J.A. Fennell M.L. Halpern M.T. Leadership instability in hospitals: The influence of board-CEO relations and organizational growth and decline Administrative Science Quarterly 38 1993 74-99
    • (1993) Administrative Science Quarterly , vol.38 , pp. 74-99
    • Alexander, J.A.1    Fennell, M.L.2    Halpern, M.T.3
  • 4
    • 0003846902 scopus 로고
    • The modern corporation and private property
    • New York, NY: MacMillan
    • Berle A. Means G. The modern corporation and private property 1932 MacMillan New York, NY
    • (1932)
    • Berle, A.1    Means, G.2
  • 5
    • 0033410992 scopus 로고    scopus 로고
    • The uncertain relationship between board composition and firm performance
    • Bhagat S. Black B. The uncertain relationship between board composition and firm performance Business Lawyer 54 3 1999 921-963
    • (1999) Business Lawyer , vol.54 , Issue.3 , pp. 921-963
    • Bhagat, S.1    Black, B.2
  • 6
    • 0004278997 scopus 로고
    • Ownership and control
    • Washington, DC: The Brookings Institution
    • Blair M.M. Ownership and control 1995 The Brookings Institution Washington, DC
    • (1995)
    • Blair, M.M.1
  • 7
    • 84956935421 scopus 로고    scopus 로고
    • Intellectual capital: An exploratory study that develops measures and models
    • Bontis N. Intellectual capital: An exploratory study that develops measures and models Management Decision 36 2 1998 169-190
    • (1998) Management Decision , vol.36 , Issue.2 , pp. 169-190
    • Bontis, N.1
  • 8
    • 0012658710 scopus 로고    scopus 로고
    • Assessing knowledge assets: A review of the models used to measure intellectual capital
    • Framework Paper 00-01, Queen's University, Kingston, Canada: Queen's Management Research Centre for Knowledge-Based Enterprises
    • Bontis, N. (2000). Assessing knowledge assets: A review of the models used to measure intellectual capital. Framework Paper 00-01, Queen's University, Kingston, Canada: Queen's Management Research Centre for Knowledge-Based Enterprises.
    • (2000)
    • Bontis, N.1
  • 9
    • 0345025134 scopus 로고    scopus 로고
    • Empirical analysis of the potential of value systems in Austria according to the VAIC method
    • Paper Presented at 19th Annual National Business Conference Hamilton, Canada: McMaster University
    • Bornemann M. Franzens K. Empirical analysis of the potential of value systems in Austria according to the VAIC method Paper Presented at 19th Annual National Business Conference 1998 McMaster University Hamilton, Canada
    • (1998)
    • Bornemann, M.1    Franzens, K.2
  • 10
    • 0031161696 scopus 로고    scopus 로고
    • Corporate leadership structure: On the separation of the positions of CEO and chairman of the board
    • Brickley J. Coles J. Jarrell G. Corporate leadership structure: On the separation of the positions of CEO and chairman of the board Journal of Corporate Finance 3 1997 189-220
    • (1997) Journal of Corporate Finance , vol.3 , pp. 189-220
    • Brickley, J.1    Coles, J.2    Jarrell, G.3
  • 11
    • 0001588711 scopus 로고
    • Cooptive corporate actor networks: A reconsideration of interlocking directorates involving American manufacturing
    • Burt R.S. Cooptive corporate actor networks: A reconsideration of interlocking directorates involving American manufacturing Administrative Science Quarterly 25 1980 557-581
    • (1980) Administrative Science Quarterly , vol.25 , pp. 557-581
    • Burt, R.S.1
  • 13
    • 0344594137 scopus 로고
    • Report of the Committee on the Financial Aspects of Corporate Governance (Cadbury Report) London, UK: Committee on the Financial Aspects of Corporate Governance
    • Cadbury A. Report of the Committee on the Financial Aspects of Corporate Governance (Cadbury Report) 1992 Committee on the Financial Aspects of Corporate Governance London, UK
    • (1992)
    • Cadbury, A.1
  • 14
    • 84980314941 scopus 로고
    • Corporate board size, composition and corporate failure in retailing industry
    • Chaganti R.S. Mahjan V. Sharma S. Corporate board size, composition and corporate failure in retailing industry Journal of Management Studies 22 4 1985 400-417
    • (1985) Journal of Management Studies , vol.22 , Issue.4 , pp. 400-417
    • Chaganti, R.S.1    Mahjan, V.2    Sharma, S.3
  • 15
    • 0003662538 scopus 로고
    • A risk based of stakeholder theory
    • Toronto, ON: The Centre for Corporate Social Performance and Ethics, University of Toronto
    • Clarkson M.B.E. A risk based of stakeholder theory 1994 The Centre for Corporate Social Performance and Ethics, University of Toronto Toronto, ON
    • (1994)
    • Clarkson, M.B.E.1
  • 16
    • 0000892360 scopus 로고
    • The composition of boards of directors and incidence of golden parachutes
    • Cochran P.L. Wood R.A. Jones T.B. The composition of boards of directors and incidence of golden parachutes Academy of Management Journal 28 1985 664-671
    • (1985) Academy of Management Journal , vol.28 , pp. 664-671
    • Cochran, P.L.1    Wood, R.A.2    Jones, T.B.3
  • 17
    • 0032325868 scopus 로고    scopus 로고
    • Board diversity and managerial control as predictors of corporate social performance
    • Coffey B.S. Wang J. Board diversity and managerial control as predictors of corporate social performance Journal of Business Ethics 17 14 1998 1595-1603
    • (1998) Journal of Business Ethics , vol.17 , Issue.14 , pp. 1595-1603
    • Coffey, B.S.1    Wang, J.2
  • 19
    • 21844493704 scopus 로고
    • Bankruptcy and corporate governance: The impact of board composition and structure
    • Daily C.M. Dalton D.R. Bankruptcy and corporate governance: The impact of board composition and structure Academy of Management Journal 37 1994 1603-1617
    • (1994) Academy of Management Journal , vol.37 , pp. 1603-1617
    • Daily, C.M.1    Dalton, D.R.2
  • 21
    • 0001087858 scopus 로고
    • Organizational performance as an antecedent of inside/outside chief executive succession: An empirical assessment
    • Dalton D.R. Kesner I.F. Organizational performance as an antecedent of inside/outside chief executive succession: An empirical assessment Academy of Management Journal 28 1985 749-762
    • (1985) Academy of Management Journal , vol.28 , pp. 749-762
    • Dalton, D.R.1    Kesner, I.F.2
  • 23
    • 84935941592 scopus 로고
    • The structure of corporate ownership: Causes and consequences
    • Demsetz H. Lehn K. The structure of corporate ownership: Causes and consequences Journal of Political Economy 93 1985 1155-1177
    • (1985) Journal of Political Economy , vol.93 , pp. 1155-1177
    • Demsetz, H.1    Lehn, K.2
  • 24
    • 0000500577 scopus 로고    scopus 로고
    • Developing intellectual capital at Skandia
    • Edvinsson L. Developing intellectual capital at Skandia Long Range Planning 30 3 1997 266-373
    • (1997) Long Range Planning , vol.30 , Issue.3 , pp. 266-373
    • Edvinsson, L.1
  • 25
    • 84970105276 scopus 로고
    • Group cohesion and performance: A meta-analysis
    • Evans C.R. Dion K.L. Group cohesion and performance: A meta-analysis Small Group Research 22 1991 175-186
    • (1991) Small Group Research , vol.22 , pp. 175-186
    • Evans, C.R.1    Dion, K.L.2
  • 26
    • 0026902902 scopus 로고
    • Power in top management teams: Dimensions, measurement, and validation
    • Finkelstein S. Power in top management teams: Dimensions, measurement, and validation Academy of Management Journal 35 1992 505-538
    • (1992) Academy of Management Journal , vol.35 , pp. 505-538
    • Finkelstein, S.1
  • 27
    • 0344162534 scopus 로고    scopus 로고
    • The remuneration of CEOs and corporate financial performance in Norway
    • Firth M. Lohne J.C. Ropstad R. Sjo J. The remuneration of CEOs and corporate financial performance in Norway Managerial and Decision Economics 17 4 1996 291-301
    • (1996) Managerial and Decision Economics , vol.17 , Issue.4 , pp. 291-301
    • Firth, M.1    Lohne, J.C.2    Ropstad, R.3    Sjo, J.4
  • 28
    • 0009398231 scopus 로고
    • Perceptions of socially responsible activities and attitudes: A comparison of business school deans and corporate chief executives
    • Ford R. McLaughlin F. Perceptions of socially responsible activities and attitudes: A comparison of business school deans and corporate chief executives Academy of Management Journal 27 1984 666-674
    • (1984) Academy of Management Journal , vol.27 , pp. 666-674
    • Ford, R.1    McLaughlin, F.2
  • 29
    • 0034178836 scopus 로고    scopus 로고
    • Boards of directors and shark repellents: Assessing the value of an agency theory perspective
    • Frankforter S.A. Berman S.L. Jones T.M. Boards of directors and shark repellents: Assessing the value of an agency theory perspective Journal of Management Studies 37 3 2000 321-348
    • (2000) Journal of Management Studies , vol.37 , Issue.3 , pp. 321-348
    • Frankforter, S.A.1    Berman, S.L.2    Jones, T.M.3
  • 30
    • 0345025133 scopus 로고    scopus 로고
    • International comparison of corporate governance guidelines and codes of best practice - Developing and emerging markets
    • New York, NY: Weil, Gotshal and Manges
    • Gregory H.J. International comparison of corporate governance guidelines and codes of best practice-Developing and emerging markets 2001 Weil, Gotshal and Manges New York, NY
    • (2001)
    • Gregory, H.J.1
  • 31
    • 0345025133 scopus 로고    scopus 로고
    • International comparison of corporate governance guidelines and codes of best practice - Developed markets
    • New York, NY: Weil, Gotshal and Manges
    • Gregory H.J. International comparison of corporate governance guidelines and codes of best practice-Developed markets 2001 Weil, Gotshal and Manges New York, NY
    • (2001)
    • Gregory, H.J.1
  • 32
    • 0000194533 scopus 로고
    • Upper echelons: The organization as a reflection of its top managers
    • Hambrick D.C. Mason P.A. Upper echelons: The organization as a reflection of its top managers Academy of Management Review 9 1984 193-206
    • (1984) Academy of Management Review , vol.9 , pp. 193-206
    • Hambrick, D.C.1    Mason, P.A.2
  • 33
    • 84989039931 scopus 로고
    • Are institutional investors myopic? A time series study of four technology-driven industries
    • Hansen G.S. Hill C.W.L. Are institutional investors myopic? A time series study of four technology-driven industries Strategic Management Journal 12 1991 1-16
    • (1991) Strategic Management Journal , vol.12 , pp. 1-16
    • Hansen, G.S.1    Hill, C.W.L.2
  • 34
    • 0001387430 scopus 로고
    • The effects of board composition and direct incentives on firm performance
    • Hermalin B. Weisbach M. The effects of board composition and direct incentives on firm performance Financial Management 20 1991 101-112
    • (1991) Financial Management , vol.20 , pp. 101-112
    • Hermalin, B.1    Weisbach, M.2
  • 35
    • 0003503228 scopus 로고    scopus 로고
    • Boards of directors as an endogeneousl determined institution: A survey of the economic literature
    • NBER working paper, 8161
    • Hermalin, B., Weisbach, M. (2001). Boards of directors as an endogeneousl determined institution: A survey of the economic literature. NBER working paper, 8161.
    • (2001)
    • Hermalin, B.1    Weisbach, M.2
  • 36
    • 0038424528 scopus 로고    scopus 로고
    • The King Report on corporate governance (King Report I)
    • Institute of Directors of Southern Africa Johannesburg, South Africa: Author
    • Institute of Directors of Southern Africa The King Report on corporate governance (King Report I) 1994 Author Johannesburg, South Africa
    • (1994)
  • 37
    • 0038424528 scopus 로고    scopus 로고
    • King Report on corporate governance for South Africa (King Report II)
    • Institute of Directors of Southern Africa Johannesburg, South Africa: Author
    • Institute of Directors of Southern Africa King Report on corporate governance for South Africa (King Report II) 2002 Author Johannesburg, South Africa
    • (2002)
  • 38
    • 44649197264 scopus 로고
    • Theory of the firm: Managerial behaviour, costs and ownership structure
    • Jensen M. Meckling W. Theory of the firm: Managerial behaviour, costs and ownership structure Journal of Financial Economics 3 1976 305-360
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-360
    • Jensen, M.1    Meckling, W.2
  • 39
    • 84993848601 scopus 로고
    • The modern industrial revolution, exit, and the failure of internal control systems
    • Jensen M.C. The modern industrial revolution, exit, and the failure of internal control systems Journal of Finance 48 1993 831-880
    • (1993) Journal of Finance , vol.48 , pp. 831-880
    • Jensen, M.C.1
  • 40
    • 0033247298 scopus 로고    scopus 로고
    • The effects of corporate governance and institutional ownership types on corporate social performance
    • Johnson R.A. Greening D.W. The effects of corporate governance and institutional ownership types on corporate social performance Academy of Management Journal 42 5 1999 564-576
    • (1999) Academy of Management Journal , vol.42 , Issue.5 , pp. 564-576
    • Johnson, R.A.1    Greening, D.W.2
  • 41
    • 84989078035 scopus 로고
    • Board of director involvement in restructuring: The effects of board versus managerial controls and characteristics
    • Johnson R.A. Hoskisson R.E. Hitt M.A. Board of director involvement in restructuring: The effects of board versus managerial controls and characteristics Strategic Management Journal 14 1993 33-50
    • (1993) Strategic Management Journal , vol.14 , pp. 33-50
    • Johnson, R.A.1    Hoskisson, R.E.2    Hitt, M.A.3
  • 42
    • 0026940375 scopus 로고
    • Institutional and strategic choice perspectives on board involvement in the strategic decision process
    • Judge W.Q. Zeithaml C.P. Institutional and strategic choice perspectives on board involvement in the strategic decision process Academy of Management Journal 35 1992 766-794
    • (1992) Academy of Management Journal , vol.35 , pp. 766-794
    • Judge, W.Q.1    Zeithaml, C.P.2
  • 43
    • 0001697340 scopus 로고
    • Directors' characteristics and committee membership: An investigation of type, occupation, tenure, and gender
    • Kesner I.E. Directors' characteristics and committee membership: An investigation of type, occupation, tenure, and gender Academy of Management Journal 31 1988 66-84
    • (1988) Academy of Management Journal , vol.31 , pp. 66-84
    • Kesner, I.E.1
  • 44
    • 0000494497 scopus 로고
    • Board composition and the commission of illegal acts: An investigation of Fortune 500 Companies
    • Kesner I.E. Victor B. Lamont B.T. Board composition and the commission of illegal acts: An investigation of Fortune 500 Companies Academy of Management Journal 29 1986 789-799
    • (1986) Academy of Management Journal , vol.29 , pp. 789-799
    • Kesner, I.E.1    Victor, B.2    Lamont, B.T.3
  • 45
    • 21144477663 scopus 로고
    • Employee propensity to withhold effort: A conceptual model to intersect three avenues of research
    • Kidwell R.E. Bennett N. Employee propensity to withhold effort: A conceptual model to intersect three avenues of research Academy of Management Review 18 1993 429-456
    • (1993) Academy of Management Review , vol.18 , pp. 429-456
    • Kidwell, R.E.1    Bennett, N.2
  • 46
    • 0006178745 scopus 로고    scopus 로고
    • Firm performance and board committee structure
    • Klein A. Firm performance and board committee structure Journal of Law & Economics 41 1 1998 275-303
    • (1998) Journal of Law & Economics , vol.41 , Issue.1 , pp. 275-303
    • Klein, A.1
  • 47
    • 0036013276 scopus 로고    scopus 로고
    • Economic determinants of audit committee independence
    • Klein A. Economic determinants of audit committee independence Accounting Review 77 2 2002 435-452
    • (2002) Accounting Review , vol.77 , Issue.2 , pp. 435-452
    • Klein, A.1
  • 48
    • 84934561624 scopus 로고
    • Greenmail: A study of board performance in corporate governance
    • Kosnik R.D. Greenmail: A study of board performance in corporate governance Administrative Science Quarterly 32 1987 163-185
    • (1987) Administrative Science Quarterly , vol.32 , pp. 163-185
    • Kosnik, R.D.1
  • 51
    • 0000396860 scopus 로고
    • Ownership structure, control type classifications and the performance of large British companies
    • Leech D. Leahy H. Ownership structure, control type classifications and the performance of large British companies Economic Journal 101 1991 1418-1437
    • (1991) Economic Journal , vol.101 , pp. 1418-1437
    • Leech, D.1    Leahy, H.2
  • 52
    • 21144476214 scopus 로고
    • A modest proposal for improved corporate governance
    • Lipton M. Lorsch J.W. A modest proposal for improved corporate governance Business Lawyer 48 1992 59-77
    • (1992) Business Lawyer , vol.48 , pp. 59-77
    • Lipton, M.1    Lorsch, J.W.2
  • 53
    • 0009136551 scopus 로고    scopus 로고
    • The combined code: Principles of good governance and code of best practice
    • London Stock Exchange, Committee on Corporate Governance London, UK: Author
    • London Stock Exchange, Committee on Corporate Governance The combined code: Principles of good governance and code of best practice 1998 Author London, UK
    • (1998)
  • 54
    • 0003134166 scopus 로고
    • The President and the board of directors
    • Mace M.L. The President and the board of directors Harvard Business Review 50 1972 37-49
    • (1972) Harvard Business Review , vol.50 , pp. 37-49
    • Mace, M.L.1
  • 55
    • 0344594134 scopus 로고    scopus 로고
    • Can contractual theories of the firm explain the existence of knowledge-intensive firms?
    • Working Paper 97-11, Copenhagen, Denmark: Department of Industrial Economics and Strategy, Copenhagen Business School
    • Mahnke, V. (1997). Can contractual theories of the firm explain the existence of knowledge-intensive firms? Working Paper 97-11, Copenhagen, Denmark: Department of Industrial Economics and Strategy, Copenhagen Business School.
    • (1997)
    • Mahnke, V.1
  • 56
    • 21144459267 scopus 로고
    • Effects of board composition and stock ownership on the adoption of 'poison pills'
    • Mallette P. Fowler K.L. Effects of board composition and stock ownership on the adoption of 'poison pills' Academy of Management Journal 35 1992 1010-1035
    • (1992) Academy of Management Journal , vol.35 , pp. 1010-1035
    • Mallette, P.1    Fowler, K.L.2
  • 57
    • 0039331681 scopus 로고    scopus 로고
    • Board composition and corporate control: Evidence from the insurance industry
    • Mayers D. Shivdasani D. Smith C. Board composition and corporate control: Evidence from the insurance industry Journal of Business 70 1997 33-62
    • (1997) Journal of Business , vol.70 , pp. 33-62
    • Mayers, D.1    Shivdasani, D.2    Smith, C.3
  • 58
    • 0011088442 scopus 로고
    • Additional evidence on equity ownership and corporate value
    • McConnell J. Servaes H. Additional evidence on equity ownership and corporate value Journal of Financial Economics 27 1990 293-315
    • (1990) Journal of Financial Economics , vol.27 , pp. 293-315
    • McConnell, J.1    Servaes, H.2
  • 59
    • 0000403393 scopus 로고
    • The theory of pluralism in corporate governance: A conceptual framework and empirical test
    • Molz R. The theory of pluralism in corporate governance: A conceptual framework and empirical test Journal of Business Ethics 14 1995 789-804
    • (1995) Journal of Business Ethics , vol.14 , pp. 789-804
    • Molz, R.1
  • 61
    • 0035486193 scopus 로고    scopus 로고
    • Intellectual capital and the capable firm: Narrating visualising and numbering for managing knowledge
    • Mouritsen J. Larsen H.T. Bukh P.N.D. Intellectual capital and the capable firm: Narrating visualising and numbering for managing knowledge Accounting, Organizations and Society 26 2001 735-762
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 735-762
    • Mouritsen, J.1    Larsen, H.T.2    Bukh, P.N.D.3
  • 62
    • 0004254507 scopus 로고
    • Applied regression models
    • Homewood, Illinois: Richard D. Irwin
    • Netter J.W. Wasserman J. Kutner M.H. Applied regression models 1989 Richard D. Irwin Homewood, Illinois
    • (1989)
    • Netter, J.W.1    Wasserman, J.2    Kutner, M.H.3
  • 63
    • 0345025131 scopus 로고    scopus 로고
    • Nova Kreditna banka Maribor Annual Report. Author: Maribor, Slovakia
    • Nova Kreditna banka Maribor (2000). Annual Report. Author: Maribor, Slovakia.
    • (2000)
  • 64
    • 0000521831 scopus 로고
    • Agency and transaction cost perspectives on the manager-shareholder relationship: Incentives for congruent interests
    • Oviatt B. Agency and transaction cost perspectives on the manager-shareholder relationship: Incentives for congruent interests Academy of Management Review 13 1988 214-225
    • (1988) Academy of Management Review , vol.13 , pp. 214-225
    • Oviatt, B.1
  • 65
    • 0002489449 scopus 로고
    • Why won't directors rock the boat?
    • November-December
    • Patton A. Baker J.C. Why won't directors rock the boat? Harvard Business Review 65 1987, November-December 10-18
    • (1987) Harvard Business Review , vol.65 , pp. 10-18
    • Patton, A.1    Baker, J.C.2
  • 66
    • 0001128272 scopus 로고
    • Size, composition, and function of hospital boards of directors: The organization and its environment
    • Pfeffer J. Size, composition, and function of hospital boards of directors: The organization and its environment Administrative Science Quarterly 18 1973 349-364
    • (1973) Administrative Science Quarterly , vol.18 , pp. 349-364
    • Pfeffer, J.1
  • 68
    • 0019027594 scopus 로고
    • Board power and organizational effectiveness among human service agencies
    • Provan K.G. Board power and organizational effectiveness among human service agencies Academy of Management Journal 23 1980 221-236
    • (1980) Academy of Management Journal , vol.23 , pp. 221-236
    • Provan, K.G.1
  • 69
    • 33845722776 scopus 로고    scopus 로고
    • Measuring the performance of intellectual potential in knowledge economy
    • Available online
    • Pulic, A. (1998). Measuring the performance of intellectual potential in knowledge economy. Available online: http://www.measuring-ip.at/papers/Pulic/Vaictxt/vaictxt.html.
    • (1998)
    • Pulic, A.1
  • 70
    • 0345456290 scopus 로고    scopus 로고
    • An accounting tool for IC management
    • Available online
    • Pulic, A. (2000). An accounting tool for IC management. Available online: http://www.measuring-ip.at/Papers/ham99txt.htm
    • (2000)
    • Pulic, A.1
  • 71
    • 34247390049 scopus 로고    scopus 로고
    • The physical and intellectual capital of Austrian banks
    • Available online
    • Pulic, A., Bornemann, M. (1999). The physical and intellectual capital of Austrian banks. Available online: http://www.measuring-ip.at/Papers/Pubic/Bank/en-bank.html.
    • (1999)
    • Pulic, A.1    Bornemann, M.2
  • 72
    • 0011401282 scopus 로고
    • Governance structure, corporate decision-making and firm performance in North America
    • R. J. Daniels, & R. Morck (Eds.), Calgary, Canada: The University of Calgary Press
    • Rao P.S. Lee-Sing C.R. Governance structure, corporate decision-making and firm performance in North America In Daniels R.J. Morck R. (Eds.), Corporate decision-making in Canada 1995 The University of Calgary Press Calgary, Canada
    • (1995) Corporate Decision-making in Canada
    • Rao, P.S.1    Lee-Sing, C.R.2
  • 73
    • 84989072165 scopus 로고
    • CEO duality and organizational performance: A longitudinal analysis
    • Rechner P. Dalton R. CEO duality and organizational performance: A longitudinal analysis Strategic Management Journal 12 1991 155-160
    • (1991) Strategic Management Journal , vol.12 , pp. 155-160
    • Rechner, P.1    Dalton, R.2
  • 74
    • 0004102819 scopus 로고    scopus 로고
    • Intellectual capital: Navigating in the new business landscape
    • Houndsmills, Basingtoke: Macmillan
    • Roos J.G. Roos G. Dragonetti N.C. Edvinsson L. Intellectual capital: Navigating in the new business landscape 1997 Macmillan Houndsmills, Basingtoke
    • (1997)
    • Roos, J.G.1    Roos, G.2    Dragonetti, N.C.3    Edvinsson, L.4
  • 75
    • 0000211393 scopus 로고
    • Outside directors, board independence and shareholder wealth
    • Rosenstein S. Wyatt J. Outside directors, board independence and shareholder wealth Journal of Financial Economics 26 1990 175-191
    • (1990) Journal of Financial Economics , vol.26 , pp. 175-191
    • Rosenstein, S.1    Wyatt, J.2
  • 76
    • 0031138614 scopus 로고    scopus 로고
    • Inside directors, board effectiveness and shareholder wealth
    • Rosenstein S. Wyatt J. Inside directors, board effectiveness and shareholder wealth Journal of Financial Economics 44 1997 229-250
    • (1997) Journal of Financial Economics , vol.44 , pp. 229-250
    • Rosenstein, S.1    Wyatt, J.2
  • 77
    • 0032040079 scopus 로고    scopus 로고
    • Internationalization and firm governance: The roles of CEO compensation, top team composition and board structure
    • Sanders W.G. Carperter M.A. Internationalization and firm governance: The roles of CEO compensation, top team composition and board structure Academy of Management Journal 41 2 1998 158-178
    • (1998) Academy of Management Journal , vol.41 , Issue.2 , pp. 158-178
    • Sanders, W.G.1    Carperter, M.A.2
  • 78
    • 84858172181 scopus 로고    scopus 로고
    • The Austrian approach to the measurement of intellectual potential
    • Available online
    • Schneider, U. (1999). The Austrian approach to the measurement of intellectual potential. Available online: http://www.measuirng-ip.at/0papers/Schneider/Canada/ theoreticalframework.html.
    • (1999)
    • Schneider, U.1
  • 79
    • 0001026456 scopus 로고    scopus 로고
    • A survey of corporate governance
    • Shleifer A. Vishny R.W. A survey of corporate governance Journal of Finance 52 2 1997 737-783
    • (1997) Journal of Finance , vol.52 , Issue.2 , pp. 737-783
    • Shleifer, A.1    Vishny, R.W.2
  • 80
    • 0002177001 scopus 로고
    • Management-board relationships, takeover risk, and the adoption of golden parachutes
    • Singh H. Harianto E. Management-board relationships, takeover risk, and the adoption of golden parachutes Academy of Management Journal 32 1989 7-24
    • (1989) Academy of Management Journal , vol.32 , pp. 7-24
    • Singh, H.1    Harianto, E.2
  • 81
    • 0006954302 scopus 로고
    • Executive apologies for price fixing: Role biased perceptions of causality
    • Sonnenfeld J.A. Executive apologies for price fixing: Role biased perceptions of causality Academy of Management Journal 24 1981 192-198
    • (1981) Academy of Management Journal , vol.24 , pp. 192-198
    • Sonnenfeld, J.A.1
  • 82
    • 0344594132 scopus 로고    scopus 로고
    • Value added reporting in South Africa: Current disclosure patterns
    • Stainbank L.J. Value added reporting in South Africa: Current disclosure patterns South African Journal of Accounting Research 11 2 1997 69-91
    • (1997) South African Journal of Accounting Research , vol.11 , Issue.2 , pp. 69-91
    • Stainbank, L.J.1
  • 83
    • 0004298278 scopus 로고    scopus 로고
    • Value-driven intellectual capital: How to convert intangible corporate assets into market value
    • Toronto, Canada: Wiley
    • Sullivan P.H. Value-driven intellectual capital: How to convert intangible corporate assets into market value 2000 Wiley Toronto, Canada
    • (2000)
    • Sullivan, P.H.1
  • 84
    • 0002524767 scopus 로고
    • Accounting theory and the large corporation
    • July
    • Suojanen W.W. Accounting theory and the large corporation Accounting Review 1954, July 391-398
    • (1954) Accounting Review , pp. 391-398
    • Suojanen, W.W.1
  • 85
    • 24444454950 scopus 로고    scopus 로고
    • Intellectual capital and knowledge management
    • Available online: accessed: May, 2001
    • Sveiby, K. (2000). Intellectual capital and knowledge management. Available online: http://www.sveiby.com.au/BookContents.html. accessed: May, 2001.
    • (2000)
    • Sveiby, K.1
  • 86
    • 33845775354 scopus 로고    scopus 로고
    • Methods for measuring intangible assets
    • Available online: accessed: May, 2001
    • Sveiby, K. (2001). Methods for measuring intangible assets. Available online: http://www.sveiby.com.au/BookContents.html. accessed: May, 2001.
    • (2001)
    • Sveiby, K.1
  • 87
    • 24444432010 scopus 로고
    • Corporate governance policy
    • Swedish Shareholders Association Stockholm, Sweden: Author
    • Swedish Shareholders Association Corporate governance policy 1993 Author Stockholm, Sweden
    • (1993)
  • 88
    • 24444435429 scopus 로고    scopus 로고
    • Corporate governance policy
    • Swedish Shareholders Association Stockholm, Sweden: Author
    • Swedish Shareholders Association Corporate governance policy 2001 Author Stockholm, Sweden
    • (2001)
  • 89
    • 0344162528 scopus 로고
    • Introduction to a Swedish code of good boardroom practice
    • The Swedish Academy of Directors, Western Region Stockholm, Sweden: Author
    • The Swedish Academy of Directors, Western Region Introduction to a Swedish code of good boardroom practice 1994 Author Stockholm, Sweden
    • (1994)
  • 90
    • 0344162532 scopus 로고    scopus 로고
    • Report of the Institute of Chartered Accountants in England and Wales (Turnball Report) London, UK: Institute of Chartered Accountants of England and Wales
    • Turnball N. Report of the Institute of Chartered Accountants in England and Wales (Turnball Report) 1998 Institute of Chartered Accountants of England and Wales London, UK
    • (1998)
    • Turnball, N.1
  • 91
    • 0032337613 scopus 로고    scopus 로고
    • The relationship between board structure and firm performance in the UK
    • Vafeas N. Theodorou E. The relationship between board structure and firm performance in the UK British Accounting Review 30 1998 383-407
    • (1998) British Accounting Review , vol.30 , pp. 383-407
    • Vafeas, N.1    Theodorou, E.2
  • 92
    • 85006864431 scopus 로고    scopus 로고
    • The usefulness of the value added statement in South Africa
    • Van Staden C.J. The usefulness of the value added statement in South Africa Managerial Finance 24 11 1998 44-59
    • (1998) Managerial Finance , vol.24 , Issue.11 , pp. 44-59
    • Van Staden, C.J.1
  • 93
    • 0345456287 scopus 로고    scopus 로고
    • Aspects of the predictive and explanatory power of value added information in South Africa
    • Van Staden C.J. Aspects of the predictive and explanatory power of value added information in South Africa South African Journal of Accounting Research 13 2 1999 53-75
    • (1999) South African Journal of Accounting Research , vol.13 , Issue.2 , pp. 53-75
    • Van Staden, C.J.1
  • 94
    • 0344594129 scopus 로고    scopus 로고
    • The value added statement: Bastion of social reporting or dinosaur of financial reporting
    • Working paper. Massey University, Palmerston North, New Zealand
    • Van Staden, C. J. (2000). The value added statement: Bastion of social reporting or dinosaur of financial reporting. Working paper. Massey University, Palmerston North, New Zealand.
    • (2000)
    • Van Staden, C.J.1
  • 95
    • 0000333986 scopus 로고
    • Boards of directors and stakeholder orientation
    • Wang J. Dewhirst H.D. Boards of directors and stakeholder orientation Journal of Business Ethics 11 2 1992 115-121
    • (1992) Journal of Business Ethics , vol.11 , Issue.2 , pp. 115-121
    • Wang, J.1    Dewhirst, H.D.2
  • 96
  • 97
    • 84986037628 scopus 로고    scopus 로고
    • Is intellectual capital performance and disclosure practices related
    • Williams M. Is intellectual capital performance and disclosure practices related Journal of Intellectual Capital 2 3 2001 192-203
    • (2001) Journal of Intellectual Capital , vol.2 , Issue.3 , pp. 192-203
    • Williams, M.1
  • 98
    • 38249006632 scopus 로고
    • Stock-based incentives and investment decisions: A comment
    • Wruck K. Stock-based incentives and investment decisions: A comment Journal of Accounting and Economics 16 1993 373-380
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 373-380
    • Wruck, K.1
  • 99
    • 0030078208 scopus 로고    scopus 로고
    • Higher market evaluation of companies with a small board of directors
    • Yermack D. Higher market evaluation of companies with a small board of directors Journal of Financial Economics 40 1996 185-211
    • (1996) Journal of Financial Economics , vol.40 , pp. 185-211
    • Yermack, D.1
  • 100
    • 0034147284 scopus 로고    scopus 로고
    • Board of directors and the adoption of a CEO performance evaluation process: Agency-and institutional-theory perspectives
    • Young G.Y. Stedham Y. Beekun R.I. Board of directors and the adoption of a CEO performance evaluation process: Agency-and institutional-theory perspectives Journal of Management Studies 37 2 2000 277-295
    • (2000) Journal of Management Studies , vol.37 , Issue.2 , pp. 277-295
    • Young, G.Y.1    Stedham, Y.2    Beekun, R.I.3
  • 101
    • 84970228690 scopus 로고
    • Boards of directors and corporate financial performance: A review and integration model
    • Zahra S.A. Pearce J.A. Boards of directors and corporate financial performance: A review and integration model Journal of Management 15 1989 291-334
    • (1989) Journal of Management , vol.15 , pp. 291-334
    • Zahra, S.A.1    Pearce, J.A.2
  • 102
    • 0009450976 scopus 로고
    • Effects of corporate ownership and board structure on corporate social responsibility and financial performance
    • Zahra S.A. Oviatt B.M. Minyard K. Effects of corporate ownership and board structure on corporate social responsibility and financial performance Academy of Management Best Paper Proceedings 1993 336-340
    • (1993) Academy of Management Best Paper Proceedings , pp. 336-340
    • Zahra, S.A.1    Oviatt, B.M.2    Minyard, K.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.