Article citationsMore>>

G. Chen, M. Firth, D. N. Gau and O. M. Rui, “Ownership Structure, Corporate Governance and Fraud: Evidence from China,” Journal of Corporate Finance, Vol. 12, No. 3, 2006, pp. 424-448. doi:10.1016/j.jcorpfin.2005.09.002

has been cited by the following article:

• TITLE: The Fragmentation of Entrepreneurial Functionand the Role of External Control on Management Behavior

  AUTHORS: Pietro Gottardo, Anna Maria Moisello

  KEYWORDS: Entrepreneur, Corporate Governance, Managerial Behavior, Ownership Structure, Risk Management

  JOURNAL NAME: iBusiness, Vol.3 No.4, December 9, 2011

  ABSTRACT: Starting from the interpretation of corporate governance as the outcome of the fragmentation of entrepreneurial power and the related agency problem, the paper stresses the strict relationship between management control and risk management. This issue implies the need of effective internal and external controls, i.e. board implementation and supervision of a consistent control function and auditing, but the market and public regulatory authorities give the most important external control system. The paper focuses next on the role of the Codes of Conduct, the critical aspects of their effectiveness and other key issues in the governance of corporations highlighted by the last financial and economic crisis.