Show simple item record

dc.contributor.authorVirtanen, Aila
dc.contributor.authorTakala, Tuomo
dc.date.accessioned2016-09-12T05:11:35Z
dc.date.available2016-09-12T05:11:35Z
dc.date.issued2016
dc.identifier.citationVirtanen, A., & Takala, T. (2016). Accountability of Corporate Boards in Finland. <i>Management Research and Practice</i>, <i>8</i>(1), 5-24. <a href="http://mrp.ase.ro/no81/f1.pdf" target="_blank">http://mrp.ase.ro/no81/f1.pdf</a>
dc.identifier.otherCONVID_25577632
dc.identifier.otherTUTKAID_69343
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/51311
dc.description.abstractThis paper focuses on accountability and reporting from a corporate governance (CG) perspective. Drawing on a theoretical framework, empirical analysis was conducted on a dataset collected using a questionnaire implemented with a sample of board members of Finnish listed companies. We had two study questions. 1) To whom are the board members accountable? and 2) What information is required to deliver adequate reporting to meet accountability requirements? The findings show that board members are accountable to shareholders and stakeholders, and their accountability encompasses responsibilities to society and the environment. They see that current financial reporting does not provide sufficient information on ethical, environmental and societal issues. Focusing on board accountability, the study provides empirical evidence to support the concept of accountability and explains the relationship between accountability and reporting in the Finnish context.
dc.language.isoeng
dc.publisherAcademia de Studii Economice din Bucuresti
dc.relation.ispartofseriesManagement Research and Practice
dc.relation.urihttp://mrp.ase.ro/no81/f1.pdf
dc.subject.othercorporate governance
dc.subject.otherfinancial reporting
dc.subject.otherboards
dc.subject.otherFinnish listed companies
dc.titleAccountability of Corporate Boards in Finland
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201609084035
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineBasic or discovery scholarshipfi
dc.contributor.oppiaineJohtaminenfi
dc.contributor.oppiaineLaskentatoimifi
dc.contributor.oppiaineBasic or discovery scholarshipen
dc.contributor.oppiaineManagement and Leadershipen
dc.contributor.oppiaineAccountingen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2016-09-08T06:15:04Z
dc.type.coarjournal article
dc.description.reviewstatuspeerReviewed
dc.format.pagerange5-24
dc.relation.issn2067-2462
dc.relation.numberinseries1
dc.relation.volume8
dc.type.versionpublishedVersion
dc.rights.copyright© Management Research and Practice, 2016. This is an open access article published by Academia de Studii Economice din Bucuresti.
dc.rights.accesslevelopenAccessfi
dc.subject.ysotilivelvollisuus
jyx.subject.urihttp://www.yso.fi/onto/yso/p23570


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record