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DC Field | Value | Language |
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dc.contributor.author | Baldacchino, Peter J. | - |
dc.contributor.author | Duca, Nirvana | - |
dc.contributor.author | Tabone, Norbert | - |
dc.contributor.author | Grima, Simon | - |
dc.date.accessioned | 2020-05-29T13:04:52Z | - |
dc.date.available | 2020-05-29T13:04:52Z | - |
dc.date.issued | 2020 | - |
dc.identifier.citation | Baldacchino, P. J., Duca, N., Tabone, N., & Grima, S. (2020). Corporate governance transparency in small listed entities: the case of Malta. European Research Studies Journal, 23(2), 23-44. | en_GB |
dc.identifier.issn | 11082976 | - |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/57020 | - |
dc.description.abstract | Purpose: The objectives of this study are to examine whether a lack of transparency is a common corporate governance feature of listed entities (“MLEs”) in the small European state of Malta and, if so, to assess the possible implications of such a stance. Design/Approach/Methodology: In order to achieve such research objectives, a predominantly qualitative mixed methodology was adopted. This involved carrying out thirteen semi-structured interviews with MLE and audit firm representatives, these being supported by an examination of the corporate governance statements of MLEs for the 2015-2017 periods. Findings: Results show a general lack of transparency in corporate governance reporting, with a common MLE tendency to comply only at a superficial level with the principles of good corporate governance and thus to often fail to sustain an appropriate level of transparency and governance structures. Practical Implications: It is recomended to increase company and shareholder awareness so as to help towards further improving current attitudes. Originality/Value: The study is particularly envisaged to contribute towards encouraging stakeholders in small-state contexts to reassess their current perspectives towards corporate transparency. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | University of Piraeus. International Strategic Management Association | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Corporate governance -- Malta | en_GB |
dc.subject | Transparency in government -- Malta | en_GB |
dc.subject | Public administration -- Malta | en_GB |
dc.subject | Malta -- Politics and government | en_GB |
dc.title | Corporate governance transparency in small listed entities : the case of Malta | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | European Research Studies Journal | en_GB |
Appears in Collections: | European Research Studies Journal, Volume 23, Issue 2 Scholarly Works - FacEMAAcc Scholarly Works - FacEMAIns |
Files in This Item:
File | Description | Size | Format | |
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Corporate Governance Transparency in Small Listed Entities_ The Case of Malta.pdf | 371.65 kB | Adobe PDF | View/Open |
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