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2013 | nr 73 | 7--30
Tytuł artykułu

Nadzór korporacyjny nad firmami notowanymi na giełdzie na Litwie

Treść / Zawartość
Warianty tytułu
Corporate Governance of Lithuanian Listed Companies
Języki publikacji
EN
Abstrakty
Niniejszy artykuł analizuje kwestię wiarygodności informacyjnej i dostępu akcjonariuszy do informacji dotyczących nadzoru korporacyjnego nad litewskimi spółkami akcyjnymi, uwzględniając również dostępność popularnych teorii ładu korporacyjnego (teoria agencji, dobrego gospodarza i zależności zasobowych). Autorzy przedstawiają obowiązujące uregulowania prawne w zakresie nadzoru korporacyjnego oraz zwracają uwagę na deficyt badań naukowych w tym obszarze i brak funkcjonalnych modeli dostosowanych do realiów kraju. W artykule przedstawione są wyniki badań empirycznych, opartych na analizie porównawczej dominujących modeli nadzoru korporacyjnego litewskich spółek akcyjnych w latach 2006 i 2010. Ocenie poddano cechy charakterystyczne spółek i zmiany, jakie zaszły w przedziale czterech lat w jedynym z obszarów systemu ładu korporacyjnego jakim jest zarząd. (abstrakt oryginalny)
EN
The main problem examined in the article is the problem of reliability and accessibility of information about corporate governance of Lithuanian listed companies to stakeholders and the shortage of scientific research and practical solutions on this issue in Lithuania. The data officially published in annual financial statements of Lithuanian corporations does not present the full situation of corporate governance quality or risk areas related to corporate governance, and, therefore, does not enable defining reliably if the corporations are able to achieve their goals and strategies in the future. (fragment of text)
Rocznik
Numer
Strony
7--30
Opis fizyczny
Twórcy
  • Kaunas University of Technology, Lithuania
  • Kaunas University of Technology, Lithuania
Bibliografia
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Typ dokumentu
Bibliografia
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Identyfikator YADDA
bwmeta1.element.ekon-element-000171253125

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