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Detail
ArtikelIncreasing Firm Value Through Detection and Prevention of White - Collar Crime  
Oleh: Schnatterly, Karen
Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Strategic Management Journal vol. 24 no. 7 (Jul. 2003), page 587-614.
Topik: firm value; fraud; crime; governance; internal control
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: SS30.12
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelWhite - collar crime can cost a company form 1 percent to 6 percent of annual sales, yet little is known about the organizational conditions that can reduce this cost. Previous governance research has examined the link between block holders, boards of directors, or CEO compensation and fraud. In this study, these traditional measures of governance are found to have little impact. Instead, operational governance, including clarity of policies and procedures, formal cross - company communication, and performance - based pay for the board and for more employees, significantly reduces the likelihood of a crime commission.
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