Moving Towards a New Era in Corporate Governance Research Methods  

作　　者：Ovidiu-Niculae Bordean Anca Borza 

机构地区：[1]Babes-Bolyai University, Cluj-Napoca, Romania

出　　处：《Journal of Modern Accounting and Auditing》2012年第7期1081-1087,共7页现代会计与审计（英文版）

摘　　要：Corporate governance is a relatively young field. Nonetheless, the research in this domain has been growing at an impressive speed in recent decades. Analysis of corporate governance has become a key factor in our understanding of corporations in recent years, and an indicator of investor confidence in the decisions is taken by the managers and board of directors of the listed companies. This paper evaluates both qualitative and quantitative techniques that are implied in corporate governance field. The methodological techniques are a key element of the research process In this article, the authors developed a content analysis of the published empirical research in order to expose a possible gap between what is currently done versus what needs to be done in terms of the techniques of data analysis used in corporate governance field. The results of this study allow the authors to draw some valuable conclusions regarding the trends in methodological techniques that support the evolution of corporate governance. The findings indicate that, in general, the researchers are inclined to more sophisticated quantitative techniques. However, the use of qualitative techniques remains preponderant among corporate governance scholars.

关 键 词：corporate governance qualitative research quantitative research methodological techniques 

分 类 号：TP334.2[自动化与计算机技术—计算机系统结构] F276.6[自动化与计算机技术—计算机科学与技术]