magistrsko delo
Katarina Barbara Krnjak (Avtor), Mojca Duh (Mentor)

Povzetek

V turbulentnem okolju in vse večji globalni konkurenci pomen učinkovitega sistema vodenja in upravljanja močno narašča. Mnogi primeri korporacijskih škandalov so pokazali, da stroga zakonodaja in regulative nujno ne zagotavljajo transparentnega in kakovostnega poslovanja podjetij. Številna podjetja se namreč pri svojem poslovanju soočajo s problemom navzkrižja interesov, kjer managerji svoje interese postavljajo pred interese lastnikov ter s tem negativno vplivajo na ekonomsko uspešnost podjetja. Ker se posledično korporativnemu upravljanju posveča vse več pozornosti, se v magistrskem delu osredotočamo tako na pomen korporativnega upravljanja kot tudi na vprašanje doseganja kakovosti upravljanja. V nadaljevanju predstavimo zgodovinski razvoj korporativnega upravljanja in razloge za naraščanje njegovega pomena. Z namenom lažjega razumevanja urejenosti posameznih odnosov med delničarji, organi nadzora in vodenja predstavimo glavni skupini pravnih predpisov o nadzoru upravljanja podjetij, in sicer enotirni in dvotirni sistem upravljanja, pa tudi modele korporativnega upravljanja v povezavi z značilnostmi trgov kapitala. Ker sledenje načelom upravljanja in standardom poslovanja pozitivno vpliva na kakovost korporativnega upravljanja, poudarimo pomen kodeksov upravljanja javnih delniških družb ter predstavimo »Načela korporativnega upravljanja OECD« in »Slovenski kodeks upravljanja javnih delniških družb«. Številni strokovnjaki in akademski raziskovalci so razvili različne indekse, namenjene merjenju kakovosti korporativnega upravljanja. V nadaljevanju tako predstavimo naslednje indekse: ISS:QualityScore, FTSE ISS Corporate Governance Index Series, IFC Scorecard of Corporate Governance Standards, Good Governance Index – GGI, Standard and Poor's GAMMA, Gompes, Ishii and Metrick's G-index, Bebchuk, Cohen and Ferrell's Entrenchment index, Brown and Caylor's Gov-Score index ter indeks SEECGAN, katerega uporabo v empiričnem delu apliciramo na izbrano javno delniško družbo Krka, d. d., Novo mesto. Rezultati empirične raziskave pokažejo, da je Krka, d. d., Novo mesto po skupni oceni indeksa SEECGAN prvorazredno upravljana delniška družba, izhajajoč iz izidov in diagnoze pa na koncu podamo predloge ukrepov, s katerimi lahko proučevana družba kakovost korporativnega upravljanja še dodatno izboljša.

Ključne besede

delniške družbe;korporacije;upravljanje;korporativno upravljanje;kakovost;indeksi;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.09 - Magistrsko delo
Organizacija: UM EPF - Ekonomsko-poslovna fakulteta
Založnik: [K. B. Krnjak]
UDK: 005.3(043.2)
COBISS: 13293084 Povezava se bo odprla v novem oknu
Št. ogledov: 998
Št. prenosov: 227
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: Measuring the quality of corporate governance on the case of public joint stock company
Sekundarni povzetek: In a turbulent environment and increasing global competition, the importance of an effective management and governance system is growing steadily. Many examples of corporate scandals have shown that strict legislation and regulations do not necessarily ensure transparent and high-quality business operations. Many companies are confronted with the problem of conflicts of interest, where managers place their interests in front of owners' interests and thereby negatively affect the economic performance of the company. To manage or even avoid those kinds of problems corporate governance has proven to be a successful mechanism which is also gaining more and more attention lately. On the basis of these findings, in our master thesis, we focus on the importance of corporate governance as well as on the question of achieving quality corporate governance. Below we present the historical development of corporate governance and the reasons for increasing its importance. To facilitate understanding of the regularity of individual relationships between shareholders, supervisory and management bodies, we present the main groups of legal regulations on corporate governance control, namely a one-tier and two-tier management system, as well as models of corporate governance in connection with capital market characteristics. Because following the principles of governance and operating standards is positively influencing the quality of corporate governance, we emphasize the importance of the principles of corporate governance. We present the OECD principles of corporate governance, as well as the Slovenian Code of Corporate Governance for Public joint stock companies. Numerous experts and academic researchers developed various indices intended to measure the quality of corporate governance. In the following we present indices: ISS: QualityScore, FTSE ISS Corporate Governance Index Series, IFC Scorecard of Corporate Governance Standards, Good Governance Index - GGI, Standard and Poor's GAMMA, Gompes, Ishii and Metrick's G-index, Bebchuk, Cohen and Ferrell'd Entrenchment index, Brown and Caylor's Gov-Score index, and the SEECGAN index. In the empirical part of our master thesis the SEECGAN index is applied to the selected public public joint stock company Krka, d. d., Novo mesto. The results of the empirical research show that Krka, d. d., Novo mesto is according to the SEECGAN index the first-class managed company. However, based on the results and diagnosis, we also give the proposals for measures with which the selected company can further improve the quality of corporate governance.
Sekundarne ključne besede: corporate governance;public joint stock company;quality of governance;governance quality measurement;corporate governance indices;SEECGAN index.;
URN: URN:SI:UM:
Vrsta dela (COBISS): Magistrsko delo/naloga
Komentar na gradivo: Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani: IV, 87 str., 21 str. pril.
ID: 11002361