Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/84492
Authors: 
Yacuzzi, Enrique
Year of Publication: 
2005
Series/Report no.: 
Serie Documentos de Trabajo, Universidad del CEMA: Área: finanzas - negocios 293
Abstract: 
This paper is a primer on corporate performance, corporate governance, and their interrelationships and measurement systems, with particular focus on Small and Medium- Sized Enterprises (SMEs). This is the first report of a larger on going research project. In the domain of performance measurement the paper describes the trend from financial to non-financial measures, as well as a taxonomy of measures and the impact of the TQM movement on measurement practices. In the domain of governance, governance as a general concept is presented, followed by the more specific concept of corporate governance. Four theories of corporate governance are explained, along with literature findings on the relationship between corporate governance and corporate performance, with reference to both works on large firms and works on SMEs.
Subjects: 
corporate governance
corporate performance
measurement
small and medium-sized enterprises (SMEs)
JEL: 
G30
G34
L25
M11
Document Type: 
Working Paper

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