Glossary: M03 — Corporate Governance

TermDefinition
Corporate governanceSystem of internal controls and procedures by which companies are managed
Principal-agent relationshipWhen a principal hires an agent to act on their behalf
Agency costsIncremental costs from conflicts of interest between principal and agent
Information asymmetryManagers have more information than shareholders about the firm
Empire buildingManagers pursuing excessive growth (e.g., M&A) for personal benefit
EntrenchmentManagement choosing lower risk to protect their positions
Self-dealingManagers exploiting firm resources for personal gain
Controlling shareholderShareholder(s) with sufficient voting power to control company decisions
Dual-class sharesMultiple share classes with different voting rights
AGMAnnual General Meeting — yearly shareholder meeting for voting
EGMExtraordinary General Meeting — special meeting for urgent resolutions
Proxy votingAuthorizing another party to vote on your behalf
Shareholder activismStrategies to compel corporate action (proxy fights, proposals)
Proxy contestAttempt to gain board control by persuading shareholders to vote for your candidates
Tender offerOffer to buy shares directly from shareholders to gain control
Hostile takeoverAcquisition attempt without consent of target management
Poison pillShareholder rights plan to dilute hostile acquirer’s stake
Staggered boardOnly a fraction of directors elected each year — anti-takeover measure
IndentureLegal contract describing bond structure and bondholder rights
CovenantBond term requiring or restricting certain company actions
Comply or explainGovernance approach where companies follow codes or explain deviations
Audit committeeBoard committee overseeing financial reporting and internal controls
Nominating committeeBoard committee responsible for director selection
Compensation committeeBoard committee setting director and executive remuneration