Research Article
Multivariate Analysis for Overcoming Complexities of Corporate
Governance and Managerial Dilemma Using Data
Mining Techniques
Jyotsna Ghildiyal Bijalwan
1
and Anchit Bijalwan
2,3
1
School of Business, British University Vietnam, Hung Yen, Vietnam
2
School of Computing and Innovative Technologies, British University Vietnam, Hung Yen, Vietnam
3
Faculty of Electrical & Computer Engineering, Arba Minch University, Arba Minch, Ethiopia
Correspondence should be addressed to Anchit Bijalwan; anchit.bijalwan@amu.edu.et
Received 7 June 2022; Revised 4 August 2022; Accepted 11 August 2022; Published 19 September 2022
Academic Editor: Stefan Cristian Gherghina
Copyright © 2022 Jyotsna Ghildiyal Bijalwan and Anchit Bijalwan. is is an open access article distributed under the Creative
Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the
original work is properly cited.
e increased number of corporate dirty pools raised serious concerns about the interest of the shareholders. e board room
politics, conflict of interest, and bully pulpit proclivity gave birth to the “agency complexities.” e complexities of the corporate
world made a buzz for the serious thoughts on corporate governance. is analysis aims at an objective and scientific inquiry about
the relationship between corporate governance complexities and firm performance by utilizing data mining tools. It aims at
overcoming the corporate dilemma over profitability vs. good governance and presenting a scientific model to eradicate the
complexities in the corporate governance system and aims at providing a scientific basis to overcome the complex issues of
governance faced by the corporate. e multivariate analysis in this paper utilizes a data mining tool for regression analysis and
ANOVA. is paper also proposes a mathematical model that supports the study outcomes. e investigation outcomes are not
only backed by the mathematical model and scientific tools but also by a comprehensive comparative analysis. e outcome of the
investigation clearly mentions the significance and the primacy of each variable in the corporate decisions making process, which
will facilitate the organizations in framing their corporate governance policies and will also be helpful to the managers in
overcoming the corporate dilemma faced by them.
1. Introduction
e advent of a new era of science, technology, and in-
formation revolution paved the way for several structural
and regulatory reforms around the world. e great journey
of trade and commerce from barter to sole trader and to the
gigantic multinational corporations is like a metamorphic
transformation of a caterpillar into a beautiful butterfly. is
transition played a pivotal role in the genesis of the complex
organizational structures which further led to operational
framework failures, frauds, and unethical business practices.
e increased number of corporate dirty pools raised serious
concern about the interest of the investors. “Corporate dirty
pools” is a comprehensive term used for insider trading,
tunneling, and window dressing. It includes intentional
implementation of a lame corporate governance framework,
poor risk mitigation policies, fraudulent accounting prac-
tices, and fabricated financial reporting.
Accountability, truth and fairness, responsibility,
transparency, and disclosure are some of the founding
principles of corporate governance. Adherence to higher
standards of corporate governance standards involves a cost
to the organization. Harvard law school forum on corporate
governance, in their report on global and regional trends in
corporate governance for the year 2022 has mentioned the
climate change and increased demands of assertive investors
for sustainable ways of doing business (Fields et al.).
Implementing the provisions related to financial reporting
and disclosures on sustainability efforts of management for
tackling the climate change challenges and simultaneously
Hindawi
Discrete Dynamics in Nature and Society
Volume 2022, Article ID 5660442, 12 pages
https://doi.org/10.1155/2022/5660442