CORPORATE GOVERNANCE AND ACCOUNTING

JOAAG, Vol. 3. No. 1 human civilization. It means, ‘the process of decision-making and the process by which decisions are implemented (or not implemented)’ (UNESCAP, 2007). It originates from the need of economics (as regards corporate governance) and political science (a[r]

Corporate GovernanceSyllabus and OutlineSpring 2012Corporate GovernanceInstructor: Yang NiThis calendar is a general lesson guide. The order of lessons, content, & topics may change due totime constraints, schedule conflicts, or classroom needs.DescriptionThis course pro[r]

to understand the sustainability of the tax charge going forward. These businessleaders argue that overly aggressive tax policies create a tension between a corporate’s obligations to governments and shareholders and force corporates to assess thereputational impact of any dispu[r]

The overall objective of the thesis is to study the impact of corporate governance on risks and financial performance of commercial banks in Vietnam. From the research results, the thesis will also discuss policy implications to improve corporate governance capacity, limit risks and improve the fina[r]

Demsetz, H., Lehn, K., 1985. The structure of corporate ownership: Causes and consequences. Journal of Political Economy 33, 3–53.Dufour, J., 1997. Some impossibility theorems in econometri cs, with applications to structural and dynamic models. Econometrica 65, 1365–1389.Engel,[r]

tions and other incentives.The increased reliance on equity-based formsof executive compensation has resulted in astronger alignment between executives andshareholders, driven largely by stock options(e.g., Lowenstein, 2000; Perry & Zenner, 2000).That is, executives today hold greater[r]

The disclosure category contains 3 governance attributes: disclosure date offinancial reports, the utilization of an international accounting standard (US orIASB GAAP), and the quality of the auditing firm. Firms adopting internationalaccounting standards must meet a number of req[r]

• Correct referencing practices; • Paraphrasing, summarising, essay writing, and time management; • Appropriate use of, and attribution for, a range of materials including text, images, formulae and concepts. Individual assistance is available on request from The Learning Centr[r]

Table of ContentsTable of Contents.................................................................................................................................1List of FigureFigure 1: Corporate Social Responsibility Pyramid.Figure 2: Mizuho's StakeholdersFigure 3: Relationship between Sta[r]

CORPORATE GOVERNANCE - QUẢN TRỊ DOANH NGHIỆP Một hệ thống công ty nội bộ - bao gồm các chính sách, các quy trình và con người – phục vụ nhu cầu của các cổ đông và những người giữ tiền đặ[r]

2. Hoạt động giám sát của BKS đối với HĐQT, Ban Giám đốc điều hành và cổ đông/ Surveillance activities of the SupervisoryBoardtoward the Board of Management, Board of Directors and shareholders:- Tham gia đầy đủ các buổi họp của HĐQT. Ban kiểm soát tham gia ý kiến về những vấn đề cần lưu ý tr[r]

nhiều điều khoản hợp đồng. Corporate governance là một trường hợp đặc biệt, tại đó hội đồng quản trị (phần administration) tham khảo tổ chức quản lý công ty (phần management) và của những cổ đông không nằm trong hội đồng quản trị để ra quyết định. Việc này đưa lại một kết quả hết sức q[r]

MFIN6210: Takeovers, Restructuring & Corporate Governance Page- 10 10. ABOUT THE INSTRUCTORS Ronan Powell Ronan Powell received his PhD in Finance from the University of Essex, in the UK. Prior to taking up a position at UNSW in 2001, he lectured in Finance at the Queen’s Univ[r]

paying greater attention to corporate social responsibility (CSR) toachieve long-term sustainability. They are also attempting todevelop good corporate governance and leadership to protect theirreputations in the light of major instances of corporate malfea-sance s[r]

45, 811-836 Mercer, M. (2004), How do investors assess the credibility of management disclosures?, Accounting Horizons, 18, 3, 185-196 Rogers, J.L., Stocken, P. (2005), Credibility of management forecasts, The Accounting Review, 80(4), 1233-1260 Class 7 : Impression management (Saver[r]

Penny Belk, Lecturer in Finance, Loughborough University Business SchoolThe very good case studies and the examples create suitable links between the theoreticalconcepts examined and real life cases.Dr Panagiotis Andrikopoulos, Senior Lecturer in Finance, Department of Acounting and[r]

Rightsand dutiesInternationalStandards on AuditingIFAC is the International Federation of Accountants, based in New York. IFAC co-operates with member bodiesfrom around the world to initiate, co-ordinate and guide efforts to achieve international technical, ethical andeducational pronouncemen[r]