BENCHMARKING CORPORATE GOVERNANCE PRACTICES IN CHINA AND VIETNAM AGAINST OECD PRINCIPLES

The study intends to make practical contributions to the literature on voluntary disclosure and corporate governance
in the context of integration in Vietnam through investigating annual reports. First, this paper indicated that,
independent variables of firm size, profitability, audit committee and[r]

share of privately-held external assets and liabilities (with the exception of China’sforeign direct investment [FDI] liabilities). Second, in terms of composition, thesecountries’ international financial integration is highly asymmetric. On the asset side, theyboth hold mostly[r]

understanding of particular topic areas;questions for discussion, answers for which are available in the Lecturer’s Guide;comprehensive references to guide the reader to key texts and articles;suggestions for further reading to guide readers who wish to study further.A comprehensive gl[r]

The Reducing Emissions from Deforestation and Forest Degradation (REDD+)
programme is offering developing countries financial incentives by creating financial
values for the carbon stored in forests. The main aim of this initiative is to combat
climate change, deforestation and forest degradation. I[r]

Agile software development is a group of software development methods based on iterative and incremental development, in which requirements and solutions evolve through collaboration between self-organizing, cross-functional teams. It promotes adaptive planning, evolutionary development and delivery[r]

Page 11The statutory opinion – UK exampleExplicit opinionsThe auditors give an opinion as to whether theFS are true and fair, or present fairly.This is generally taken to mean that accounts:Are factualAre free from biasReflect the commercial substance of thebusiness’s transactionsThey also re[r]

... increases the model goodness of fit19 The dummy variable CASH takes a value of one if the offer is in cash and zero otherwise The dummy variable HOT takes the value of one if the transaction occurs from. .. tests the association between the target’s governance level and the M&A activity, the met[r]

In universal banking, large banks operate extensive producing new goods in new ways on an unprecedented
networks of branches, provide many different services, scale. Firms needed quick access to heavy financing from
hold several claims on firms (including equity and debt), sources whose information[r]

1. Foundations.
2. Financial Background: A Review of Accounting, Financial Statements, and Taxes.
3. Cash Flows and Financial Analysis.
4. Financial Planning.
5. The Financial System, Corporate Governance, and Interest.
Part II: DISCOUNTED CASH FLOW AND THE VALUE OF SECURITIES.
6. Time Value o[r]

The experience of countries in transition from a planned to a market oriented
economy has varied greatly. The clearest differences are between the East Asian
countries, China and Vietnam, and the countries of the Central and Eastern Europe (CEE)
and the former Soviet Union (FSU). China and Vietnam h[r]

present fairly, in all material respects, thefinancial position of Vietnam Joint-StockCommercial Bank for Private Enterprisesas of 31 December 2005 and the results ofits operations and its cash flows for theyear then ended, in accordance withVietnamese Accounting S[r]

Internal auditing is related to both corporate governance and risk management.
Corporate governance includes internal auditing and I have not covered other
aspects of it in this book. I have covered risk management, but only as it affects
internal auditing. The last chapter provides links that wi[r]

Globalization and Logistics are closely connected, just as Globalization and Academic Lecturing are. This poses new challenges in studying Logistics and makes textbooks in English an important tool in college and university curricula that deal with transportation, logistics, and supply chain managem[r]

This twovolume set reprints more than twenty of what we think are the most in
fl uential articles on international corporate fi nance published over the course of the
past six years. The book covers a range of topics covering the following six areas:
law and fi nance, corporate governance, banking,[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]

... specified and powerful methodology for measuring long- term abnormal stock returns Barber and Lyon (1997) compare two methods for measuring long- term abnormal returns Cumulative abnormal returns and. .. inefficiencies and profit from them 1.3 Governance and Market Efficiency Recent research com[r]

Part I: BUSINESS, SOCIETY, AND STAKEHOLDERS.
1. The Business and Society Relationship.
2. Corporate Citizenship: Social Responsibility, Performance and Sustainability.
3. The Stakeholder Approach to Business, Society, and Ethics.
Part II: CORPORATE GOVERNANCE AND STRATEGIC MANAGEMENT ISSUES.
4.[r]

... Why Democracy and Drifter Firms Can Have Abnormal Returns: The Joint Importance of Corporate Governance and Abnormal Accruals in Separating Winners from Losers by Koon Boon... hypotheses highlight the joint importance of governance and abnormal accruals in contributing to the total information[r]

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

American Management Association commissioned the Institute for Corporate
Productivity to help discuss the factors that influence corporate culture, as well as
explore the actual characteristics of corporate culture and their relationship to business
success, and help executives develop the kind of c[r]