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The largest corporate fraud in India: Satyam Computer Services Limited

Kumar, Gaurav; Paul, Puja; Sapkota, Pradeep - In: International Journal of Critical Accounting 4 (2012) 4, pp. 449-465

This paper examines the largest corporate fraud in India at Satyam Computer Services Ltd. This fiasco occurred in January 2009 when Mr. Ramalinga Raju, the Chairman, confessed to an extensive accounting fraud that was ongoing for at least seven years. Since then, a large number of articles have...

Persistent link: https://www.econbiz.de/10010669137

The role of regulatory and temporal context in the construction of diversity discourses: The case of the UK, France and Germany

Tatli, Ahu; Vassilipoulou, Joana; Al Ariss, Akram; … - Université Paris-Dauphine (Paris IX) - 2012

Despite growing interest in how the concept of diversity management is reinterpreted as it crosses national boundaries … of diversity discourses in the context of the UK, France and Germany. We use the discursive politics approach to … investigate the ways in which the meaning of diversity is shrunk, bent and stretched. We demonstrate that the concept of diversity …

Persistent link: https://www.econbiz.de/10010706708

Competitiveness and Corporate Governance – The Case of Montenegro

Jocović, Mijat; Milović, Nikola - In: Romanian Economic Journal 16 (2013) 48, pp. 83-102

This paper provides results of theoretical and practical researches obtained by the authors on the notion of competitiveness and corporate governance, as well as monitoring the creation and development of a corporate governance model in Montenegro in the period between 2002 and 2012....

Persistent link: https://www.econbiz.de/10010970426

Corporate Governance Challenges in a Transitional Economy. Case Study: Romania

Carata? Maria Alina; Cerasela, Spãtariu Elena - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 451-454

The purpose of this research paper aims the study of actual corporate governance of the listed entities on the capital market. For the empirical study, we chose a segment of top banks in Romania, some of them being listed. On the research demarche we have proceeded to an analysis on the manner...

Persistent link: https://www.econbiz.de/10010940706

The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)

Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 530-541

As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for a re-think of the use of fair values as the primary...

Persistent link: https://www.econbiz.de/10010941012

Privatization in Latin America: Myths and Reality

López-de-Silanes, Florencio; Serra, Pablo; Gertler, Paul; … - Inter-American Development Bank

'Privatization in Latin America' evaluates the empirical evidence on privatization in a region that has witnessed an extensive decline in the state's share of production over the past 20 years. The book is a compilation of recent studies that provide a comprehensive analysis of the record of and...

Persistent link: https://www.econbiz.de/10010943619

The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)

Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 537-548

Persistent link: https://www.econbiz.de/10010951630

Are the corporate governance standard in banks in the CEE countries low hanging fruit?

Slomka-Golebiowska, Agnieszka - Volkswirtschaftliche Fakultät, … - 2011

The dominance of foreign capital in banking sector in the CEE countries created vulnerabilities that have been a contributing cause of recent financial crisis in the region. The question is whether the corporate governance structure of banks seemed to constrain or rather stimulate the potential...

Persistent link: https://www.econbiz.de/10011259720

Agency Conflicts, Expropriation and Firm Value: Evidence from Securities-Market Regulation in China

Henk, Berkman; Rebel, Cole; Fu, Lawrence - Volkswirtschaftliche Fakultät, … - 2005

In this study, we examine the wealth effects of regulatory changes intended to improve corporate governance by protecting minority shareholders from expropriation by controlling shareholders. Using data from publicly traded Chinese firms, we find that these new regulations significantly...

Persistent link: https://www.econbiz.de/10011260290

The role of external auditors in corporate governance: agency problems and the management of risk

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009

This paper not only recommends means whereby principal-agent problems could be addressed, but also considers various ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank regulations on risk taking and the need for a consideration of...

Persistent link: https://www.econbiz.de/10011260501