Numerous articles in academic publications as well as practitioner-oriented journals have emphasized the importance of strategic planning, not only for large firms but for small businesses as well. However, research findings regarding planning come principally from industrialized countries...

We review the basic information requirements for compliance with the Sarbanes-Oxley Act (SOX) and the OECD’s Principles of Corporate Governance (CG). The fundamental proposition of the paper is that information flow is a critical factor for the CG success or failure and information flow is...