. First, board independence is weakened by the introduction of government officials as independent directors on the boards …. Government officials acting as independent directors, claim that they meet the definition of independent director set by the … self-interested earnings manipulation. This study is designed to fill the gap in governance literature in China that is …

The thesis studies the potential of incentive contracts for politicians using game-theoretic methods. Supplementing the … election mechanism with these contracts is a new idea to make politicians more accountable. Two types of incentive contracts … enhance the accountability of politicians and to increase social welfare. …

Der sich entwickelnde Kapitalmarkt und die Kulturunterschiede werden bei der Unternehmensbewertung in China nicht … die M&A-Aktivitäten in China nicht anhand der Zielunternehmung differenziert werden. Diese Verallgemeinerung hat zur Folge …In China business appraisals do not take the developing capital market and culture differences into consideration. This …

culture, government, and lack of support would make these standards impossible to implement. Since the globalization of … of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …