This article answers several calls—coming as well from corporate governance practitioners as from corporate governance researchers—concerning the possibility of complying simultaneously with requirements of innovation and ethics. Revealing the long-term orientation as the variable which...

Our paper examines the origins, growth, and the development of accounting practices and disclosures in Pakistan and the factors that influenced them. We traced the early days of accounting in the Indian subcontinent and the British colonial influence over the accounting of newly independent...

Using a data set of 220 Taiwanese public firms with 2,200 observations over a ten-year period representing Taiwan’s economic takeoff period in the late 1990s, as well as six follow-up interviews conducted with top managers several years hence, this research examines the propensity of an...

As a result of pressure from Western-controlled institutions (World Bank and IMF) and Western multinationals, Nigeria has adopted Western-dictated corporate governance guidelines. However, this paper develops sociological theories of corruption and globalisation to provide the evidence, which...

The legal environment is one important determinant of corporate governance. However,  within  legal families,  also cultural  differences can explain the level of corporate governance to some extent. We analyze this relationship for the case of Switzerland.  Swiss firms  are mainly located...

'Investor Protection and Corporate Governance' analyzes the impact of corporate governance on firm performance and valuation. Using unique datasets gathered at the firm-level--the first such data in the region--and results from a homogeneous corporate governance questionnaire, the book examines...

'Investor Protection and Corporate Governance' analyzes the impact of corporate governance on firm performance and valuation. Using unique datasets gathered at the firm-level--the first such data in the region--and results from a homogeneous corporate governance questionnaire, the book examines...

Corporate governance principles provide guidance on how corporations should operate and can be useful to attract foreign investments. In the Association of Southeast Asian Nations (ASEAN), countries use national methodologies to assess corporate governance performance of publicly listed...