Purpose – This paper aims to review traditional corporate governance and accountability research, to suggest opportunities for future research in this field. Design/methodology/approach – The first part adopts an analytical frame of reference based on theory, accountability mechanisms,...

South Korea, one of East Asia's most powerful tigers before the 1997 financial crisis, is in the process of extensive corporate governance reform. The excessive debt financing of the" chaebol" and the lack of accountability prevalent in Korea's corporate governance system have been blamed for...

South Korea is currently undergoing reform of its corporate governance (CG) system, reflecting attempts to harmonise at a global level. Since the financial crisis in 1997, the need for reform has been emphasised and the Government is leading a policy which targets the traditional structure of...

In this paper we review the growth of socially responsible investment (SRI) in the UK and in Japan. We consider the various factors which have given rise to the growth of SRI in both countries. As SRI is currently more mature in the UK than in Japan, we consider ways in which the UK experience...

During the 1980s Vietnam experienced a radical process of industrial and service sector liberalization, known as doi moi. The process was initiated by the government as a means for managing the collapse in overseas financial support occasioned by the demise of its principal supporter, the former...

In this paper we investigate the hypothesis that international differences in corporate governance systems may be portrayed through measuring the duration of stock markets. Stock market duration provides a means of measuring the average length of time for which investors retain their investment...

Purpose – This paper aims to develop a holistic measure for analysing impression management and for detecting bias introduced into corporate narratives as a result of impression management. Design/methodology/approach – Prior research on the seven impression management methods in the...

Purpose – Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research, this paper seeks to provide a complementary perspective on corporate annual narrative reporting as characterised by conditions of “ex post...