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Sullivan, Kenneth; Gilson, Marie-Thérèse Camilleri; … - International Monetary Fund (IMF) - 2007

accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial … bank. The paper focuses on the functions of an audit committee, since the terminology of the governance structure is often … implications for central bank legislation. …

Persistent link: https://www.econbiz.de/10005605398

Israel; Detailed Assessment of IOSCO Objectives and Principles of Securities Regulation

International Monetary Fund (IMF); International … - 2012

Israelâ€™s compliance with International Organization of Securities Commissionsâ€™ objectives and Principles of Securities Regulation has been assessed. The regulatory regime is well developed and in most respects is comparable with that of major jurisdictions. For the most part, it is...

Persistent link: https://www.econbiz.de/10011242660

Peopleâ€™s Republic of China; Detailed Assessment Report: IOSCO Objectives and Principles of Securities Regulation

International Monetary Fund (IMF); International … - 2012

This paper discusses a detailed assessment report on the observance of Chinaâ€™s compliance with the International Organization of Securities Commission's objectives and principles of securities regulation. The reform of nontradable shares introduced a market-based pricing system for...

Persistent link: https://www.econbiz.de/10011242961

Australia; Financial Sector Assessment Program: Technical Note: Investor Protection, Disclosure, and Financial Literacy

International Monetary Fund (IMF); International … - 2006

This study reviews selected issues on investor protection and corporate governance in Australia, and concludes that the corporate governance framework for Australian-listed companies is largely healthy and dynamic. Shareholder activism is an important element of corporate governance because it...

Persistent link: https://www.econbiz.de/10011243130

United States; Publication of Financial Sector Assessment Program Documentation: Detailed Assessment of Implementation of the IOSCO Objectives and Principles of Securities Regulati...

International Monetary Fund (IMF); International … - 2010

This paper presents Detailed Assessment of the United Statesâ€™s implementation of the International Organization of Securities Commissionsâ€™ Objectives and Principles of Securities Regulation. The general preconditions for effective securities regulation in the United States are...

Persistent link: https://www.econbiz.de/10011243733

Corporate Governance gemäß BilMoG und SOX

Kubisch, Sabine - Fachbereich Wirtschaft, Fachhochschule Stralsund - 2009

Durch vermehrt aufgetretene Finanzskandale und Zusammenbrüche namhafter Unternehmen wurde in den letzten Jahren das Vertrauen der Anleger nachhaltig gestört. Um die Glaubwürdigkeit in die veröffentlichten Finanzinformationen und in die Sicherheit der unternehmerischen Überwachungsprozesse...

Persistent link: https://www.econbiz.de/10010984579

The Position of Companies in the Czech Republic and Great Britain in the Years 2012-2013 to Corporate Governance

Jurka, Robert - In: Český finanční a účetní časopis 2014 (2014) 3, pp. 165-176

This paper deals with the development of corporate governance in companies in the Czech Republic and Great Britain in 2012-2013. Aim of this paper is not only to become familiar with the basic regulations of the issue, but also draw attention to the state of corporate governance in the area of...

Persistent link: https://www.econbiz.de/10011194607

Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies

García, Laura Sierra; Barbadillo, Emiliano Ruiz; … - In: Journal of Management and Governance 16 (2012) 2, pp. 305-331

Persistent link: https://www.econbiz.de/10010989437

The effectiveness of the audit committee in Spain: implications of its existence on the auditor’s opinion

Suárez, Javier Andrés; García, Elena Cabal; Méndez, … - In: SERIEs 4 (2013) 3, pp. 333-352

This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...

Persistent link: https://www.econbiz.de/10010994599

The association between disclosure of forward-looking information and corporate governance mechanisms: Evidence from the UK before the financial crisis period

Al-Najjar, Basil; Abed, Suzan - In: Managerial Auditing Journal 29 (2014), pp. 578-595

Purpose –This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward-looking information in the narrative sections of annual reports and the governance mechanisms for non-financial UK companies....

Persistent link: https://www.econbiz.de/10010934891

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