The governance of companies is of importance to developing countries due to the link between effective corporate governance and economic development. Ownership and control of public companies, except in the US and UK, is often in the hands of a few individuals, families or corporate groups and...

The book highlights emerging topics in key areas of corporate governance with special emphasis on traditionally unexplored issues. It also aims to stimulate thinking and debate on vital aspects of practice and approaches to corporate governance. The topics covered in this book deal with timely...

Spanish abstract. En el presente trabajo se realiza un estudio sobre los antecedentes del control interno empresarial, caracterizando el mismo en Cuba y exponiendo los principales postulados para la gestión del cambio empresarial y su aplicación. Así mismo se describe el proceso de cambio...

Corporate Governance and IT Governance do not explicitly mention Intellectual Capital as a resource to be considered in the enterprise strategies. Nevertheless, as highest international institutions sponsor Corporate Governance, we are encouraged to think that the knowledge economy will oblige...

Eine verantwortungsvolle Corporate Governance soll dazu beitragen, dass einerseits das Energieunternehmen und andererseits der wesentliche Gesellschafter, die Kommune, bei der Erfüllung ihrer Ziele unterstützt werden. Wie jeder private Anteilseigner strebt die politische Führung einer Kommune...

Spanish abstract. En el presente trabajo se realiza un estudio sobre los antecedentes del control interno empresarial, caracterizando el mismo en Cuba y exponiendo los principales postulados para la gestión del cambio empresarial y su aplicación. Así mismo se describe el proceso de cambio...

Corporate Governance and IT Governance do not explicitly mention Intellectual Capital as a resource to be considered in the enterprise strategies. Nevertheless, as highest international institutions sponsor Corporate Governance, we are encouraged to think that the knowledge economy will oblige...

Eine verantwortungsvolle Corporate Governance soll dazu beitragen, dass einerseits das Energieunternehmen und andererseits der wesentliche Gesellschafter, die Kommune, bei der Erfüllung ihrer Ziele unterstützt werden. Wie jeder private Anteilseigner strebt die politische Führung einer Kommune...

Shareholder activism on sustainability issues has become increasingly prevalent over the years, with the number of proposals filed doubling from 1999 to 2013. We use recent innovations in accounting standard setting to classify 2,665 shareholder proposals that address environmental and social...

For much of its history, Berkshire Hathaway has been regarded primarily as the investment vehicle of Warren Buffett rather than a bona fide corporation. However, as Berkshire Hathaway has expanded beyond its core insurance operations, more attention is being paid to the structure by which these...