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Purpose – The purpose of this paper is to provide an overview of the regulatory framework and key regulatory institutions and industry associations in Islamic finance today and highlight areas that merit increased attention. Design/methodology/approach – A wide range of bibliography was...
Persistent link: https://www.econbiz.de/10014826485
Purpose In the 1990s and beginning of the next decade, a series of financial accounting scandals occurred in the United States (USA or US) and in several other countries of the world. The USA and Italy (among others) responded with legislation to reform financial reporting and corporate...
Persistent link: https://www.econbiz.de/10014695540
The pursuit of good corporate governance, as exemplified by compliance with Sarbanes‐Oxley (SOX), requires corporate real estate (CRE) departments to gain a better understanding of asset values and lease costs than most companies currently possess. As a result, CRE departments are motivated to...
Persistent link: https://www.econbiz.de/10014851826
Purpose – As a result of the many governance failures in the past decade, new legislation, increased regulation, and …
Persistent link: https://www.econbiz.de/10014847323
This commentary questions commonly held assumptions about corporate social responsibility (CSR). It discusses the morality of altruistic CSR – philanthropic CSR activities that are not necessarily beneficial to the firm’s financial position. Evaluating altruistic CSR from all major ethical...
Persistent link: https://www.econbiz.de/10014848285
As boards become subject to greater public scrutiny, they have an increasing need to manage their reputation. Over and above considering the organisation's communications plan at least once a year, there are strong arguments for developing a board communication strategy and plan. Such a plan...
Persistent link: https://www.econbiz.de/10014851074
Purpose – The purpose of this article is to propose a process which ensures boards make risk pay off by identifying and … manage these opportunities and risks. Although boards can benefit from fully integrating risk management into the strategy … confluence of the risk management, strategy formulation and board governance streams to illustrate how boards can enhance …
Persistent link: https://www.econbiz.de/10014845203
Purpose – The purpose of this paper is to review the literature concerning the negative effects of conflict among family businesses and to make practitioner focussed recommendations for the prevention, management, and resolution of conflict. This paper discusses the prevalence of conflict in...
Persistent link: https://www.econbiz.de/10014865095
Purpose – The financial sector is critical for the effectiveness of the fight against organized crime, corruption and terrorism. The purpose of this paper is to discuss principles of governance of the sector and the complexity of the activities targeted. Its aim focuses on the need for...
Persistent link: https://www.econbiz.de/10014865435
on the efforts in integrating the corporate governance, internal control, and risk management provisions into the …
Persistent link: https://www.econbiz.de/10014865537