An audit committee is one of the essential committees for good corporate governance practice. Beyond the provisions of corporate governance codes regarding audit committees, by virtue of the provisions of the Companies and Allied Matters Act, Cap. C20, Laws of the Federation of Nigeria 2004, it...

Purpose The article aims to determine the implementation extent of the regulations around appointment and characteristics of audit committees and regulations concerning disclosure of information about the audit committee in Polish practice. Design/methodology/approach The author analyzed the...

This paper contrasts the recent European initiatives on regulating corporate groups with alternative approaches to the phenomenon. In doing so it pays particular regard to the German codified law on corporate groups as the polar opposite to the piecemeal approach favored by E.U. legislation. It...

The role of outside directors is one of the key features in the transatlantic corporate governance debate. As their importance rises, their liability is also attracting attention. Since there are only a few cases internationally in which outside directors of listed companies have been held...

The proxy solicitation process is one of the main aspects of the corporate governance of listed companies, where tension has grown between the interest in facilitating shareholder participation and gaining control of the company in connection with the procedure to obtain the proxies. Act...

This paper investigates the role that shareholders may play in corporate governance by analysing the European Shareholder Rights' Directive n. 36/2007/EC and the consequences of its implementation upon general meetings and ownership structure of Italian listed companies. It summarises the rules...

This paper contains the tables of contents, legislation and cases, the introduction and the index of a book published by Cambridge University Press (2008). The cover text reads as follows: "On the one hand, it can be argued that the increasing economic and political interdependence of countries...