The topic of corporate governance has become increasingly prominent in recent years in many different academic areas in recent years. In this article we address various approaches to corporate governance, with a particular emphasis on the historical role of the State. It seems that certain...

Guanxi is a specific part of Chinese business environment. Since the openness of China, it seems that a contradiction appears between the constraints of corporate governance and the cultural and traditional behaviour in business. Most of west analyses consider that Guanxi is only a form of...

In public-policy discussions about corporate disclosure, more is typically judged better than less. In particular, better disclosure is seen as a way to reduce the agency problems that plague firms. We show that this view is incomplete. In particular, our theoretical analysis shows that...

This paper surveys the regulatory and structural environment as it relates to corporate governance in Singapore, and present empirical evidence on corporate governance practices in areas such as ownership structure, disclosure, board and directors, the use of share option schemes, and the impact...

The economic crises in Indonesia were only rooted in financial sector fragilities. It was also related to poor managerial performance in both public and private institution. The implementation of public and corporate governance indicates several weaknesses. First, the Indonesia economy, shocked...

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The Asian Development Bank initiated a study of Corporate Governance and Finance in Selected developing Member Countries in November 1998. The objectives of the study for the Philippines are to evaluate the history and current state of corporate governance in the Philippines; establish a sound...

Berle and Means's analysis of the corporation--in particular, their view that those in control are not the owners of the corporation--raises questions about actions that corporations take to counter concerns regarding management's influence. What mechanisms, if any, do corporations implement to...

Purpose – The aim of the paper is to examine the linkages between board ownership, audit committees' (ACs) effectiveness in terms of the proportion of independent non-executive directors (INED) and expert members on the AC and corporate voluntary disclosures. Design/methodology/approach –...

Purpose – The purpose of this paper is to examine the contention that a strengthening of corporate governance mechanisms would result in the improved relevance and reliability of financial statements. Design/methodology/approach – Using pooled ordinary least squares regression, the paper...