Download or read book 2006 Review of the Implementation Status of Corporate Governance Disclosures written by and published by . This book was released on 2006 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: Third annual survey of corporate governance disclosure, conducted by comparing actual disclosure practices of 105 enterprises from 70 countries with a benchmark of good practices identified in the 2006 UNCTAD publication "Guidance on good practices in corporate governance disclosure"; includes a special focus on disclosure among state-owned enterprises.

Download or read book 2009 Review of the Implementation Status of Corporate Governance Disclosures written by and published by . This book was released on 2009 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Two Thousand Five Review of the Implementation Status of Corporate Governance Disclosures written by United Nations Conference on Trade and Development. Secretariat and published by . This book was released on 2005 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Second annual survey of corporate governance disclosure, compares actual disclosure practices of 105 enterprises from 70 countries with a benchmark of good practices identified in document TD/B/COM.2/ISAR/30.

Download or read book 2013 Review of the Implementation Status of Corporate Governance Disclosures written by Nermeen F. Shehata and published by . This book was released on 2014 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is a case study of corporate governance disclosure in Egypt. The study employs the benchmark of good practices in corporate governance disclosure developed by the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR). This benchmark consists of fifty two disclosure items covering five subject areas and is based on a sample of the top 29 listed companies in Egypt. This study is complimentary to an earlier study conducted in 2007: 2007 Review of the implementation status of corporate governance disclosures: case study Egypt. This report compares the results of the current study to the 2007 study.This study finds the average disclosure level is less than half of the items in the ISAR benchmark. While nine items in the ISAR benchmark were disclosed by more than two-thirds of the companies in the study, forty items were disclosed by less than half. The absolute number of disclosure items found for each company ranged from 5 to 43, indicating a high level of variability between 'best practice' companies and companies with minimal disclosure practices.The study concludes that while the sample has relatively high rates of disclosure for few items, and the average disclosures in 2010 almost doubled the 2005 average disclosures in Egypt for several categories, they are still low levels compared to the average emerging markets levels. Policy options discussed include penalizing companies for undisclosed items, and providing education and training for executives and directors to enhance the awareness of the rapidly evolving regulatory environment, as well as the underlying importance of corporate governance disclosure.

Download or read book Towards an XBRL enabled corporate governance reporting taxonomy written by Dirk Beerbaum and published by BoD – Books on Demand. This book was released on 2016-05-25 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance failures of large corporations such as Lehman Brothers have evoked a plethora of calls for changes in Corporate Governance Principles. Despite the fact that after the financial crisis, a number of transnational institutions have called for wide-scale changes related to Corporate Governance Principles by further protecting share-holders’ rights, it has been proven that theoretical extension and reform of Corporate Governance Principles is not enough, because it does not ensure successful implementation. According to a report from Isaksson (2009), corporate disclosures were not in line with OECD principles on good Corporate Governance. Moreover, according to Isaksson (2009), the financial crisis can also be traced back to incomplete Corporate Governance disclosures. One major implementation topic involves Corporate Governance Reporting, which is very complex for multinational companies, as it involves statutory compliance with multiple rules and laws, coping with heterogeneous “Systems of Corporate Governance” (Weimer and Pape, 1999; Leuz et al., 2003; Tylecote and Visintin, 2007) and additionally the compilation of codes (Cadbury, 1993) and industry-specific standards (Mach et al., 2006; Bebchuk and Spamann, 2010). Extensible Business Reporting Language (XBRL) is assumed as a benchmark related to interactive business disclosures (Chen and Sun, 2009; Debreceny et al., 2010; Alles and Piechocki, 2012). Does XBRL have the potential to help to reduce the complexity of companies’ Corporate Governance Reporting (Alles and Piechocki, 2012)? In the academic literature, there are many articles which conclude that it is possible for XBRL to enhance transparency and improve Corporate Governance for financial reporting (Abdullah et al., 2009; Roohani et al., 2010; Alles and Piechocki, 2012; Müller-Wickop et al., 2013): therefore, an additional question is whether the application of XBRL to the non-financial reporting of Corporate Governance can also contribute to enhanced transparency. Within the peer group of listed Foreign Private Issuers on the New York Stock Exchange there is no adequate Taxonomy available.

Download or read book Corporate Governance of Banks in Libya written by Ali Elfadli and published by Walter de Gruyter GmbH & Co KG. This book was released on 2019-09-23 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book represents a response to a relative lack of academic research into corporate governance and especially corporate governance disclosure in the Middle East and North Africa (MENA). Specifically, the author explores recent developments in corporate governance disclosure produced by Libyan commercial banks. Along with other corporate governance mechanisms, disclosure plays an essential role in discharging accountability to and protecting shareholders, enhancing corporate performance and reducing the risk of financial crises. In order to improve corporate governance disclosure, it is necessary to understand the context in which it takes place. The MENA countries have unique characteristics, and those involved in the Arab Spring have been affected in different ways. This book provides up to date research into corporate governance disclosure in the context of Libya following the Arab Spring. The banking sector plays a crucial role in the Libyan economy and has specific characteristics which make corporate governance more important than in other sectors, yet research in this sector is rare. Furthermore, the banking sector in Libya has seen significant corporate governance reforms in recent years. As one of the most significant oil producing countries, Libya’s political and business environments have been dramatically affected by the Arab Spring. The author discusses how banks have responded to these reforms and the ways in which their corporate governance disclosure has evolved.

Download or read book Corporate Governance and Compliance with IFRSs written by Marwa Hassaan and published by Cambridge Scholars Publishing. This book was released on 2013-08-12 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compliance with international best practices in emerging Middle East and North Africa (MENA) stock exchanges is a key issue which needs a comprehensive investigation to identify barriers to actual compliance with such practices. Corporate Governance and Compliance with IFRSs: MENA Evidence is a must read book that is the first to examine the influence of the introduction of corporate governance requirements for best practices on improving compliance with International Financial Reporting Standards (IFRSs) in MENA stock exchanges. Additionally, it determines obstacles and suggests the proper actions to be taken to really globalize MENA emerging stock exchanges.

Download or read book Review of the Implementation Status of Corporate Governance Disclosures and the Role of Such Disclosures in Adding Sustainable Value written by United Nations Conference on Trade and Development. Secretariat and published by . This book was released on 2004 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents results of a survey of implementation of good practices of corporate governance disclosure in 30 selected companies.

Download or read book International Accounting and Reporting Issues written by United Nations Publications and published by UN. This book was released on 2014-10-31 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication provides an overview of major trends and challenges on regulatory and institutional developments at global, regional and national levels. It also discusses some of the major challenges such as a need to develop mechanisms to ensure consistent application of international standards and monitoring of compliance, with a higher demand for non-financial reporting and a greater pressure for stakeholder coordination at all levels. Case studies on financial reporting aspects include one on Romania and one on Turkey. Also included are four case studies on non-financial reporting aspects on Romania, corporate climate change-related reporting, Japan disclosure, and stock exchanges role in reporting developments. More case studies cover the human capacity aspect on the training of professional accountants and on professional accounting qualification systems.

Download or read book Corporate Governance written by Chris A. Mallin and published by Oxford University Press. This book was released on 2016 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most accessible and user-friendly introduction to corporate governance, providing broad coverage of international issues and clear examples of theory in a business context.

Download or read book Commonwealth Caribbean Corporate Governance written by Suzanne Ffolkes-Goldson and published by Routledge. This book was released on 2015-10-05 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance initiatives have been developing at a rapid pace in the Commonwealth Caribbean through legislation, case law and codes. Commonwealth Caribbean Corporate Governance offers an overview of current practice and legal developments in corporate governance, highlighting the interpretation of the legislation through case law and the codes of corporate governance which have now been implemented. It also considers the challenges which emerging markets face in an attempt to adopt the corporate governance initiatives of developed markets. This text explores the emergence and development of corporate governance in the region from a range of angles, including the protection and empowerment of shareholders, the impact on government agencies, and the role and responsibilities of directors and officers in companies and in government agencies. Written by a panel of academics, legal practitioners and experts working in business, this book will be an invaluable resource for judges, lawyers, corporate executives and students of business, corporate law and corporate management.

Download or read book The Law on Corporate Governance in Banks written by Iris H-Y Chiu and published by Edward Elgar Publishing. This book was released on 2015-02-27 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance in financial institutions has come under the spotlight since the banking crisis in the UK in 2008-9. In many respects, the banking business raises unique problems for corporate governance that are not found in other corporate secto

Download or read book Yearbook of the United Nations written by United Nations and published by . This book was released on 1947 with total page 1838 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issue for 1946-47 includes a summary of the organization's activities from its inception to July 1, 1947.

Download or read book Review of Corporate Governance Disclosure by Selected Issuers written by New Zealand. Securities Commission and published by . This book was released on 2010 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Governance in Less Developed and Emerging Economies written by Matthew Tsamenyi and published by Emerald Group Publishing. This book was released on 2008-12-01 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance reform has become an important global policy agenda driven by events such as the 1997 Asian financial crisis, corporate scandals (such as Enron and WorldCom) and the globalisation of capital markets. This book advances debate on corporate governance, accountability and transparency in less developed and emerging economies.

Download or read book Review of Corporate Governance Disclosures by Selected Issuers written by New Zealand. Securities Commission and published by . This book was released on 2010 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book United Nations Documents Index written by Dag Hammarskjöld Library and published by . This book was released on 2007 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: