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Since Enron and assorted scandals, trust cannot be restored without transparency. The new rules and guidelines that have emerged so farlike SOx in the US, various EU initiatives, or Belgiums 2002 Corporate Governance Act and its 2004 Code on Corporate Governancemainly relate to corporate governance and external auditing, and much less to a direct reform of actual corporate disclosure requirements related to performance. The issue discussed in this book is the effectiveness of four traditional corporate governance mechanisms (board of directors, audit committee, internal control and audit, external audit) as monitoring and (to a lesser extent) entrepreneurial devices. We review what the empirical literature has been reporting regarding this issue. We also take stock of contemporary governance practice for Belgian listed companies. Last but surely not least we report on about twelve hours of round-table discussions about governance and trust held with Belgian and international luminar
- Illustratör: illustrations
- Format: Pocket/Paperback
- ISBN: 9789050954693
- Språk: Engelska
- Antal sidor: 138
- Utgivningsdatum: 2005-06-01
- Förlag: Intersentia Publishers