Adoption Of Anglo American Models Of Corporate Governance And Financial Reporting In China

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Adoption of Anglo-American models of corporate governance and financial reporting in China

Author : Huiying Wu,Christopher Patel
Publisher : Emerald Group Publishing
Page : 272 pages
File Size : 41,9 Mb
Release : 2014-01-16
Category : Business & Economics
ISBN : 9781783508976

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Adoption of Anglo-American models of corporate governance and financial reporting in China by Huiying Wu,Christopher Patel Pdf

This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations conflicts of interest and power dependence within the local context.

Changing Corporate Governance Practices in China and Japan

Author : M. Nakamura
Publisher : Springer
Page : 290 pages
File Size : 53,8 Mb
Release : 2008-10-08
Category : Business & Economics
ISBN : 9780230595156

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Changing Corporate Governance Practices in China and Japan by M. Nakamura Pdf

A timely evaluation of rapidly globalizing governance mechanisms in China and Japan. This book looks at how corporate governance practices in these countries are adapting to Anglo-American practices, but argues that these adaptations are selective, and both countries continue to retain their own local corporate governance practices in some areas.

Perspectives on International Financial Reporting and Auditing in the Airline Industry

Author : Can Öztürk
Publisher : Emerald Group Publishing
Page : 332 pages
File Size : 44,8 Mb
Release : 2022-02-03
Category : Business & Economics
ISBN : 9781789737592

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Perspectives on International Financial Reporting and Auditing in the Airline Industry by Can Öztürk Pdf

Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.

Non-Financial Disclosure and Integrated Reporting

Author : Lucrezia Songini,Anna Pistoni,Pierre Baret,Martin H. Kunc
Publisher : Emerald Group Publishing
Page : 216 pages
File Size : 40,6 Mb
Release : 2020-03-12
Category : Business & Economics
ISBN : 9781838679637

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Non-Financial Disclosure and Integrated Reporting by Lucrezia Songini,Anna Pistoni,Pierre Baret,Martin H. Kunc Pdf

For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Digital Technology and Changing Roles in Managerial and Financial Accounting

Author : Allam Hamdan,Bahaaeddin Alareeni,Reem Khamis
Publisher : Emerald Group Publishing
Page : 408 pages
File Size : 40,9 Mb
Release : 2024-01-29
Category : Business & Economics
ISBN : 9781804559727

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Digital Technology and Changing Roles in Managerial and Financial Accounting by Allam Hamdan,Bahaaeddin Alareeni,Reem Khamis Pdf

Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession.

CSR and Codes of Business Ethics in the USA, Austria (EU) and China and their Enforcement in International Supply Chain Arbitrations

Author : Adolf Peter
Publisher : Springer Nature
Page : 225 pages
File Size : 47,9 Mb
Release : 2021-03-27
Category : Business & Economics
ISBN : 9789813360730

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CSR and Codes of Business Ethics in the USA, Austria (EU) and China and their Enforcement in International Supply Chain Arbitrations by Adolf Peter Pdf

This book analyzes the implementation of CSR reporting and codes of business conduct and ethics in the legal systems of the USA, Austria and China and their enforcement in international supply chain arbitrations. The book demonstrates that long-term profit maximization is increasingly intertwined with corporate ethics and CSR policies. In order to prevent window-dressing and greenwashing, certain control mechanisms and legal standards are required along the entire supply chain. This book introduces an ethics and CSR system recommending a reward-based whistleblowing mechanism, internal oversight by a CSR and Ethics Committee comprised of independent board members and at least one sustainability expert, and an external, independent and comprehensive assurance of CSR reports provided by auditing firms or newly formed governmental agencies consisting of certified CSR experts. The author emphasizes the significance for supply chain leaders to ensure contractual enforcement of their codes of business ethics and conduct along the supply chain. Against this background, the author created a comprehensive fictitious case scenario covering a supply chain dispute arising from the breach of the supply chain leader’s code of business conduct and ethics by a lower-tier supply chain member. The author acknowledges the fact that in most of the cases the governing law of international supply chain contracts is English law or law based on English law. Thus, the author discusses potential contractual claims for damages arising from a loss of profits caused by a loss of reputation resulting from violations of core provisions of the chain leader’s supplier code of conduct pursuant to English law. As international supply chain disputes usually involve more than two parties, and international arbitration is the ideal means for the resolution of these disputes, the book compares the arbitration rules for consolidations and joinders of some of the most significant international arbitration institutions: SIAC, ICC, AIAC, ICDR, VIAC, CIETAC and HKIAC. The book is directed at legal practitioners, legislators of various jurisdictions, board members of corporations, ethics and compliance officers, academics, researchers and students. It is the author’s main goal that the book serves as an inspirational source for the establishment or the improvement of a corporate ethics and CSR system preventing window-dressing and greenwashing and covering the entire supply chain. Furthermore, it is intended that students develop a deeper understanding for the enforcement of corporate ethics and CSR policies.

Servitization Strategy and Managerial Control

Author : Anna Pistoni,Lucrezia Songini
Publisher : Emerald Group Publishing
Page : 328 pages
File Size : 44,9 Mb
Release : 2017-11-29
Category : Business & Economics
ISBN : 9781787148451

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Servitization Strategy and Managerial Control by Anna Pistoni,Lucrezia Songini Pdf

This book intends to present and discuss the main challenges that companies interested in servitization strategies have to overcome, with a particular focus on the design of managerial control systems. The book can represent a useful tool for companies interested developing successful servitization strategies.

Performance Measurement and Management Control

Author : Marc J. Epstein,Frank H. M. Verbeeten,Sally K. Widener
Publisher : Emerald Group Publishing
Page : 272 pages
File Size : 52,9 Mb
Release : 2018-09-07
Category : Business & Economics
ISBN : 9781787564718

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Performance Measurement and Management Control by Marc J. Epstein,Frank H. M. Verbeeten,Sally K. Widener Pdf

This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.

Sustainability Disclosure

Author : Anonim
Publisher : Emerald Group Publishing
Page : 250 pages
File Size : 55,7 Mb
Release : 2015-11-06
Category : Business & Economics
ISBN : 9781785603402

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Sustainability Disclosure by Anonim Pdf

This volume aims at analysing the main tools, frameworks and issues concerning sustainability disclosure. Particular emphasis is given to the Integrated Reporting, with the aim to identify its antecedents, use within companies, as well as its implementation issues, strengths and weaknesses.

Big Data Analytics for Cyber-Physical System in Smart City

Author : Mohammed Atiquzzaman,Neil Yen,Zheng Xu
Publisher : Springer Nature
Page : 2049 pages
File Size : 45,9 Mb
Release : 2020-01-11
Category : Technology & Engineering
ISBN : 9789811525681

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Big Data Analytics for Cyber-Physical System in Smart City by Mohammed Atiquzzaman,Neil Yen,Zheng Xu Pdf

This book gathers a selection of peer-reviewed papers presented at the first Big Data Analytics for Cyber-Physical System in Smart City (BDCPS 2019) conference, held in Shengyang, China, on 28–29 December 2019. The contributions, prepared by an international team of scientists and engineers, cover the latest advances made in the field of machine learning, and big data analytics methods and approaches for the data-driven co-design of communication, computing, and control for smart cities. Given its scope, it offers a valuable resource for all researchers and professionals interested in big data, smart cities, and cyber-physical systems.

The Development of Corporate Governance in China

Author : On Kit Tam
Publisher : Edward Elgar Publishing
Page : 148 pages
File Size : 52,8 Mb
Release : 1999
Category : Corporate governance
ISBN : UCSD:31822027785948

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The Development of Corporate Governance in China by On Kit Tam Pdf

rExamines how corporate governance has and should be developed in China to meet the challenges of enterprise and financial reform. It highlights economic, social and political issues that China needs to confront to transform state-owned industrial enterprises into a competitive corporate sector.

Recent Developments in Asian Economics

Author : William A. Barnett,Bruno S. Sergi
Publisher : Emerald Group Publishing
Page : 604 pages
File Size : 46,5 Mb
Release : 2021-03-01
Category : Business & Economics
ISBN : 9781838673598

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Recent Developments in Asian Economics by William A. Barnett,Bruno S. Sergi Pdf

Recent Developments in Asian Economics is a crucial resource of current, cutting-edge research for any scholar of international finance and economics. Chapters cover a wide range of topics, such as social welfare systems, organizational culture, sustainability, the impact of economic policy uncertainty, and more.

2021 International Conference on Applications and Techniques in Cyber Intelligence

Author : Jemal Abawajy,Zheng Xu,Mohammed Atiquzzaman,Xiaolu Zhang
Publisher : Springer Nature
Page : 994 pages
File Size : 49,5 Mb
Release : 2021-06-23
Category : Computers
ISBN : 9783030792008

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2021 International Conference on Applications and Techniques in Cyber Intelligence by Jemal Abawajy,Zheng Xu,Mohammed Atiquzzaman,Xiaolu Zhang Pdf

This book presents innovative ideas, cutting-edge findings, and novel techniques, methods, and applications in a broad range of cybersecurity and cyberthreat intelligence areas. As our society becomes smarter, there is a corresponding need to secure our cyberfuture. The book describes approaches and findings that are of interest to business professionals and governments seeking to secure our data and underpin infrastructures, as well as to individual users.

Dancing with the Devil

Author : Yi-min Lin
Publisher : Oxford University Press
Page : 289 pages
File Size : 54,8 Mb
Release : 2017
Category : Political Science
ISBN : 9780190682835

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Dancing with the Devil by Yi-min Lin Pdf

Dancing with the Devil explains why public ownership has declined in post-Mao China. Focusing on the behavior of political actors under changing incentives and constraints, the book illustrates how growing concerns about jobs and revenue have forced the country's communist rulers to change their policies toward private capital.

Studies in the History of Tax Law, Volume 11

Author : Peter Harris,Dominic de Cogan
Publisher : Bloomsbury Publishing
Page : 529 pages
File Size : 55,5 Mb
Release : 2023-09-21
Category : Law
ISBN : 9781509963270

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Studies in the History of Tax Law, Volume 11 by Peter Harris,Dominic de Cogan Pdf

This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories: 1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State; 2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa's early attempts to address double taxation (tax treaties); and 3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe.