Corporate Governance And Ifrs In The Middle East

Author : Muath Abdelqader,Tamer K. Darwish,Khalil Nimer
Publisher : Taylor & Francis
Page : 261 pages
File Size : 50,7 Mb
Release : 2022-12-14
Category : Business & Economics
ISBN : 9781000803679

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Corporate Governance and IFRS in the Middle East by Muath Abdelqader,Tamer K. Darwish,Khalil Nimer Pdf

The rapid globalization of capital markets has increased attention toward examining the quality of the disclosure practices implemented by companies, as internationalization and globalization are the most important motives of the harmonization of financial statements preparation and presentation. Given the expansion of trade and the openness to foreign capital markets, investment decisions became not limited only for local users, but also international users may need to access the financial information. The issuance of International Financial Reporting Standards (IFRS) to be used throughout the world aims to improve the comparability and understandability of financial statements, and hence, to enhance investment decisions through helping investors across the borders to invest in multinational companies. Although fluid and under-developed institutional arrangements remain central features of emerging markets, ensuring effective corporate governance mechanisms would indeed support companies in complying with IFRS – the latter imposes a challenge for companies operating in emerging markets. This book evaluates the differences in the level of compliance with IFRS across the GCC states, exploring the impact of corporate governance on the level of compliance with IFRS and presenting an empirical analysis of companies across the GCC. It makes an important contribution by providing a detailed empirical analysis of the interplay between corporate governance and IFRS in emerging market setting and highlights the way for future research. It will provide international business, management, and accounting and finance students and senior practitioners with a completely new and updated guide to the work in the field of corporate governance and IFRS compliance in emerging markets.

Author : Saleh Hussain
Publisher : eBookIt.com
Page : 207 pages
File Size : 42,5 Mb
Release : 2013-02
Category : Business & Economics
ISBN : 9781456603953

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Corporate Governance - Quantity Versus Quality - Middle Eastern Perspective by Saleh Hussain Pdf

The books deal with various issues relating to Corporate Governance "CG" from a Middle Eastern Perspective with emphasis on Quantity Versus Quality. The books covers the following topics: - CG Quantity Versus Quality - CG for Government Companies - CG for Family businesses -Corporate Social Responsibility -CG in Islamic Banking -CG and Democracy -Board Committees -Directors compensation The books gives ways and means to apply best practices in Corporate Governance.

Author : Marwa Hassaan
Publisher : Cambridge Scholars Publishing
Page : 360 pages
File Size : 46,7 Mb
Release : 2013-08-12
Category : Business & Economics
ISBN : 9781443851565

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Corporate Governance and Compliance with IFRSs by Marwa Hassaan Pdf

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.

Author : Georg Binder
Publisher : GRIN Verlag
Page : 77 pages
File Size : 48,7 Mb
Release : 2011-07
Category : Business & Economics
ISBN : 9783640961788

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Corporate Governance in Arab Countries by Georg Binder Pdf

Diploma Thesis from the year 2009 in the subject Business economics - Business Management, Corporate Governance, grade: Sehr Gut, University of Vienna, language: English, abstract: English: In today ́s business world corporate governance has become one of the most discussed and most important matters. Corporate governance criteria have been put right in the middle of investment decisions - especially in emerging markets. In addition to that, a series of events like business scandals, financial crises or business failures in the last 20 years has made corporate governance a key point in the business community in emerging markets, developing countries and economies in transition. There exists no general definition for the term corporate governance. Basically it can be viewed as a set of principles and rules by which a company is directed and controlled. Many countries have developed good corporate governance principles to improve the relationship between the shareholders of a company and the management. Factors like financial disclosure, more rights for shareholders and independent boards are crucial for investors who are looking for a stable growth of companies. Countries in the MENA region have put the implementation of such sound corporate governance codes in the middle of their agenda. Their aim is to create better economies and consequently a more attractive investment climate for possible investors in the future. This thesis tries to give the reader an insight into today ́s state of corporate governance in the Middle East and North Africa countries. The discussion is based on a survey which has been undertaken by the Hawkamah Institute for corporate governance in Dubai which focuses on the establishment of good corporate governance codes in this region.

Author : Nasser Amin Hassan Saidi
Publisher : Unknown
Page : 136 pages
File Size : 54,9 Mb
Release : 2004
Category : Corporate governance
ISBN : STANFORD:36105121538321

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Corporate Governance in MENA Countries by Nasser Amin Hassan Saidi Pdf

Author : OECD
Publisher : OECD Publishing
Page : 184 pages
File Size : 48,5 Mb
Release : 2019-04-15
Category : Electronic
ISBN : 9789264392021

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Corporate Governance in MENA Building a Framework for Competitiveness and Growth by OECD Pdf

A strong corporate governance framework is essential for MENA economies as they strive to boost economic growth, strengthen competitiveness and build prosperous societies. The G20/OECD Principles of Corporate Governance and the OECD Guidelines on Corporate Governance of State-Owned Enterprises are a reference in order to build such a framework.

Author : Magdalena Jerzemowska
Publisher : Taylor & Francis
Page : 231 pages
File Size : 43,5 Mb
Release : 2024-08-08
Category : Business & Economics
ISBN : 9781040096277

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Corporate Governance in Japan by Magdalena Jerzemowska Pdf

The roots of corporate governance are rarely looked for in the ancient history of countries. Literature pays not enough attention to the impact of the country’s history on the relations between economic actors and owners, known today as corporate governance. Many countries are guided by centuries-old traditions and customs, which is especially true of Japan. Japan is of particular interest because history of its corporate governance is not widely known and because it has developed a unique corporate governance model. This book aims to diagnose and trace the causes and symptoms of this uniqueness, emphasizing that it is a lasting legacy of previous eras. It examines key political, social, cultural, and economic events in Japan from its dawn till the 17th century in a comprehensive way and in the cause-and-effect aspect, combining the history, economic history, and the history of corporate governance. It refers to little-known issues considered in the context of a very interesting and successful country and economy, which may arouse the desire to expand knowledge and learn about the roots of these successes. The innovative nature of the research goal and the simplicity of presentation are the advantages of this book.

Author : Wafik Grais,Matteo Pellegrini
Publisher : World Bank Publications
Page : 32 pages
File Size : 48,5 Mb
Release : 2006
Category : Account Holders
ISBN : 8210379456XXX

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Corporate Governance and Stakeholders' Financial Interests in Institutions Offering Islamic Financial Services by Wafik Grais,Matteo Pellegrini Pdf

This paper focuses on the corporate governance arrangements of institutions offering Islamic financial services (IIFS) aimed at protecting stakeholders' financial interests. Many IIFS corporate governance issues are common with those of their conventional counterparts. Others are distinctive. In particular they offer unrestricted investment accounts that share risks with shareholders but without a voting right. This paper first reviews internal and external arrangements put in place by IIFS to protect stakeholders' financial interests. It discusses shortcomings notably in terms of potential conflict of interest between shareholders and holders of unrestricted investment accounts. It then suggests a corporate governance framework that combines internal and external arrangements to provide safeguards to unrestricted investment account holders without overburdening IIFS' financial performance. The paper uses a review of 13 IIFS and regulatory information from countries where IIFS have developed the most.

Author : Georges Nurdin
Publisher : Butterworth-Heinemann
Page : 240 pages
File Size : 46,7 Mb
Release : 2011-04-08
Category : Business & Economics
ISBN : 0080942148

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International Business Control, Reporting and Corporate Governance by Georges Nurdin Pdf

This book is designed to help Business Controllers / Accountants / Finance Directors / Bankers / Financial Analysts / Business Consultants to understand that International Business Control is much more than just a business being IFRS and US GAAP compliant, or just an extension of the domestic HQ control system. •Go beyond IFRS and GAAP to see what best practice measures can be put in place to avoid global business failure •Look at the cross-cultural issues surrounding global businesses and be easy to read, understandable and easy to memorize – a practical book for the busy financial and business control manager •Combine case studies of the best global businesses who have wide global practice (eg GE, du Pont de Nemours, Toyota, Siemens, Valéo, Scania, etc.) with advanced academic research

Author : OECD
Publisher : OECD Publishing
Page : 175 pages
File Size : 40,6 Mb
Release : 2012-03-21
Category : Electronic
ISBN : 9264110909

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Towards New Arrangements for State Ownership in the Middle East and North Africa by OECD Pdf

This publication provides insight into the varied and rich experience in SOE reform in the region over the past decade, highlighting reform initiatives undertaken at national and country specific levels.

Author : Catherine Casey
Publisher : Taylor & Francis
Page : 255 pages
File Size : 55,6 Mb
Release : 2024-02-20
Category : Business & Economics
ISBN : 9780429642067

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Governing the Firm in the Social Interest by Catherine Casey Pdf

The corporate business enterprise is a core institution of capitalism. It holds immense political, economic, and cultural power in society. It mobilizes social and planetary resources to its utility in pursuit of private profit maximization and with little regard for social concerns. Its influence over so much of societal life and effects on the natural environment raise critical questions about the firm and its governance in democratic society. Various voices seek reforms of regulation and corporate governance practices to those shaped by the neoliberal policies persisting in the current decades. But prospects for amelioration within our current horizons of thinking appear elusive. This book contributes a distinctly social theoretical approach to the social problem of governing the firm. Its discussions complement debates in economics, politics, and law. Its critical social theorizations challenge conventional understandings of the firm and neoliberal legitimacies of its governance and posit alternatives. The book explores the social relations and moral fabric of the firm and the creativity of human action at work. It proposes a reimagined corporate governance premised on just recognition of that social vitality. It invites unprecedented collaboration for a robust participatory democracy for governing the firm and market action oriented to ecological and social sustainability.

Author : Chris Pierce
Publisher : GMB Publishing, Limited
Page : 400 pages
File Size : 55,7 Mb
Release : 2008
Category : Business & Economics
ISBN : STANFORD:36105131648441

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Corporate Governance in the Middle East and North Africa by Chris Pierce Pdf

Drawing on contributions from leading organisations and professional firms across the Middle East, this authoritative guide looks at corporate governance in the region. It asseses the region's regulatory framework and how issues such as corporate structure, ownership, boards disclosure and accountability, shareholder rights, stakeholder relations, directors duties, and environmemtal and social responsibility are perceived and addressed in this booming region.

Author : Matthew Tsamenyi,Shazad Uddin
Publisher : Emerald Group Publishing
Page : 568 pages
File Size : 47,8 Mb
Release : 2008-12-01
Category : Business & Economics
ISBN : 9781848552531

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Corporate Governance in Less Developed and Emerging Economies by Matthew Tsamenyi,Shazad Uddin Pdf

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.

Author : Daniel Cash
Publisher : Taylor & Francis
Page : 140 pages
File Size : 42,7 Mb
Release : 2023-09-22
Category : Business & Economics
ISBN : 9781000961720

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A Modern Credit Rating Agency by Daniel Cash Pdf

This book aims to present a picture of one of the world’s leading credit rating agencies. Credited as being the first credit rating agency, Moody’s stands as the epitome of the rating sector and all that it effects. However, outside of internal and non-public histories compiled within the rating agency itself, the story of Moody’s has never been told, until now. However, this is not a historical book. Rather, this book paints a picture of Moody’s on a wider canvas that introduces the concept of rating to you, taking into account the origins of the sector, the competitive battles that formed the modern-day oligopoly, and the characters that have each taken their turn on sculpting the industry that, today, is critical to the modern economy. The book is a story of personable people who provided the market with what it needed, but it is more than that. It is a story of conflict, impact, strategy, and most of all the relationship between big business and modern society. Standing as the gatekeeper to the capital markets that form the core of modern society, Moody’s represents the very best of what the marketplace can produce, but also the very worst. This story takes in economic crises in the antebellum US, the Panics of the early 1900s, the Wall Street Crash and the Great Depression and, of course, the Global Financial Crisis. It does this because, at the heart of each one was a member of the rating industry or the reporting industry that preceded it. Associated with almost any financial scandal you may care to remember the credit rating agencies, in their often-uncomfortable role as gatekeepers, have their fingerprints on most financial scandals and calamities. This book tells the story of the industry’s founding member.

Author : OECD
Publisher : OECD Publishing
Page : 135 pages
File Size : 44,7 Mb
Release : 2006-10-27
Category : Electronic
ISBN : 9789264028647

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Corporate Governance in Turkey A Pilot Study by OECD Pdf

This report evaluates the extent to which the OECD Principles of Corporate Governance have been implemented in Turkey, looking at both the legal and regulatory framework as well as company practices.