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
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Author : Huiying Wu
language : en
Publisher: Emerald Group Publishing
Release Date : 2015-01-16
Adoption Of Anglo American Models Of Corporate Governance And Financial Reporting In China written by Huiying Wu and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-16 with Business & Economics categories.
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.
Adoption Of Anglo American Models Of Corporate Governance And Financial Reporting In China
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Author : Huiying Wu
language : en
Publisher:
Release Date : 2011
Adoption Of Anglo American Models Of Corporate Governance And Financial Reporting In China written by Huiying Wu and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Accounting categories.
Perspectives On International Financial Reporting And Auditing In The Airline Industry
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Author : Can Öztürk
language : en
Publisher: Emerald Group Publishing
Release Date : 2022-02-03
Perspectives On International Financial Reporting And Auditing In The Airline Industry written by Can Öztürk and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-02-03 with Business & Economics categories.
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.
Shareholder Remuneration And The Law
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Author : Xuedan Xiong
language : en
Publisher: Taylor & Francis
Release Date : 2025-06-30
Shareholder Remuneration And The Law written by Xuedan Xiong and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-06-30 with Law categories.
This book discusses the mechanism of shareholder distribution restriction for creditor protection through an interdisciplinary lens. Identifying an optimal model of shareholder distribution regimes through a comparative study of the UK and China, the book explores how these regimes can function as a creditor protection mechanism by which distributions to shareholders are regulated to safeguard creditor interest. Calls for regulatory reforms in China have sprung from a high volume of shareholder-distribution-related litigations with inconsistent court decisions. Meanwhile, the UK adopts two models concurrently: capital maintenance rules for public companies and solvency tests for private companies. This book critically evaluates the efficacy of these two models in addressing the fundamental interest of company creditors, namely, the solvency of the company following distribution. Guided by legal transplant theories, this book examines the fit and feasibility of transplanting the UK’s distribution models to China. The book will be of interest to researchers, students and practitioners in the field of company law, finance law, accounting and banking law.
Non Financial Disclosure And Integrated Reporting
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Author : Lucrezia Songini
language : en
Publisher: Emerald Group Publishing
Release Date : 2020-03-12
Non Financial Disclosure And Integrated Reporting written by Lucrezia Songini and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-12 with Business & Economics categories.
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
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Author : Allam Hamdan
language : en
Publisher: Emerald Group Publishing
Release Date : 2024-01-29
Digital Technology And Changing Roles In Managerial And Financial Accounting written by Allam Hamdan and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-01-29 with Business & Economics categories.
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
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Author : Adolf Peter
language : en
Publisher: Springer Nature
Release Date : 2021-02-23
Csr And Codes Of Business Ethics In The Usa Austria Eu And China And Their Enforcement In International Supply Chain Arbitrations written by Adolf Peter and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-23 with Business & Economics categories.
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.
Performance Measurement And Management Control
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Author : Marc J. Epstein
language : en
Publisher: Emerald Group Publishing
Release Date : 2018-09-07
Performance Measurement And Management Control written by Marc J. Epstein and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-07 with Business & Economics categories.
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.
Servitization Strategy And Managerial Control
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Author : Anna Pistoni
language : en
Publisher: Emerald Group Publishing
Release Date : 2017-11-29
Servitization Strategy And Managerial Control written by Anna Pistoni and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-29 with Business & Economics categories.
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.
Studies In The History Of Tax Law Volume 11
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Author : Peter Harris
language : en
Publisher: Bloomsbury Publishing
Release Date : 2023-09-21
Studies In The History Of Tax Law Volume 11 written by Peter Harris and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09-21 with Law categories.
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.