Call for Papers Journal of Corporate Finance Special Issue on Corporate Governance

2004 ◽  
Vol 13 (3) ◽  
pp. II
Keyword(s):  
Corporate Governance ◽  
Corporate Finance ◽  
Special Issue

Bookkeeper-Controller-CFO: The Rise of the Chief Financial and Chief Accounting Officer

2019 ◽  
Vol 46 (2) ◽  
pp. 1-8 ◽  
Author(s):  
Michael Doron ◽  
C. Richard Baker ◽  
Kiren Dosanjh Zucker
Keyword(s):  
Corporate Governance ◽  
Corporate Finance ◽  
20Th Century ◽  
Financial Reporting ◽  
Legal Liability ◽  
Senior Management ◽  
Chief Financial Officers ◽  
Management Positions ◽  
The Impact

ABSTRACT This paper traces the evolution of the chief accounting and chief financial officers from minor figures in corporate governance for most of the 20th century to senior management positions by the late 1970s. The paper begins with the testimony before Congress of Arthur Tucker during the debates over the legislation that would become the 1933 Securities Act. Tucker's testimony resulted in the controller or chief accounting officer being included among those persons specifically listed as potentially liable for fraudulent statements or omissions under Section 11 of the Act. The impact of Tucker's efforts, the evolution of the legal liability of financial and accounting officers over the next several decades, the increasing complexity of corporate finance and financial reporting that led to the establishment of the CFO as a position second only to the CEO, and the place of the accounting officer among senior management, are analyzed in the subsequent sections.

Company Law

2021 ◽  
Author(s):  
Brenda Hannigan
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Corporate Finance ◽  
Company Law ◽  
Corporate Structure ◽  
Legal Personality ◽  
Corporate Entity ◽  
The Subject ◽  
Corporate Insolvency

Company Law brings clarity and analysis to the ever-changing landscape of this field. The text aims to capture the dynamism of the subject, places the material in context, highlights its relevance and topicality, and guides readers through all the major issues. From incorporation through to liquidation and dissolution, the work explores the workings of the corporate entity. The book is divided into five distinct sections covering corporate structure (including legal personality and constitutional issues), corporate governance (including directors’ duties and liabilities), shareholders’ rights and remedies (including powers of decision-making and shareholder petitions), corporate finance (including share and loan capital), and corporate insolvency.

The evolution of the stakeholder-inclusive approach in the King Reports

2020 ◽  
Vol 11 (2) ◽  
pp. 139-146
Author(s):  
Annamarie van der Merwe
Keyword(s):  
South Africa ◽  
Corporate Governance ◽  
Design Methodology ◽  
Human Intervention ◽  
Common Theme ◽  
Special Issue ◽  
Content Type ◽  
Corporate Governance Code ◽  
Inclusive Approach ◽  
High Level

Purpose The purpose of this paper is to provide the reader with a high-level overview of the key messages of each of the four King Reports on Corporate Governance for South Africa, published during the period from 1994 to 2017, with a particular focus on the stakeholder-inclusive approach. While confirming the constant themes and messages, it also highlights the unique features and attributes of each of these reports. Design/methodology/approach This paper is based on a review and comparison of the four King Reports of Corporate Governance for South Africa with a particular focus on the stakeholder-inclusive approach. Findings The key findings of this paper are: the concept of “stakeholder inclusivity” is a common theme across all four the King Reports forming part of the review while, at the same time, having a unique flavour in each of the reports and visibly developing over the years. The reliance on human intervention and ethical leaders to appropriately and effectively steer the stakeholder-inclusive approach is obvious. In the absence of this, no corporate governance code will provide adequate safeguards to stakeholders against corporate failures and disasters, whether in South Africa or anywhere else. Originality/value This paper is a part of a special issue which looks at the contribution of the King Reports to governance globally.

Corporate governance: the inputs to outcomes evolution

2020 ◽  
Vol 11 (2) ◽  
pp. 161-166
Author(s):  
Linda de Beer
Keyword(s):  
Corporate Governance ◽  
Design Methodology ◽  
Good Governance ◽  
Historical Narrative ◽  
Effective Control ◽  
Ethical Culture ◽  
Special Issue ◽  
Fourth Edition ◽  
Content Type ◽  
Clear Shift

Purpose The purpose of this study is to demonstrate that there was a clear shift from the First King Report in 1994, which advocated an input approach to corporate governance, to the Fourth King Report in 2016 that proposed an outcomes-based approach to corporate governance. It will be demonstrated that there was a gradual shift from an “apply-or-explain” approach in the earlier editions of the King Reports, to an “apply-an-explain” approach in the fourth edition of the King Report. Design/methodology/approach Historical narrative and analysis. Findings The fourth King Report, published in 2016, encapsulates an evolution in corporate governance thinking where four good governance outcomes – ethical culture, good performance, effective control and legitimacy – are placed at the forefront of measuring governance, with governance principles and practices following from these outcomes. Originality/value This study is part of a special issue that looks at the contribution of the King Reports to governance globally.

Company Law

2018 ◽  
Author(s):  
Brenda Hannigan
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Corporate Finance ◽  
Company Law ◽  
Corporate Structure ◽  
Legal Personality ◽  
Shareholder Engagement ◽  
The Subject ◽  
Corporate Insolvency

Company Law brings clarity and analysis to the ever-changing landscape of this field. The text aims to capture the dynamism of the subject, places the material in context, highlights its relevance and topicality, and guides readers through all the major areas. The book is divided into five distinct sections covering corporate structure (including legal personality and constitutional issues), corporate governance (including directors' duties and liabilities), shareholders' rights and remedies (including powers of decision-making and shareholder engagement), corporate finance (including share and loan capital), and corporate insolvency (including insolvencies arising).

scholarly journals The Macroeconomics of Corporate Debt

2020 ◽  
Vol 9 (3) ◽  
pp. 656-665 ◽  
Author(s):  
Markus Brunnermeier ◽  
Arvind Krishnamurthy
Keyword(s):  
Corporate Finance ◽  
Empirical Work ◽  
Household Finance ◽  
Important Research ◽  
Special Issue ◽  
Corporate Financing ◽  
Editorial Decision ◽  
The 2008 Financial Crisis ◽  
New Research ◽  
Macroeconomic Implications

Abstract The 2020 COVID-19 crisis can spur research on firms’ corporate finance decisions and their macroeconomic implications, similar to the wave of important research on banking and household finance triggered by the 2008 financial crisis. What are the relevant corporate finance mechanisms in this crisis? Modeling dynamics and timing considerations are likely important, as is integrating corporate financing considerations into modern quantifiable macroeconomics models. Recent empirical work, including articles in this special issue, on the drag from debt in the COVID-19 crisis provides a first glimpse into the new research agenda. (JEL E22, E44, G32, G33) Received July 23, 2020; editorial decision: July 23, 2020 by Editor Andrew Ellul

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