scholarly journals Corporate Governance, Corporate Finance and Stock Markets in Emerging Countries

2003 ◽  
Vol 3 (1) ◽  
pp. 41-72 ◽  
Author(s):  
Ajit Singh
Keyword(s):  
Corporate Governance ◽  
Corporate Finance ◽  
Stock Markets ◽  
Emerging Countries

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.

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).

Financial Systems, Corporate Finance and Corporate Governance

1997 ◽  
Vol 3 (3) ◽  
pp. 333-361 ◽  
Author(s):  
Reinhard H. Schmidt ◽  
Marcel Tyrell
Keyword(s):  
Corporate Governance ◽  
Corporate Finance ◽  
Financial Systems

Fundamentals of Corporate Finance

2018 ◽  
Author(s):  
Александр Рыманов ◽  
Aleksandr Rymanov
Keyword(s):  
Higher Education ◽  
Corporate Governance ◽  
Corporate Finance ◽  
Capital Budgeting ◽  
Professional Standards ◽  
Educational Institutions ◽  
Federal State ◽  
Educational Standard ◽  
State Educational ◽  
Accessible Form

The textbook presents a basic presentation of the course "Corporate Finance": the principles of corporate governance, the concept of capital budgeting, outlines methods for estimating costs to attract capital and leverage, analyzed the allegations on the structure of capital, the methods of management of circulating capital. It meets the requirements of the Federal State Educational Standard of Higher Education of the latest generation. The logic of the manual is constructed in accordance with the structure of the section "Corporate Finance" of the international qualification program CFA. At the same time, the course meets national professional standards. The material is presented in an accessible form, clearly illustrated, a large number of examples are given. For students of higher educational institutions studying in the areas of "Management", "Economics", "Finance and Credit", for professionals in the field of finance.

Embedding corporate governance and corporate social responsibility in emerging countries

2016 ◽  
Vol 58 (3) ◽  
pp. 299-316 ◽  
Author(s):  
Shigufta Hena Uzma
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Governance Structure ◽  
Emerging Countries ◽  
Corporate Disclosure ◽  
Content Type ◽  
Legal Enforcement ◽  
The Government ◽  
Corporate Social

Purpose This paper aims to examine how the governance structure incorporates corporate social responsibility (CSR) into corporate behaviour in the perspective of the external environment within emerging countries. Design/methodology/approach The paper reviews the various CSR legislations enacted in the global context and in particular reference to the Indian Companies Act 2013. Findings The embedded relationship between CSR and corporate governance (CG) is an outcome of extensive dimensions such as ownership structure, stakeholder approach and other external environmental factors such as the government regulations and legislation, legal enforcement and corporate disclosure culture. Originality/value The enactment of the Companies Act 2013 in India has infused a new direction for the corporations in implementing CSR and CG practices. This paper throws light on the coverage of the Companies Act 2013 and various challenges faced by the companies in the applicability of the CSR and CG framework in the Indian context.

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