Corporate Governance in Developing Economies: Country Studies of Africa, Asia and Latin America

ISBN-13: 9780387848327 / Angielski / Twarda / 2008 / 302 str.

Robert W. McGee; Robert W. McGee

Opis

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political, and sociological pr- lems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and ? nancial system of a transition economy. This book was written to help ? ll that gap. This book is the sixth in a series to examine accounting and ? nancial system reform in transition and developing economies. The ? rst book (Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia) used Russia as a case study. The second volume in the series (Accounting and Financial System Reform in Eastern Europe and Asia) examined some additional aspects of the reform in Russia and also looked at the accounting and ? nancial system reform efforts that are being made in Ukraine, Bosnia and Herzegovina, Armenia, Eastern Europe, and Central Asia. The third volume (Taxation and Public Finance in Tran- tion and Developing Economies) examined taxation and public ? nance in transition and developing economies. The fourth volume (Accounting Reform in Transition and Developing Economies) examines accounting reform in transition and devel- ing economies.

Spis treści

Selected Issues in Corporate Governance.- Corporate Governance in Developing Economies.- Shareholder Rights Issues.- Equitable Treatment of Shareholders.- The Role of Stakeholders in Corporate Governance.- Disclosure&Transparency.- The Responsibility of the Board.- Insider Trading in Developing Economies.- The Market for Corporate Control in Developing Economies.- Case Studies and Comparative Studies.- The Timeliness of Financial Reporting in Developing Countries: An Overview.- Corporate Governance and the Timeliness of Financial Reporting: A Case Study of Kenya.- Corporate Governance and the Timeliness of Financial Reporting: A Case Study of Kenya and the European Union.- Corporate Governance and the Timeliness of Financial Reporting: A Comparative Study of Kenya and the United States of America.- Corporate Governance and the Timeliness of Financial Reporting: A Comparative Study of Kenya and Russia.- Corporate Governance and the Timeliness of Financial Reporting: A Comparative Study of Kenya and the People’s Republic of China.- Corporate Governance in Asia: A Comparative Study.- Corporate Governance in Latin America: A Comparative Study.- A Comparative Analysis of Corporate Governance Systems in Latin America: Argentina, Brazil, Chile, Colombia, and Venezuela.- Corporate Governance in Africa and the Middle East: A Comparative Study.- International Influence on Accountancy in Vietnam.- Country Studies.- An Overview of Corporate Governance Practices in Bhutan.- An Overview of Corporate Governance Practices in India.- An Overview of Corporate Governance Practices in Indonesia.- An Overview of Corporate Governance Practices in the Republic of Korea.- An Overview of Corporate Governance Practices in Malaysia.- An Overview of Corporate Governance Practices in Nepal.- An Overview of Corporate Governance Practices in Pakistan.- An Overview of Corporate Governance Practices in the Philippines.- An Overview of Corporate Governance Practices in Thailand.- An Overview of Corporate Governance Practices in Turkey.- An Overview of Corporate Governance Practices in Vietnam.- An Overview of Corporate Governance Practices in Brazil.- An Overview of Corporate Governance Practices in Chile.- An Overview of Corporate Governance Practices in Colombia.- An Overview of Corporate Governance Practices in Mexico.- An Overview of Corporate Governance Practices in Panama.- An Overview of Corporate Governance Practices in Peru.- An Overview of Corporate Governance Practices in Uruguay.- An Overview of Corporate Governance Practices in Egypt.- An Overview of Corporate Governance Practices in Ghana.- An Overview of Corporate Governance Practices in Jordan.- An Overview of Corporate Governance Practices in Mauritius.- An Overview of Corporate Governance Practices in Senegal.- An Overview of Corporate Governance Practices in South Africa.- An Overview of Corporate Governance Practices in Zimbabwe.

O autorze

Robert W. McGee is a professor at the Florida International University, USA. He has doctorates in accounting, economics, law and philosophy. He is an attorney, certified public accountant, certified management accountant and economist and has worked on the USAID Accounting Reform projects in Russia, Armenia and Bosnia & Herzegovina and was a nonresident advisor for the USAID Accounting Reform projects in Georgia and Kazakhstan. He has published more than 40 books and more than 300 scholarly articles in the fields of accounting, taxation, economics, law and philosophy. He is co-author of Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia, which is forthcoming from Springer Science. One of his other recent books is The Philosophy of Taxation and Public Finance, published by Kluwer Academic Publishers.

Blurb

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap.

Corporate Governance in Developing Economies: Country Studies of Africa, Asia and Latin America is the sixth in a series to examine accounting and financial system reform in transition and developing economies. It is divided into three parts. Part 1 examines selected issues in corporate governance. Part 2 consists of case studies and comparative studies. Part 3 consists of studies of more than 20 developing countries.

The first volume (Accounting and Financial System Reform in a Transition Economy) used Russia as a case study. The second volume (Accounting and Financial System Reform in Eastern Europe and Asia) examined some additional aspects of the reform in Russia and also looked at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia, Eastern Europe and Central Asia. The third volume (Taxation and Public Finance in Transition and Developing Economies) examined taxation and public finance in transition and developing economies. The fourth volume (Accounting Reform in Transition and Developing Economies) examined accounting reform in transition and developing economies. The fifth volume (Corporate Governance in Transition Economies) focused attention on the current state of corporate governance in transition economies and the recent changes that have taken place in this area. The present volume uses the same approach to examining corporate governance in developing economies.