Год издания: 2008
Количество страниц: 392
В продаже с 18.01.2012
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This book examined the factors influencing the different nature of associations between corporate financial transparency (CFT) and corporate governance mechanisms (CGMs) that enhance the integrity of financial reporting and are directly observable in corporate annual reports (observable CGMs) for public firms in Australia, India, Indonesia and Japan. CFT is measured as the overall level of disclosure of financial information in corporate annual reports using an index based on International Financial Reporting Standards (IFRS). Observable CGMs and CFT are found to imperfectly substitute for, or, depending on circumstances, complement each other. Thus, to be successful, corporate governance reforms to increase CFT levels should be accompanied by other reforms targeted at other CGMs that enhance CFT, including but not limited to the establishment of audit committees, ensuring the independence of the board of directors, and improvement in audit quality. Further, corporate international...