A Set of International OECD and ICGN Corporate Governance Standards After Financial Crisis, Corporate Scandals and Manipulation - Applications for Nigeria and Implications for Developing Countries
 
More details
Hide details
1
Ph.D., Banking University, HCM city Vietnam, Graduate School of International Management, International University of Japan, Niigata, Japan
 
2
M.Sc., Thainguyen University, Thai Nguyen, Vietnam
 
3
Ph.D., College of Commerce, Da nang, Vietnam
 
4
Ph.D., Thuongmai University, Hanoi, Vietnam
 
5
MSc., Electronic Faculty, University of Economic and Technical Industries (UNETI), Vietnam
 
6
Ph.D., Banking Academy of Vietnam
 
 
Online publication date: 2020-07-31
 
 
Management 2020;24(1):56-80
 
RELATED ARTICLE
The erratum to this article was published on
 
KEYWORDS
ABSTRACT
A statement by ACCA in May 2009 that any corporate governance system should consider factors such as transparency, accountability, fairness and responsibility, raises issues in this field over past few years. There are also a few researches which have been done in the field of international corporate governance standards. This paper chooses a different analytical approach and among its aims is to give some certain systematic conclusions. First, it separates international standards into groups: ICGN and OECD latest principles covered in group 1 while it uses ACCA principles as reference. Second, it identified differences between these above set of standards which are and have been used as reference principles for many countries and organizations. Third, it aims to build a selected comparative set of standards for corporate governance system in accordance to international standards. Last but not least, this paper illustrates some ideas and policy suggestions.
REFERENCES (8)
1.
Dobre, E., Turlea, C., & Turlea, E. (2015). The Influence of Post Crisis Corporate Governance Practices Upon Financial Audit, Procedias Economics and Finance, 32, 1100-1106. https://doi.org/10.1016/S2212-....
 
2.
Erkens, D., H., Hung M., and Pedro M., (2010). Corporate Governance in the 2007-2008 Financial Crisis: Evidence from Financial Institutions Worldwide, ECGI Finance Working Paper, No.249/2009.
 
3.
Huy, D.T.N., Tran, D., (2010). A Set of Limited Asian Pacific Corporate Governance Standards After Financial Crisis, Corporate Scandals and Market Manipulation, SSRN Working Paper Series.
 
4.
IFRs and US GAPP, Deloitte, 2007.
 
5.
Mahdy, E, & Dina, F. (2019). Corporate Governance and the Financial Crisis: What Have We Missed?, Journal of Accounting & Finance, 19(2), 42–55. Available at SSRN: https://ssrn.com/abstract=3365....
 
6.
Mulbert, P. O., (2010). Corporate Governance of Banks after the Financial Crisis - Theory, Evidence, Reforms, ECGI Law Working Paper, No. 130/2009.
 
7.
OECD Corporate Governance Guidelines, OECD, 1999.
 
8.
The Emergency Economic Stabilization Act of 2008.
 
eISSN:2299-193X
ISSN:1429-9321 (1997-2019)
Journals System - logo
Scroll to top