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
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Ph.D., Banking University, HCM city Vietnam, Graduate School of International Management, International University of Japan, Niigata, Japan
M.Sc., Thainguyen University, Thai Nguyen, Vietnam
Ph.D., College of Commerce, Da nang, Vietnam
Ph.D., Thuongmai University, Hanoi, Vietnam
MSc., Electronic Faculty, University of Economic and Technical Industries (UNETI), Vietnam
Ph.D., Banking Academy of Vietnam
Online publication date: 2020-07-31
Management 2020;24(1):56-80
The erratum to this article was published on
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.
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ISSN:1429-9321 (1997-2019)
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