The Corporate Governance Jigsaw

Autor: Aileen Beattie, Nigel Macdonald
Rok vydání: 1993
Předmět:
Zdroj: Accounting and Business Research. 23:304-310
ISSN: 2159-4260
0001-4788
DOI: 10.1080/00014788.1993.9729898
Popis: The corporate governance debate in the UK over the last two years has clarified the fact that the corporate governance system is a jigsaw and that the interconnections between all the pieces have to be considered when making proposals for reform. This paper describes different models of corporate governance in the UK, Germany and Japan. In particular, it discusses changes made to the UK model and the weakening confidence in it, particularly in respect of listed companies. After discussing the Cadbury Committee recommendations, the paper offers the conclusion that corporate governance in the UK will only improve if there is a process of ongoing review and a coordinated programme of research.
Databáze: OpenAIRE