Balancing Rules and Flexibility: A study of corporate governance requirements across 25 markets

Wolf Hawkes    KPMG (Singapore), ACCA
09 Jun 2016
Categories: Accounting, Accounting Policy, ESG

Country or region: Laos, India, Indonesia, Japan, Malaysia, New Zealand, Philippines, Singapore, South Korea, Taiwan, Thailand, Vietnam, Brunei Darussalam, Australia, Cambodia, China, Hong Kong SAR

The objectives of the study were to: (a) Examine corporate governance (CG) requirements in terms of clarity and completeness of content, degree of enforceability and prevalence; (b) Identify common/basic CG requirements and emerging trends; (c) Raise awareness of the similarities and differences in CG requirements across markets, geographic regions, economic zones and ......

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