Beruflich Dokumente
Kultur Dokumente
Z. REZAEE
SUGGESTED ADDITIONAL READINGS & WEBSITES
Topics Text Other Readings Websites
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1
The Free Market
System and
Business
Ch. 1
Arthur Levitt, Paula Dewyer, Take on the Street: What Wall Street
and Corporate America Dont Want You to Know.
Daines, R., 2001. Does Delaware Law Improve Firm Value? Journal
of Financial Economics 62, 525-558.
Francis, J. and K. Schipper. 1999. Have Financial Statements Lost
Their Relevance?, Journal of Accounting Research 37(2), 319352.
La Porta, R., F Lopez de Silanes, A. Shleifer, and R.W. Vishner,
2000. Investor Protection and Corporate Governance, Journal of
Financial Economics 58, 3-27.
La Porta, R., F Lopez de Silanes, A. Shleifer, and R.W. Vishner,
1998. Law and Finance, Journal of Political Economy 106, 113-155.
Mintz, S. M. 2005. Corporate Governance in an International
Context: Legal Systems, Financing Patterns and Cultural Variables.
Corporate Governance (September): Vol. 13(5), pp. 582597.
Business Source Premier. Available at:
search.ebscohost.com/login.aspx?direct=true&db=buh&AN=18035
531&site=ehost-live.
www.corpgov.net
www.conference-board.org/pdf_free/757.pdf
www.issproxy.com/pdf/CorporateAccountabilityRepo
rt.pdf
www.ifc.org/ifcext/economics.nsf/content/CG
www.uschamber.com/issues/priorities/corporategove
rnance.htm
www.conference-board.org/pdf_free/SR-03-04.pdf
www.bsr.org/CSRResources/IssueBriefDetail.cfm?Doc
umentID=48813
www.celb.org/ImageCache/CELB/content/travel_2dl
eisure/gri_5f2002_2epdf/vl/gri_5f2002.pdf
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2
Corporate
Governance
Ch. 2
Moldoveanu, M., and R. Martin. 2001. Agency Theory and the
Design of Efficient Governance Mechanisms. University of
Toronto, Rotman School of Management (February 2, 2001).
Retrieved July 26, 2005 from
www.rotman.utoronto.ca/rogermartin/Agencytheory.pdf.
Core, J., Guay, and T. Rusticus, 2006. Does Weak Governance
Cause Weak Stock Returns? An Examination of Firm Operating
Performance and Analysts Expectations, Journal of Finance 61, 655-
687.
Cremers, M., and V. Nair, 2005. Governance Mechanisms and
Equity Prices, Journal of Finance 60, 2859-2894.
Dittmar, A., and J. Mahrt-Smith, 2005. Corporate Governance and
the Value of Cash Holdings, Journal of Financial Economics 83(3),
599-634.
Gompers, P. A., J. L. Ishii, and A. Metrick. 2003. Corporate
Governance and Equity Prices, Quarterly Journal of Economics 118(1):
107155.
Shleifer, A., and R. Vishny. 1997. A Survey of Corporate
Governance, Journal of Finance 52, No. 2, 737775.
www.nyse.com/pdfs/corp_govreport.pdf
www.tiaa-cref.org/pubs/pdf/governance_policy.pdf
frwebgate.access.gpo.gov/cgi-
bin/getdoc.cgi?dbname=107_cong_bills&docid=f:h3763
enr.tst.pdf
europa.eu.int/eur-
lex/lex/LexUriServ/site/en/oj/2004/l_385/l_3852004
1229en00550059.pdf
europa.eu.int/eur-
lex/lex/LexUriServ/site/en/oj/2004/l_385/l_3852004
1229en00550059.pdf
www.gmiratings.com/(13uzfz25qer35d45lkf3ny55)/Co
ntactGMI.aspx
Topics Text Other Readings Websites
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3
Introduction to
Business Ethics
Ch. 3
Berenbeim, R.E., and Kaplan, J.M. 2004, February. Ethics Programs
. . . The Role of the Board: A Global Study. Report R-1344-04-RR.
The Conference Board, New York. Available at: www.conference-
board.org/publications/describe.cfm?id=762.
Karpoff, J., 2001. Public vs. Private Incentives in Arctic Exploration:
The Effects of Incentives and Organizational Structure, Journal of
Political Economy 109, 38-78.
McCarthy, I. N. 1997. Professional Ethics Code Conflict Situations:
Ethical and Value Orientation of Collegiate Accounting Students,
Journal of Business Ethics 16(12/13), 14671474.
www.aacsb.edu/resourcecenter/peace/default.asp
dallasiabc.com/content/view/400/151
accounting.smartpros.com/x48460.xml
www.nysscpa.org/cpajournal/2005/505/perspectives
/p6.htm
www.ifac.org/Members/DownLoads/2005_Code_of_
Ethics.pdf
www.internalaudit.ed.ac.uk/Standards2004.pdf
www.aicpa.org/download/members/div/auditstd/A
T-00101_9.PDF
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4
Board of
Directors Roles
and
Responsibilities
Ch. 4
Conference Board. 2003. Commission on Public Trust and Private
Enterprise: Corporate Governance Principles, Recommendations,
and Specific Best Practice Suggestions (January 9). Available at:
www.ecgi.org/codes/documents/757.pdf.
Allen, W. T., and W. R. Berkley. 2003. In Defense of the CEO Chair.
Harvard Business Review (September): 2425.
Beasley, M., 1996. An Empirical Analysis of the Relation between
the Board of Director Composition and Financial Statement Fraud,
The Accounting Review 7, 443465.
Bebchuk, L., and A. Cohen, 2005. The Costs of Entrenched Boards,
Journal of Financial Economics 78, 409-433.
Brickley, J., J. Coles, and G. Jarrell, 1997. Leadership Structure:
Separating the CEO and Chairman of the Board, Journal of Corporate
Finance 3, 189-220.
Hermalin, B., and M. Weisbach, 1998. Endogenously Chosen
Boards of Directors and Their Monitoring of the CEO, American
Economic Review 88, 96-118.
Raheja, C., 2005. Determinants of Board Size and Composition: A
Theory of Corporate Boards, Journal of Finance and Quantitative
Analysis 40, 283-306.
Rosenstein, S., and J. Wyatt, 1990. Outside Directors, Board
Independence, and Shareholder Wealth, Journal of Financial
Economics 26, 175-191.
Warther, V., 1998. Board Effectiveness and Board Dissent: A Model
of the Boards Relationship to Management and Shareholders,
Journal of Corporate Finance 4, 53-70.
Yermack, D., 1996. Higher Market Valuation for Firms with a Small
Board of Directors, Journal of Financial Economics 40, 185-211.
cii.org
www.boardsource.org
www.ecgi.org/codes/documents/757.pdf
www.sec.gov/rules/final/33-8183.htm
Topics Text Other Readings Websites
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5
Board Committee
Roles and
Responsibilities
Ch. 5
Blue Ribbon Committee on Improving the Effectiveness of
Corporate Audit Committees (BRC). 1999. Report and
Recommendations of Blue Ribbon Committee on Improving the
Effectiveness of Corporate Audit Committees. New York and
Washington, DC: NYSE and Nasdaq.
National Commission on Fraudulent Financial Reporting
(NCFRR/Treadway Commission). 1987. Report of the National
Commission on Fraudulent Financial Reporting. (October).
Washington, DC: Government Printing Office.
Council of Institutional Investors (CII). 2005. Role of Compensation
Committee (August). Available at:
www.cii.org/policies/compensation/role_comp_committee.htm.
Brickley, J., J. Coles, and R. Terry, 1994, Outside Directors and the
Adoption of Poison Pills, Journal of Financial Economics 35, 371-390.
Core, J.,2000. The Directors and Officers Insurance Premium: An
Outside Assessment of the Quality of Corporate Governance,
Journal of Law, Economics, and Organization 16, 449-477.
Klein, A., 1998. Firm Performance and Board Committee Structure,
Journal of Law and Economics 41, 275-303.
Klein A., 2002. Audit Committee, Board of Director Characteristics,
and Earnings Management, Journal of Accounting and Economics 33,
375-400.
www.thecorporatelibrary.com
www.pcaob.org/Standards/Standards_and_Related_R
ules/Auditing_Standard_No.2.aspx
www.sec.gov/rules/final/33-8183.htm
www.cii.org/policies/compensation/role_comp_com
mittee.htm
www.conference-
board.org/publications/describe.cfm?id=674
www.calpers.ca.gov/index.jsp?bc=/about/press/pr-
2005/march/majority-vote.xml
Topics Text Other Readings Websites
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6
Roles and
Responsibilities
of Management
Ch. 6
Kueppers, R., and G. Weaver. 2003, November. Meeting the Street:
A Discussion of Earnings and Other Guidance Provided to
Investors. Financial Executive Research Foundation, Inc., Florham
Park, NJ.
Bebchuk, L. and J.M. Fried, 2005. Pay Without Performance:
Overview of the Issues, Journal of Applied Corporate Finance 17, 8-23.
Core, J., R. Holthausen, and D. Larcker, 1999. Corporate
Governance, Chief Executive Officer Compensation, and Firm
Performance, Journal of Business Ethics 51, 371-406.
DeFond, M., R. Hann, and X. Hu, 2005. Does the Market Value
Financial Expertise on Audit Committees of Boards of Directors?,
Journal of Accounting Research 43, 153-194.
Fama, E., and M. Jensen, 1983. Separation of Ownership and
Control, Journal of Law and Economics 26, 301-325.
Fich, E., and L. White, 2005. Why Do CEOs Recirpocally Sit on Each
Others Boards?, Journal of Corporate Finance 11, 175-195.
Jensen, M.C., 1986. Agency Costs of Free Cash Flow, Corporate
Finance, and Takeovers, American Economic Review 76, 323-329.
Jensen, M. C., and W. H. Meckling. 1976. Theory of the Firm:
Managerial Behavior, Agency Costs and Ownership Structure, The
Journal of Financial Economics 3, 305360.
Pergola, T.M. 2005. Management entrenchment: Can it negate the
effectiveness of recently legislated governance reforms?, Journal of
American Academy of Business 6(2): 177185.
Shivdasani, A., and D. Yermack, 1999. CEO Involvement in the
Selection of New Board Members: An Empirical Analysis, Journal of
Finance 54, 1829-1853.
www.calpers-
governance.org/principles/domestic/us/page07.asp#
www.sec.gov/news/studies/sox704report.pdf
www.sec.gov/rules/final/33-8182.htm
www.sarbanes-
oxley.com/displaysection.php?level=2&pub_id=SEC-
Rules&chap_id=SEC3&message_id=105
frwebgate.access.gpo.gov/cgi-
bin/getdoc.cgi?dbnane=1999_joint_committee_on_taxa
tion&docid=f:57655.pdf
Topics Text Other Readings Websites
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7
Regulatory
Bodies, Standard
Setters, and Best
Practices
Ch. 7
U.S. Census Bureau. 2005. State and Local Government Employee-
Retirement Systems. Available at:
www.census.gov/govs/www/retire05view.html.
Farber, D. 2005. Restoring Trust after Fraud: Does Corporate
Governance Matter?, The Accounting Review, Vol. 80, No. 2, pg 539-
561
Healy, P. and K. Palepu, 2001. Information Asymmetry, Corporate
Disclosure, and the Capital Markets: A Review of the Empirical
Disclosure Literature, Journal of Accounting and Economics 404
440.
Holthausen, R.W. and R.L. Watts, 2001. The Relevance of the
Value-relevance Literature for Financial Accounting Standard
Setting, Journal of Accounting and Economics 31, 375.
Jensen, M., and W. Meckling. 1976. Theory of the Firm: Managerial
Behavior, Agency Costs and Ownership Structure, Journal of
Financial Analysis 3, 305311.
Jian, P.K and Z. Rezaee.2006. The Sarbanes-Oxley Act of 2002and
Capital-market Behavior: Early Evidence, Contemporary Accounting
Research 23(3), 629-54.
Kothari, S.P., 2001. Capital Markets Research in Accounting,
Journal of Accounting and Economics (September).
www.lens-library.com/power/index.html
www.sec.gov/about/secpar/secpar2005.pdf
www.ussc.gov/training/corpover.pdf
www.abanet.org/buslaw/corporateresponsibility/fina
l_report/pdf
www.census.gov/govs/www/retire05view.html
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8
Internal
Auditors Roles
and
Responsibilities
Ch. 8
Beresford, D., N. Katzenbach, and C. B. Rogers, Jr. Report of
Investigation by the Special Investigative Committee of the Board
of Directors of WorldCom, Inc. Available at:
news.findlaw.com/hdocs/docs/worldcom/bdspcomm60903rpt.p
df.
Ashbaugh-Skaife, H., D.W. Collins, and W.R. Kinney, 2007. The
Discovery and Reporting of Internal Control Deficiencies Prior to
SOX-mandated Audits, Journal of Accounting and Economics 44, 166
192.
Rezaee, Z., and G. H. Lander. 1991. The Internal Auditor-Education
and Training: The Partnership Concept, Managerial Auditing Journal
6(2), 48.
www.usdoj.gov/criminal/fraud/fcpa
www.conferenceboard.org/pdf_free/SR-03-04.pdf
www.ifac.org/Guidance/EXD-Details.php?EDID=0073
www.theiia.org/download.cfm?file=25663
Topics Text Other Readings Websites
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9
External
Auditors Roles
and
Responsibilities
Ch. 9
The Corporate Library. 2007. Big Four Audit Firms Feel the Effects
of Post Sox Inroads as Audit Fees Skyrocket. Available at:
www.earthtimes.org.
Reilly, D. 2006. Booming Audit Firms Seek Shield from Suits. The
Wall Street Journal (November 1): C1. Available at:
online.wsj.com/article/SB116235111161209823.html?mod=todays_
us_money_and_investing.
DeZoort, F. T., and S.E. Salterio. 2001. The Effects of Corporate
Governance Experience and Financial Reporting and Audit
Knowledge on Audit Committee Members Judgments, Auditing:
A journal of Practice Theory 20(2), 31-47.
Guedhami, O. and J. Pittman, 2006. Ownership Concentration in
Privatized Firms: The Role of Disclosure Standards, Auditor
Choice, and Auditing Infrastructure, Journal of Accounting
Research (December), 889929.
Gul, Ferninand A., Charles J.P. Chen and Judy S. L. Tsui, 2002.
Audit Quality, Managerial Ownership and the Informativeness of
Earnings, Journal of Accounting, Auditing and Finance, 25-49.
Nelson, Mark W., John A. Elliott and Robin L. Tarpley, Evidence
from Auditors about Managers and Auditors Earnings
Management Decisions, The Accounting Review, 175-202.
Kim, Jeong-Bon, Richard Chung and Michael Firth, Auditor
Conservatism, Asymmetric Monitoring and Earnings Management,
Contemporary Accounting Research 2003: 323-359.
www.pcaobus.org/Inspections/Other/2007/10-
22_4010_Report.pdf
www.pcaob.org/Rules/Rules_of_the_Board/Auditing
_Standard_5.pdf
www.pcaobus.org/Rules/Docket_017/2005-07-
26_Release_2005-014.pdf
findarticles.com/p/articles/mi_pwwi/is_200709/ai_n1
9525842
www.nyse.com/pdfs/finalcorpgovrules.pdf
www.gao.gov/new.items/d031158.pdf
www.federalreserve.gov/boarddocs/press/bcreg/200
6/20060203/attachment/pdf
Topics Text Other Readings Websites
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1
0
Stakeholders
Roles and
Responsibilities
Ch. 10
Jackson, G., and S. Vitols. 2001. Between Financial Commitment,
Market Liquidity and Corporate Governance: Occupational
Pensions in Britain, Germany, Japan and the USA. In Comparing
Welfare Capitalism: Social Policy and Political Economy in Europe,
Japan and the USA, edited by B. Ebbinghaus and P. Manow.
London: Routledge.
Campbell, C., C. Niden, and S. Gillan, 1999. Current Perspectives
on Shareholder Proposals: Lessons from the 1997 Proxy Season,
Financial Management 28(1), 89-98.
Carlton, W., J. Nelson, and M. Weisbach, 1998. The Influence of
Institutions on Corporate Governance through Private
Negotiations: Evidence from TIAA-CREF, Journal of Finance 53,
1335-1362.
Gillan, S. L., and L. T. Starks. 2003. Corporate Governance,
Corporate Ownership, and the Role of Institutional Investors: A
Global Perspective. Working Paper Series. Available at:
ssrn.com/abstract=439500
Gompers, P., and A Metrick, 2001. Institutional Investors and
Equity Prices, Quarterly Journal of Economics 116, 229-259.
Johnson, M., R. Kasznik and K. Nelson, 2000. Shareholder Wealth
Effects of the Private Securities Litigation Reform Act of 1995,
Review of Accounting Studies 5, 217-233.
Pound, J., 1998. Proxy Contests and Efficiency of Shareholders
Oversight, Journal of Financial Economics 20, 237-265.
Wahal, S., 1996. Pension Fund Activism and Firm Performance,
Journal of Financial and Quantitative Analysis 31, 1-23.
Wu, Y., 2004. The Impact of Public Opinion on Board Changes,
Director Career Progression, and CEO Turnover: Evidence from
CalPERS Corporate Governance Program, Journal of Corporate
Finance 10, 199-227.
Ssrn.com/abstract=439500
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1
Roles and
Responsibilities
of other
Corporate
Governance
Participants
Ch. 11
Arkin, S. S. 2002. Analysts Conflicts of Interest: Wheres the Crime.
New York Law Journal (February): 3.
Coffee, J. C. 2001. Virtue of the Securities Analysts, New York Law
Journal (July 19).
Kroszner, R., and P. Strahan, 2001. Bankers on Boards: Monitoring,
Conflicts of Interest, and Lender Liability, Journal of Financial
Economics 62, 415-452.
Tufano, P., and M. Sevick, 1997. Board Strcuture and Fee-Splitting
in the U.S. Mutual Fund Industry, Journal of Financial Economics 46,
321-356.
www.businessroundtable.org/pdf/704.pdf
www.nacdonline.org
www.ft.com/cms/s/0/d404737a-7e47-11db-84bb-
0000779e2340.html?nclick_check=1
www.sec.gov/rules/final/33-8185.htm
www.federalreserve.gov/BoardDocs/speeches/2003/2
0030810/default.htm
www.cfainstitute.org/aboutus/press/release/04releas
es/20040311_01.html
Topics Text Other Readings Websites
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2
Technology and
Corporate
Governance
Ch. 12
Ernst & Young. 2007. From Compliance to Competitive Edge: New
Thinking on Internal Control (May). Available at
www.ey.com/Global/assets.nsf/International/AABS_InternalCon
trol2007/$file/InternalControlsSurvey2007_online.pdf.
XBRL International. Available at www.xbrl.org.
Stantial, J. 2007. ROI on XBRL. Journal of Accountancy (June).
Available at:
www.cpa2biz.com/News/Journal+of+Accountancy/2007/June+2
007/XBRL.htm.
Rezaee, Z., A. Sharbatoghlic, R. Elam, and P. L. McMickle. 2002.
Continuous Auditing: Building Automated Auditing Capability.
Auditing: A Journal of Practice and Theory 21(1), 147, 163.
Bovee, M., A. Kogan, K. Nelson, R. P. Srivastava, and M. A.
Versarhelyi. 2005. Financial Reporting and Auditing Agent with
Net Knowledge (FRAANK) and Extensible Business Reporting
Language (XBRL), Journal of Information Systems 19(1), 118.
www.issproxy.com/index.jsp
www.berr.gov.uk/files/file13958.pdf
www.xbrl.org
www.pwc.com/extweb/pwcpublications.nsf/docid/1
981a92e13dee3cf8525718b006de802
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3
Corporate
Governance in
Private and Not-
for-Profit
Organizations
(NPOs)
Ch. 13
Brickley, J., and R. Van Horn, 2002. Managerial Incentives in
Nonprofit Organizations: Evidence from Hospitals, Journal of Law
and Economics 45, 227-250.
Eldenburg, L., B. Hermalin, M. Weisbach, and M. Wosinska, 2004.
Governance, Performance Objectives and Organizational Form:
Evidence from Hospitals, Journal of Corporate Finance 10, 527-548.
Hallock, K., 2002. Managerial Pay and Governance in American
Nonprofits, Industrial Relations 41, 377-406.
Maury, B., 2006. Family Ownership and Firm Performance:
Empirical Evidence from Western European Corporations, Journal
of Corporate Finance 12, 3231-341.
McLan, E. H. 1993. Quality Improvement in Higher Education:
TQM in Administrative Functions. College and University
Personnel Association 44(3), 718.
Miller, D., I. Le Breton, R.H. Lester, and A.A. Cannella Jr., 2007. Are
Family Firms Really Superior Performers?, Journal of Corporate
Finance 13, 829-858.
Rezaee, Z., R. C. Elmore, and J. Z. Szendi. 2000. The Relevance of
Audit Committees for Colleges and Universities, Research in
Accounting Regulation 14, 3960.
Trow, M. A. 1985. Comparative Reflections on Leadership in
Higher Education, European Journal of Education 20(23), 143159.
Villonga, B. and R. Amit, 2006. How do Family Ownership, Control
and Management Affect Firm Value?, Journal of Financial Economics
80, 385-417.
www.aacsb.edu/resourcecenter/peace/default.asp
www.irs.gov/publications/p557/ch03.html
ag.ca.gov/charities/publications/nonprofit_inegrity_a
ct_nov04pdf
www.publicagenda.org/research/pdfs/charitable_imp
ulse.pdf
www.governanceprofessionals.org/nfp/governance-
for-nonprofits-2007.pdf
www.aicpa/org/Audcommctr/toolkitsnpo/homepage
.htm
www.aicpa.org/Audocommctr/toolkitsgovt/homepag
e.htm
Topics Text Other Readings Websites
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4
Corporate
Governance in
Transition
and Emerging
Issues in
Corporate
Governance
Chs. 14
&15
Coffee, J. C. 2005. A Theory of Corporate Scandals: Why the U.S.
and Europe Differ. The Columbia Law School. Working Paper No.
274 (March). Available at:
oxrep.oxfordjournals.org/cgi/content/short/21/2/198.
Donald H Chew: Studies in International Corporate Finance and
Governance Systems, a comparison of the US, Japan and Europe
Glass Lewis & Co. 2007. The Errors of Their Ways: Restatements
Trend Alert, Yellow Card Trend Alert (February 27). Available at:
www.pbs.org/nbr/pdf/GlassLewis-Errors.pdf.
Geczy, C., B. A. Minton, and C. M. Schrand. 2005. Taking a View:
Corporate Speculation, Governance and Compensation
(November). Available
asrn.com/sol3/papers.cfm?abstract_id=633081.
Agrawal, A., and S. Chadha, 2005. Corporate Governance and
Accounting Scandals, Journal of Law and Economics 48, 371-406.
Faccio, M., and M. Lang, 2002. The Ultimate Ownership of Western
European Corporations, Journal of Financial Economics 65, 365-395.
Jain, P. K., and Z. Rezaee. 2006. The Sarbanes-Oxley Act of 2002
and Security Market Behavior: Early Evidence, Contemporary
Accounting Research (Autumn), 23(3).
Jensen, M., and Meckling, W. 1976. Theory of the Firm: Managerial
Behavior, Agency Costs and Ownership Structure, The Journal of
Financial Economics 3, 305311.
La Porta, R., F Lopez de Silanes, and A. Shleifer, 1999. Corporate
Ownership around the World, Journal of Finance 54, 471-517.
www.thecorporatelibrary.com
www.nasdaq.com/about/RegRequirements.pdf
www.lens-library.com/power/index.html\
www.frc.org.uk/documents/pagemanager/frc/combi
nedcodefinal.pdf
www.goodgovernance-
bappenas.go.id/publikasi_CD/cd_penerapan/ref_cd_
penerapan/download/unfolder/Building%20a%20Go
vernance%20Culture.pdf
www.icgn.org/organisation/documents/cgp/revised_
principles_jul2005.pdf
www.celb.org/ImageCache/CELB/content/travel_2dl
eisure/gri_5f2002_2epdf/vl/gri_5f2002.pdf
europa.eu.int/eurlex/lex/LexUriServ/site/en/com/20
03/com2003_0284en01.pdf
www.abi.org.uk/Display/File/85/SRL_Guidlines.doc
www.frc.org.uk/documents/pagemanager/frc/FRC%
20The%20Uk%20Approach%20to%20Corporate%20Go
vernance%20final.pdf
www.sec.gov/rules/other/2007/33-8817.pdf
www.deloitte.com/dtt/cda/doc/content/dtt_CEOVisi
on110806(2).pdf
www.pcaobus.org/Standards/Standing_Advisory_Gro
up/Meetings/2007/10-18/IFRS_Briefing_Paper.pdf
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4
Corporate
Governance in
Transition
and Emerging
Issues in
Corporate
Governance -
Continued
LaPorta, R., F. Lopez-de-Silanes, A. Shleifer, and R. Vishny. 1997.
Legal Determinants of External Finance, Journal of Finance (52):
11311150.
Lemmon, M.L. and K.V. Lins, 2003. Ownership Structure,
Corporate Governance, and Firm Value, Evidence from the East
Asian Financial Crisis, Journal of Finance 58, 1445-1468.
Melis, A., 2005. Corporate Governance Failures: to what Extent is
Parmalat a Particularly Italian Case?, Corporate Governance: An
International Review 13, 478-488.
Rajan, R.G. and L. Zingales, 1998. Which Capitalism? Lessons from
the East Asian Crisis, Journal of Applied Corporate Finance 11, 40-48.
Schleifer, A., and R. W. Vishny. 1997. A Survey of Corporate
Governance, The Journal of Finance 52(2): 737783.