Corporate Governance and Accountability of Financial Institutions: The Power and Illusion of Quality Corporate Disclosure
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cham
Springer International Publishing AG
2021
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| Schriftenreihe: | Palgrave Studies in Accounting and Finance Practice Ser
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| Schlagworte: | |
| Beschreibung: | 1 Online-Ressource (428 Seiten) |
| ISBN: | 9783030640460 |
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| 245 | 1 | 0 | |a Corporate Governance and Accountability of Financial Institutions |b The Power and Illusion of Quality Corporate Disclosure |
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| 505 | 8 | |a Intro -- Series Editors' Foreword -- Preface -- Acknowledgements -- Contents -- Abbreviations -- List of Figures -- List of Tables -- 1 Introduction -- References -- 2 Corporate Governance Development: A Reaction or Deliberate Policy Thought? -- 2.1 Introduction -- 2.2 Defining Financial Institution Corporate Governance? -- 2.3 The Importance of Sound Financial Institution Corporate Governance -- 2.4 United Kingdom Corporate Governance Development -- 2.5 Corporate Governance Development in the European Union -- 2.6 Development in the United States -- 2.7 Conclusion -- References -- 3 Rethinking of Corporate Governance in Financial Institutions: Do we Need a New Theory? -- 3.1 Introduction -- 3.2 Corporate Governance Framework in Financial Institutions Research -- 3.3 Is There a Difference Between Financial Institutions and Generic Concept of Ordinary Firm? -- 3.4 Research on Financial Intermediaries Internal Corporate Governance and Mechanisms of Accountability -- 3.4.1 The Role of Bank Boards of Directors in Corporate Governance -- 3.4.1.1 Board Size, Expertise and Independence -- 3.4.1.2 Board Meeting Frequency -- 3.4.1.3 Role of Audit Committee -- 3.4.2 Senior Management Compensation and Corporate Governance -- 3.5 Research on Financial Intermediaries External Corporate Governance and Mechanisms of Accountability -- 3.5.1 Role of Regulation, Supervision and Law and Corporate Governance -- 3.5.2 Institutional Ownership and Corporate Governance -- 3.5.3 Market for Corporate Control (Anti-Takeover) and Corporate Governance -- 3.6 The Academic Data on the Link Between Corporate Governance Performance -- 3.7 Conclusion -- References -- 4 Walking a Fine Line: Governance, Accountability Mechanisms and Disclosure Literature -- 4.1 Introduction -- 4.2 How Is Corporate Governance Defined? | |
| 505 | 8 | |a 4.3 Exploring the Association Between Corporate Governance and Concept of Accountability -- 4.3.1 Overview of Concept and Definition -- 4.3.2 Mechanisms of Accountability in Corporate Governance in Accounting Studies -- 4.4 The Nature of Discosure Studies in Corporate Governance -- 4.4.1 Importance and Nature of Research Evidence -- 4.4.2 Empirical Surveys on Measuring Quality, Contents and Levels of Details Accounting Disclosure Reporting -- 4.4.2.1 Overview of the Method of Content Analysis in Accounting Studies -- 4.4.2.2 Studies Measuring Quality and Reporting Details in Accounting Disclosures -- 4.5 Gaps in Prior Research on Corporate Governance and Accountability in Accounting and Finance -- 4.5.1 Measurement of Disclosure Quality in Corporate Governance Studies -- 4.5.2 Causation and Endogeneity Problems -- 4.5.3 Lack of Studies with Longitudinal Focus -- 4.5.4 Lack of In-Depth Intra-sector Studies -- 4.5.5 Lack of Focus on Consistent Use of Governance Categories and Findings -- 4.5.6 Lack of Consistent and Conclusive Overall Findings -- 4.6 Conclusion -- References -- 5 To Blame? The Less Talked About Cause of the 2007-2009 Financial Crisis -- 5.1 Introduction -- 5.2 The Cost/Impact of the Global Financial Crisis -- 5.3 The 2007/08 Banking Crisis and Lapses in Accountability of Corporate Governance Mechanisms -- 5.3.1 Inadequacy of Risk Management in Addressing Corporate Governance -- 5.3.2 Compensation and Misalignment of Enticement Arrangements in Financial Institutions -- 5.3.3 Lapses in Board Behaviours and Competence -- 5.3.4 Lack of Active Shareholder Engagement in Scrutinising Board of Directors -- 5.3.5 The Ineffectiveness of Oversight Governance Structure -- 5.3.6 Gaps in Disclosure and Accounting Standards -- 5.3.7 Misleading Information Provided by Rating Agencies -- 5.4 Conclusion -- References | |
| 505 | 8 | |a 6 Why? Examining and Understanding the UK Financial System and Its Regulatory Framework for Corporate Governance -- 6.1 Introduction -- 6.2 Why the United Kingdom Is a Major International Financial Centre -- 6.3 The Structure of Banking (Deposit-Taking) Institutions -- 6.3.1 General Functions of the Financial Services Sector -- 6.3.2 The Size and Number of Banks in the United Kingdom -- 6.3.3 UK Bank Lending, Funding and Other Assets -- 6.3.4 UK Largest Banks and Consolidation After Financial Crisis in 2007/08 -- 6.4 The Structure of the Financial Market in the United Kingdom -- 6.4.1 The Insurance Market in the United Kingdom -- 6.4.2 The Fund Management Industry in the United Kingdom -- 6.4.3 The Structure of the Payment and Settlement System in the United Kingdom -- 6.4.4 Financial Sector Contribution to UK Economy -- 6.5 Financial Sector Supervision and Bank Regulation in the United Kingdom -- 6.5.1 The UK Regulatory Framework for Corporate Governance -- 6.5.1.1 The Overview of Structure and Sources of UK Corporate Governance Regimes -- 6.5.1.2 The United Kingdom Corporate Governance Code -- 6.5.2 The UK Financial Regulatory Framework Applicable to Banks -- 6.5.2.1 The Financial Services and Markets Act: The Statutory Regime -- 6.5.2.2 The Structure of the Financial Service Authority Corporate Governance -- 6.5.2.3 The Interaction of Company Law and Corporate Governance Regime -- 6.5.2.4 The Regulatory Rule Pertinent to Banks Corporate Governance -- 6.5.3 UK Prudential Regulation and Mechanisms -- 6.6 European Banking Supervisory and Corporate Governance Framework -- 6.7 US Financial Industry Corporate Governance Supervisory Framework -- 6.8 Conclusion -- References -- 7 A Review of Corporate Governance and Accountability Mechanisms in UK Financial Institutions-What Is Working and What Is Not? -- 7.1 Introduction | |
| 505 | 8 | |a 7.2 Approach to Evaluating Corporate Governance Document Contents -- 7.3 Presentation of Overall Disclosure Findings and Analysis -- 7.3.1 Presentation of Main Theme Findings and Analysis -- 7.3.2 Findings of Overall Analysis of Quality Level Scores -- 7.3.3 Finding of Overall Long-Term Trend and Evaluation -- 7.4 Conclusion -- References -- 8 Power! Qualitative Corporate Governance Disclosures in UK Financial Institutions -- 8.1 Introduction -- 8.2 Findings Per Dimension of Main Corporate Governance Themes -- 8.2.1 Disclosure of Corporate Governance in Context Findings -- 8.2.1.1 Statement of Compliance for Codes and Standards Disclosure -- 8.2.1.2 Statement of Non-compliance for Codes and Standards Disclosure -- 8.2.2 Disclosure of Board Leadership Findings -- 8.2.2.1 The Role of Bank Board of Directors Disclosure -- 8.2.2.2 The Role of Bank Board Chairman Disclosure -- 8.2.3 Disclosure of Board Effectiveness Findings -- 8.2.3.1 Board Size Narrative Disclosures -- 8.2.3.2 Board Balance/Composition Disclosures -- 8.2.3.3 Board Meetings Disclosure -- 8.2.3.4 Non-executive Directors Independent Scrutiny Disclosure -- 8.2.3.5 Board Evaluation Disclosures -- 8.2.3.6 Board Committees' Workings -- 8.2.3.7 Board Refreshment -- 8.2.4 Disclosure of Accountability Findings -- 8.2.4.1 Risk Management and Internal Control Disclosures Information -- 8.2.4.2 Internal Audit Disclosure -- 8.2.4.3 External Audit Disclosures -- 8.2.4.4 Audit Committee Scrutiny Disclosures -- 8.2.5 Disclosure of Performance/Results Findings -- 8.2.5.1 Key Performance Indicators Disclosures Information -- 8.2.5.2 Code of Conduct or Ethics Disclosures Information -- 8.2.5.3 Whistleblowing Disclosures Information -- 8.2.5.4 Breaches and Penalties Disclosures Information -- 8.3 Conclusion -- References | |
| 505 | 8 | |a 9 The Inside Scoop-What Stakeholders' Think of Corporate Governance in Financial Institutions -- 9.1 Introduction -- 9.2 The Notion of Financial Institution Stakeholders and Shareholders -- 9.3 The Function of Financial Institution Stakeholders in Corporate Governance and Disclosure Accountability -- 9.4 Corporate Governance Issues in Other Financial Institutions -- 9.5 The Importance of Other Financial Institutions in the Financial Market -- 9.6 Corporate Governance and Disclosures as it Applies to Non-banking Financial Institutions -- 9.6.1 Legal Frameworks and Regulation of NBFIs -- 9.6.2 Accountability Governance and Supervision of NBFIs -- 9.7 Governance Policy Issues Affecting Non-banking Financial Institutions -- 9.8 Conclusion -- References -- 10 A New Dawn: Accountable, Transparent Governance...What the Practitioners Want? -- 10.1 Introduction -- 10.2 Qualitative Disclosures: Drawing Managerial Implications for Key Stakeholders -- 10.2.1 Is the Governance Reporting Structure Still Fit for Boards and Management in the United Kingdom? -- 10.2.2 Providing and Improving Information Transparency to Shareholders, Supervisory Regulators and the Government -- 10.3 Where Do Corporate Governance Go from Here -- Agenda for Further Research -- 10.3.1 Broadening the Scope and Use of Annual Reports for Qualitative Corporate Governance -- 10.3.2 Broader Stakeholder Governance Reform-Impossible or Unwillingness for Legal Changes? -- 10.3.3 Disclosure of Code of Best Practice: Enforcement Still Remains Insufficient -- 10.3.4 Focus Should Move from Physical Structures to Behavioural in Governance Decision-Making -- 10.3.5 Broadening the Scope of Disclosure Research Datasets -- 10.3.6 Call for Further Studies on Financial Supervision Effectiveness: Investigate the Investigators? -- 10.4 Conclusion -- References -- 11 Conclusion -- References -- Appendices | |
| 505 | 8 | |a Appendix 1: Corporate Governance Measuring Criteria of Scoring Method Used | |
| 650 | 4 | |a Corporate governance | |
| 653 | 6 | |a Electronic books | |
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| contents | Intro -- Series Editors' Foreword -- Preface -- Acknowledgements -- Contents -- Abbreviations -- List of Figures -- List of Tables -- 1 Introduction -- References -- 2 Corporate Governance Development: A Reaction or Deliberate Policy Thought? -- 2.1 Introduction -- 2.2 Defining Financial Institution Corporate Governance? -- 2.3 The Importance of Sound Financial Institution Corporate Governance -- 2.4 United Kingdom Corporate Governance Development -- 2.5 Corporate Governance Development in the European Union -- 2.6 Development in the United States -- 2.7 Conclusion -- References -- 3 Rethinking of Corporate Governance in Financial Institutions: Do we Need a New Theory? -- 3.1 Introduction -- 3.2 Corporate Governance Framework in Financial Institutions Research -- 3.3 Is There a Difference Between Financial Institutions and Generic Concept of Ordinary Firm? -- 3.4 Research on Financial Intermediaries Internal Corporate Governance and Mechanisms of Accountability -- 3.4.1 The Role of Bank Boards of Directors in Corporate Governance -- 3.4.1.1 Board Size, Expertise and Independence -- 3.4.1.2 Board Meeting Frequency -- 3.4.1.3 Role of Audit Committee -- 3.4.2 Senior Management Compensation and Corporate Governance -- 3.5 Research on Financial Intermediaries External Corporate Governance and Mechanisms of Accountability -- 3.5.1 Role of Regulation, Supervision and Law and Corporate Governance -- 3.5.2 Institutional Ownership and Corporate Governance -- 3.5.3 Market for Corporate Control (Anti-Takeover) and Corporate Governance -- 3.6 The Academic Data on the Link Between Corporate Governance Performance -- 3.7 Conclusion -- References -- 4 Walking a Fine Line: Governance, Accountability Mechanisms and Disclosure Literature -- 4.1 Introduction -- 4.2 How Is Corporate Governance Defined? 4.3 Exploring the Association Between Corporate Governance and Concept of Accountability -- 4.3.1 Overview of Concept and Definition -- 4.3.2 Mechanisms of Accountability in Corporate Governance in Accounting Studies -- 4.4 The Nature of Discosure Studies in Corporate Governance -- 4.4.1 Importance and Nature of Research Evidence -- 4.4.2 Empirical Surveys on Measuring Quality, Contents and Levels of Details Accounting Disclosure Reporting -- 4.4.2.1 Overview of the Method of Content Analysis in Accounting Studies -- 4.4.2.2 Studies Measuring Quality and Reporting Details in Accounting Disclosures -- 4.5 Gaps in Prior Research on Corporate Governance and Accountability in Accounting and Finance -- 4.5.1 Measurement of Disclosure Quality in Corporate Governance Studies -- 4.5.2 Causation and Endogeneity Problems -- 4.5.3 Lack of Studies with Longitudinal Focus -- 4.5.4 Lack of In-Depth Intra-sector Studies -- 4.5.5 Lack of Focus on Consistent Use of Governance Categories and Findings -- 4.5.6 Lack of Consistent and Conclusive Overall Findings -- 4.6 Conclusion -- References -- 5 To Blame? The Less Talked About Cause of the 2007-2009 Financial Crisis -- 5.1 Introduction -- 5.2 The Cost/Impact of the Global Financial Crisis -- 5.3 The 2007/08 Banking Crisis and Lapses in Accountability of Corporate Governance Mechanisms -- 5.3.1 Inadequacy of Risk Management in Addressing Corporate Governance -- 5.3.2 Compensation and Misalignment of Enticement Arrangements in Financial Institutions -- 5.3.3 Lapses in Board Behaviours and Competence -- 5.3.4 Lack of Active Shareholder Engagement in Scrutinising Board of Directors -- 5.3.5 The Ineffectiveness of Oversight Governance Structure -- 5.3.6 Gaps in Disclosure and Accounting Standards -- 5.3.7 Misleading Information Provided by Rating Agencies -- 5.4 Conclusion -- References 6 Why? Examining and Understanding the UK Financial System and Its Regulatory Framework for Corporate Governance -- 6.1 Introduction -- 6.2 Why the United Kingdom Is a Major International Financial Centre -- 6.3 The Structure of Banking (Deposit-Taking) Institutions -- 6.3.1 General Functions of the Financial Services Sector -- 6.3.2 The Size and Number of Banks in the United Kingdom -- 6.3.3 UK Bank Lending, Funding and Other Assets -- 6.3.4 UK Largest Banks and Consolidation After Financial Crisis in 2007/08 -- 6.4 The Structure of the Financial Market in the United Kingdom -- 6.4.1 The Insurance Market in the United Kingdom -- 6.4.2 The Fund Management Industry in the United Kingdom -- 6.4.3 The Structure of the Payment and Settlement System in the United Kingdom -- 6.4.4 Financial Sector Contribution to UK Economy -- 6.5 Financial Sector Supervision and Bank Regulation in the United Kingdom -- 6.5.1 The UK Regulatory Framework for Corporate Governance -- 6.5.1.1 The Overview of Structure and Sources of UK Corporate Governance Regimes -- 6.5.1.2 The United Kingdom Corporate Governance Code -- 6.5.2 The UK Financial Regulatory Framework Applicable to Banks -- 6.5.2.1 The Financial Services and Markets Act: The Statutory Regime -- 6.5.2.2 The Structure of the Financial Service Authority Corporate Governance -- 6.5.2.3 The Interaction of Company Law and Corporate Governance Regime -- 6.5.2.4 The Regulatory Rule Pertinent to Banks Corporate Governance -- 6.5.3 UK Prudential Regulation and Mechanisms -- 6.6 European Banking Supervisory and Corporate Governance Framework -- 6.7 US Financial Industry Corporate Governance Supervisory Framework -- 6.8 Conclusion -- References -- 7 A Review of Corporate Governance and Accountability Mechanisms in UK Financial Institutions-What Is Working and What Is Not? -- 7.1 Introduction 7.2 Approach to Evaluating Corporate Governance Document Contents -- 7.3 Presentation of Overall Disclosure Findings and Analysis -- 7.3.1 Presentation of Main Theme Findings and Analysis -- 7.3.2 Findings of Overall Analysis of Quality Level Scores -- 7.3.3 Finding of Overall Long-Term Trend and Evaluation -- 7.4 Conclusion -- References -- 8 Power! Qualitative Corporate Governance Disclosures in UK Financial Institutions -- 8.1 Introduction -- 8.2 Findings Per Dimension of Main Corporate Governance Themes -- 8.2.1 Disclosure of Corporate Governance in Context Findings -- 8.2.1.1 Statement of Compliance for Codes and Standards Disclosure -- 8.2.1.2 Statement of Non-compliance for Codes and Standards Disclosure -- 8.2.2 Disclosure of Board Leadership Findings -- 8.2.2.1 The Role of Bank Board of Directors Disclosure -- 8.2.2.2 The Role of Bank Board Chairman Disclosure -- 8.2.3 Disclosure of Board Effectiveness Findings -- 8.2.3.1 Board Size Narrative Disclosures -- 8.2.3.2 Board Balance/Composition Disclosures -- 8.2.3.3 Board Meetings Disclosure -- 8.2.3.4 Non-executive Directors Independent Scrutiny Disclosure -- 8.2.3.5 Board Evaluation Disclosures -- 8.2.3.6 Board Committees' Workings -- 8.2.3.7 Board Refreshment -- 8.2.4 Disclosure of Accountability Findings -- 8.2.4.1 Risk Management and Internal Control Disclosures Information -- 8.2.4.2 Internal Audit Disclosure -- 8.2.4.3 External Audit Disclosures -- 8.2.4.4 Audit Committee Scrutiny Disclosures -- 8.2.5 Disclosure of Performance/Results Findings -- 8.2.5.1 Key Performance Indicators Disclosures Information -- 8.2.5.2 Code of Conduct or Ethics Disclosures Information -- 8.2.5.3 Whistleblowing Disclosures Information -- 8.2.5.4 Breaches and Penalties Disclosures Information -- 8.3 Conclusion -- References 9 The Inside Scoop-What Stakeholders' Think of Corporate Governance in Financial Institutions -- 9.1 Introduction -- 9.2 The Notion of Financial Institution Stakeholders and Shareholders -- 9.3 The Function of Financial Institution Stakeholders in Corporate Governance and Disclosure Accountability -- 9.4 Corporate Governance Issues in Other Financial Institutions -- 9.5 The Importance of Other Financial Institutions in the Financial Market -- 9.6 Corporate Governance and Disclosures as it Applies to Non-banking Financial Institutions -- 9.6.1 Legal Frameworks and Regulation of NBFIs -- 9.6.2 Accountability Governance and Supervision of NBFIs -- 9.7 Governance Policy Issues Affecting Non-banking Financial Institutions -- 9.8 Conclusion -- References -- 10 A New Dawn: Accountable, Transparent Governance...What the Practitioners Want? -- 10.1 Introduction -- 10.2 Qualitative Disclosures: Drawing Managerial Implications for Key Stakeholders -- 10.2.1 Is the Governance Reporting Structure Still Fit for Boards and Management in the United Kingdom? -- 10.2.2 Providing and Improving Information Transparency to Shareholders, Supervisory Regulators and the Government -- 10.3 Where Do Corporate Governance Go from Here -- Agenda for Further Research -- 10.3.1 Broadening the Scope and Use of Annual Reports for Qualitative Corporate Governance -- 10.3.2 Broader Stakeholder Governance Reform-Impossible or Unwillingness for Legal Changes? -- 10.3.3 Disclosure of Code of Best Practice: Enforcement Still Remains Insufficient -- 10.3.4 Focus Should Move from Physical Structures to Behavioural in Governance Decision-Making -- 10.3.5 Broadening the Scope of Disclosure Research Datasets -- 10.3.6 Call for Further Studies on Financial Supervision Effectiveness: Investigate the Investigators? -- 10.4 Conclusion -- References -- 11 Conclusion -- References -- Appendices Appendix 1: Corporate Governance Measuring Criteria of Scoring Method Used |
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The Less Talked About Cause of the 2007-2009 Financial Crisis -- 5.1 Introduction -- 5.2 The Cost/Impact of the Global Financial Crisis -- 5.3 The 2007/08 Banking Crisis and Lapses in Accountability of Corporate Governance Mechanisms -- 5.3.1 Inadequacy of Risk Management in Addressing Corporate Governance -- 5.3.2 Compensation and Misalignment of Enticement Arrangements in Financial Institutions -- 5.3.3 Lapses in Board Behaviours and Competence -- 5.3.4 Lack of Active Shareholder Engagement in Scrutinising Board of Directors -- 5.3.5 The Ineffectiveness of Oversight Governance Structure -- 5.3.6 Gaps in Disclosure and Accounting Standards -- 5.3.7 Misleading Information Provided by Rating Agencies -- 5.4 Conclusion -- References</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">6 Why? Examining and Understanding the UK Financial System and Its Regulatory Framework for Corporate Governance -- 6.1 Introduction -- 6.2 Why the United Kingdom Is a Major International Financial Centre -- 6.3 The Structure of Banking (Deposit-Taking) Institutions -- 6.3.1 General Functions of the Financial Services Sector -- 6.3.2 The Size and Number of Banks in the United Kingdom -- 6.3.3 UK Bank Lending, Funding and Other Assets -- 6.3.4 UK Largest Banks and Consolidation After Financial Crisis in 2007/08 -- 6.4 The Structure of the Financial Market in the United Kingdom -- 6.4.1 The Insurance Market in the United Kingdom -- 6.4.2 The Fund Management Industry in the United Kingdom -- 6.4.3 The Structure of the Payment and Settlement System in the United Kingdom -- 6.4.4 Financial Sector Contribution to UK Economy -- 6.5 Financial Sector Supervision and Bank Regulation in the United Kingdom -- 6.5.1 The UK Regulatory Framework for Corporate Governance -- 6.5.1.1 The Overview of Structure and Sources of UK Corporate Governance Regimes -- 6.5.1.2 The United Kingdom Corporate Governance Code -- 6.5.2 The UK Financial Regulatory Framework Applicable to Banks -- 6.5.2.1 The Financial Services and Markets Act: The Statutory Regime -- 6.5.2.2 The Structure of the Financial Service Authority Corporate Governance -- 6.5.2.3 The Interaction of Company Law and Corporate Governance Regime -- 6.5.2.4 The Regulatory Rule Pertinent to Banks Corporate Governance -- 6.5.3 UK Prudential Regulation and Mechanisms -- 6.6 European Banking Supervisory and Corporate Governance Framework -- 6.7 US Financial Industry Corporate Governance Supervisory Framework -- 6.8 Conclusion -- References -- 7 A Review of Corporate Governance and Accountability Mechanisms in UK Financial Institutions-What Is Working and What Is Not? -- 7.1 Introduction</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">7.2 Approach to Evaluating Corporate Governance Document Contents -- 7.3 Presentation of Overall Disclosure Findings and Analysis -- 7.3.1 Presentation of Main Theme Findings and Analysis -- 7.3.2 Findings of Overall Analysis of Quality Level Scores -- 7.3.3 Finding of Overall Long-Term Trend and Evaluation -- 7.4 Conclusion -- References -- 8 Power! Qualitative Corporate Governance Disclosures in UK Financial Institutions -- 8.1 Introduction -- 8.2 Findings Per Dimension of Main Corporate Governance Themes -- 8.2.1 Disclosure of Corporate Governance in Context Findings -- 8.2.1.1 Statement of Compliance for Codes and Standards Disclosure -- 8.2.1.2 Statement of Non-compliance for Codes and Standards Disclosure -- 8.2.2 Disclosure of Board Leadership Findings -- 8.2.2.1 The Role of Bank Board of Directors Disclosure -- 8.2.2.2 The Role of Bank Board Chairman Disclosure -- 8.2.3 Disclosure of Board Effectiveness Findings -- 8.2.3.1 Board Size Narrative Disclosures -- 8.2.3.2 Board Balance/Composition Disclosures -- 8.2.3.3 Board Meetings Disclosure -- 8.2.3.4 Non-executive Directors Independent Scrutiny Disclosure -- 8.2.3.5 Board Evaluation Disclosures -- 8.2.3.6 Board Committees' Workings -- 8.2.3.7 Board Refreshment -- 8.2.4 Disclosure of Accountability Findings -- 8.2.4.1 Risk Management and Internal Control Disclosures Information -- 8.2.4.2 Internal Audit Disclosure -- 8.2.4.3 External Audit Disclosures -- 8.2.4.4 Audit Committee Scrutiny Disclosures -- 8.2.5 Disclosure of Performance/Results Findings -- 8.2.5.1 Key Performance Indicators Disclosures Information -- 8.2.5.2 Code of Conduct or Ethics Disclosures Information -- 8.2.5.3 Whistleblowing Disclosures Information -- 8.2.5.4 Breaches and Penalties Disclosures Information -- 8.3 Conclusion -- References</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">9 The Inside Scoop-What Stakeholders' Think of Corporate Governance in Financial Institutions -- 9.1 Introduction -- 9.2 The Notion of Financial Institution Stakeholders and Shareholders -- 9.3 The Function of Financial Institution Stakeholders in Corporate Governance and Disclosure Accountability -- 9.4 Corporate Governance Issues in Other Financial Institutions -- 9.5 The Importance of Other Financial Institutions in the Financial Market -- 9.6 Corporate Governance and Disclosures as it Applies to Non-banking Financial Institutions -- 9.6.1 Legal Frameworks and Regulation of NBFIs -- 9.6.2 Accountability Governance and Supervision of NBFIs -- 9.7 Governance Policy Issues Affecting Non-banking Financial Institutions -- 9.8 Conclusion -- References -- 10 A New Dawn: Accountable, Transparent Governance...What the Practitioners Want? -- 10.1 Introduction -- 10.2 Qualitative Disclosures: Drawing Managerial Implications for Key Stakeholders -- 10.2.1 Is the Governance Reporting Structure Still Fit for Boards and Management in the United Kingdom? -- 10.2.2 Providing and Improving Information Transparency to Shareholders, Supervisory Regulators and the Government -- 10.3 Where Do Corporate Governance Go from Here -- Agenda for Further Research -- 10.3.1 Broadening the Scope and Use of Annual Reports for Qualitative Corporate Governance -- 10.3.2 Broader Stakeholder Governance Reform-Impossible or Unwillingness for Legal Changes? -- 10.3.3 Disclosure of Code of Best Practice: Enforcement Still Remains Insufficient -- 10.3.4 Focus Should Move from Physical Structures to Behavioural in Governance Decision-Making -- 10.3.5 Broadening the Scope of Disclosure Research Datasets -- 10.3.6 Call for Further Studies on Financial Supervision Effectiveness: Investigate the Investigators? -- 10.4 Conclusion -- References -- 11 Conclusion -- References -- Appendices</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Appendix 1: Corporate Governance Measuring Criteria of Scoring Method Used</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Corporate governance</subfield></datafield><datafield tag="653" ind1=" " ind2="6"><subfield code="a">Electronic books</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe</subfield><subfield code="a">Akuffo, Jonas Abraham</subfield><subfield code="t">Corporate Governance and Accountability of Financial Institutions</subfield><subfield code="d">Cham : Springer International Publishing AG,c2021</subfield><subfield code="z">9783030640453</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-30-PQE</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033702692</subfield></datafield></record></collection> |
| id | DE-604.BV048323396 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:12:42Z |
| indexdate | 2024-07-10T09:35:16Z |
| institution | BVB |
| isbn | 9783030640460 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033702692 |
| oclc_num | 1229972523 |
| open_access_boolean | |
| physical | 1 Online-Ressource (428 Seiten) |
| psigel | ZDB-30-PQE |
| publishDate | 2021 |
| publishDateSearch | 2021 |
| publishDateSort | 2021 |
| publisher | Springer International Publishing AG |
| record_format | marc |
| series2 | Palgrave Studies in Accounting and Finance Practice Ser |
| spelling | Akuffo, Jonas Abraham Verfasser aut Corporate Governance and Accountability of Financial Institutions The Power and Illusion of Quality Corporate Disclosure Cham Springer International Publishing AG 2021 ©2020 1 Online-Ressource (428 Seiten) txt rdacontent c rdamedia cr rdacarrier Palgrave Studies in Accounting and Finance Practice Ser Intro -- Series Editors' Foreword -- Preface -- Acknowledgements -- Contents -- Abbreviations -- List of Figures -- List of Tables -- 1 Introduction -- References -- 2 Corporate Governance Development: A Reaction or Deliberate Policy Thought? -- 2.1 Introduction -- 2.2 Defining Financial Institution Corporate Governance? -- 2.3 The Importance of Sound Financial Institution Corporate Governance -- 2.4 United Kingdom Corporate Governance Development -- 2.5 Corporate Governance Development in the European Union -- 2.6 Development in the United States -- 2.7 Conclusion -- References -- 3 Rethinking of Corporate Governance in Financial Institutions: Do we Need a New Theory? -- 3.1 Introduction -- 3.2 Corporate Governance Framework in Financial Institutions Research -- 3.3 Is There a Difference Between Financial Institutions and Generic Concept of Ordinary Firm? -- 3.4 Research on Financial Intermediaries Internal Corporate Governance and Mechanisms of Accountability -- 3.4.1 The Role of Bank Boards of Directors in Corporate Governance -- 3.4.1.1 Board Size, Expertise and Independence -- 3.4.1.2 Board Meeting Frequency -- 3.4.1.3 Role of Audit Committee -- 3.4.2 Senior Management Compensation and Corporate Governance -- 3.5 Research on Financial Intermediaries External Corporate Governance and Mechanisms of Accountability -- 3.5.1 Role of Regulation, Supervision and Law and Corporate Governance -- 3.5.2 Institutional Ownership and Corporate Governance -- 3.5.3 Market for Corporate Control (Anti-Takeover) and Corporate Governance -- 3.6 The Academic Data on the Link Between Corporate Governance Performance -- 3.7 Conclusion -- References -- 4 Walking a Fine Line: Governance, Accountability Mechanisms and Disclosure Literature -- 4.1 Introduction -- 4.2 How Is Corporate Governance Defined? 4.3 Exploring the Association Between Corporate Governance and Concept of Accountability -- 4.3.1 Overview of Concept and Definition -- 4.3.2 Mechanisms of Accountability in Corporate Governance in Accounting Studies -- 4.4 The Nature of Discosure Studies in Corporate Governance -- 4.4.1 Importance and Nature of Research Evidence -- 4.4.2 Empirical Surveys on Measuring Quality, Contents and Levels of Details Accounting Disclosure Reporting -- 4.4.2.1 Overview of the Method of Content Analysis in Accounting Studies -- 4.4.2.2 Studies Measuring Quality and Reporting Details in Accounting Disclosures -- 4.5 Gaps in Prior Research on Corporate Governance and Accountability in Accounting and Finance -- 4.5.1 Measurement of Disclosure Quality in Corporate Governance Studies -- 4.5.2 Causation and Endogeneity Problems -- 4.5.3 Lack of Studies with Longitudinal Focus -- 4.5.4 Lack of In-Depth Intra-sector Studies -- 4.5.5 Lack of Focus on Consistent Use of Governance Categories and Findings -- 4.5.6 Lack of Consistent and Conclusive Overall Findings -- 4.6 Conclusion -- References -- 5 To Blame? The Less Talked About Cause of the 2007-2009 Financial Crisis -- 5.1 Introduction -- 5.2 The Cost/Impact of the Global Financial Crisis -- 5.3 The 2007/08 Banking Crisis and Lapses in Accountability of Corporate Governance Mechanisms -- 5.3.1 Inadequacy of Risk Management in Addressing Corporate Governance -- 5.3.2 Compensation and Misalignment of Enticement Arrangements in Financial Institutions -- 5.3.3 Lapses in Board Behaviours and Competence -- 5.3.4 Lack of Active Shareholder Engagement in Scrutinising Board of Directors -- 5.3.5 The Ineffectiveness of Oversight Governance Structure -- 5.3.6 Gaps in Disclosure and Accounting Standards -- 5.3.7 Misleading Information Provided by Rating Agencies -- 5.4 Conclusion -- References 6 Why? Examining and Understanding the UK Financial System and Its Regulatory Framework for Corporate Governance -- 6.1 Introduction -- 6.2 Why the United Kingdom Is a Major International Financial Centre -- 6.3 The Structure of Banking (Deposit-Taking) Institutions -- 6.3.1 General Functions of the Financial Services Sector -- 6.3.2 The Size and Number of Banks in the United Kingdom -- 6.3.3 UK Bank Lending, Funding and Other Assets -- 6.3.4 UK Largest Banks and Consolidation After Financial Crisis in 2007/08 -- 6.4 The Structure of the Financial Market in the United Kingdom -- 6.4.1 The Insurance Market in the United Kingdom -- 6.4.2 The Fund Management Industry in the United Kingdom -- 6.4.3 The Structure of the Payment and Settlement System in the United Kingdom -- 6.4.4 Financial Sector Contribution to UK Economy -- 6.5 Financial Sector Supervision and Bank Regulation in the United Kingdom -- 6.5.1 The UK Regulatory Framework for Corporate Governance -- 6.5.1.1 The Overview of Structure and Sources of UK Corporate Governance Regimes -- 6.5.1.2 The United Kingdom Corporate Governance Code -- 6.5.2 The UK Financial Regulatory Framework Applicable to Banks -- 6.5.2.1 The Financial Services and Markets Act: The Statutory Regime -- 6.5.2.2 The Structure of the Financial Service Authority Corporate Governance -- 6.5.2.3 The Interaction of Company Law and Corporate Governance Regime -- 6.5.2.4 The Regulatory Rule Pertinent to Banks Corporate Governance -- 6.5.3 UK Prudential Regulation and Mechanisms -- 6.6 European Banking Supervisory and Corporate Governance Framework -- 6.7 US Financial Industry Corporate Governance Supervisory Framework -- 6.8 Conclusion -- References -- 7 A Review of Corporate Governance and Accountability Mechanisms in UK Financial Institutions-What Is Working and What Is Not? -- 7.1 Introduction 7.2 Approach to Evaluating Corporate Governance Document Contents -- 7.3 Presentation of Overall Disclosure Findings and Analysis -- 7.3.1 Presentation of Main Theme Findings and Analysis -- 7.3.2 Findings of Overall Analysis of Quality Level Scores -- 7.3.3 Finding of Overall Long-Term Trend and Evaluation -- 7.4 Conclusion -- References -- 8 Power! Qualitative Corporate Governance Disclosures in UK Financial Institutions -- 8.1 Introduction -- 8.2 Findings Per Dimension of Main Corporate Governance Themes -- 8.2.1 Disclosure of Corporate Governance in Context Findings -- 8.2.1.1 Statement of Compliance for Codes and Standards Disclosure -- 8.2.1.2 Statement of Non-compliance for Codes and Standards Disclosure -- 8.2.2 Disclosure of Board Leadership Findings -- 8.2.2.1 The Role of Bank Board of Directors Disclosure -- 8.2.2.2 The Role of Bank Board Chairman Disclosure -- 8.2.3 Disclosure of Board Effectiveness Findings -- 8.2.3.1 Board Size Narrative Disclosures -- 8.2.3.2 Board Balance/Composition Disclosures -- 8.2.3.3 Board Meetings Disclosure -- 8.2.3.4 Non-executive Directors Independent Scrutiny Disclosure -- 8.2.3.5 Board Evaluation Disclosures -- 8.2.3.6 Board Committees' Workings -- 8.2.3.7 Board Refreshment -- 8.2.4 Disclosure of Accountability Findings -- 8.2.4.1 Risk Management and Internal Control Disclosures Information -- 8.2.4.2 Internal Audit Disclosure -- 8.2.4.3 External Audit Disclosures -- 8.2.4.4 Audit Committee Scrutiny Disclosures -- 8.2.5 Disclosure of Performance/Results Findings -- 8.2.5.1 Key Performance Indicators Disclosures Information -- 8.2.5.2 Code of Conduct or Ethics Disclosures Information -- 8.2.5.3 Whistleblowing Disclosures Information -- 8.2.5.4 Breaches and Penalties Disclosures Information -- 8.3 Conclusion -- References 9 The Inside Scoop-What Stakeholders' Think of Corporate Governance in Financial Institutions -- 9.1 Introduction -- 9.2 The Notion of Financial Institution Stakeholders and Shareholders -- 9.3 The Function of Financial Institution Stakeholders in Corporate Governance and Disclosure Accountability -- 9.4 Corporate Governance Issues in Other Financial Institutions -- 9.5 The Importance of Other Financial Institutions in the Financial Market -- 9.6 Corporate Governance and Disclosures as it Applies to Non-banking Financial Institutions -- 9.6.1 Legal Frameworks and Regulation of NBFIs -- 9.6.2 Accountability Governance and Supervision of NBFIs -- 9.7 Governance Policy Issues Affecting Non-banking Financial Institutions -- 9.8 Conclusion -- References -- 10 A New Dawn: Accountable, Transparent Governance...What the Practitioners Want? -- 10.1 Introduction -- 10.2 Qualitative Disclosures: Drawing Managerial Implications for Key Stakeholders -- 10.2.1 Is the Governance Reporting Structure Still Fit for Boards and Management in the United Kingdom? -- 10.2.2 Providing and Improving Information Transparency to Shareholders, Supervisory Regulators and the Government -- 10.3 Where Do Corporate Governance Go from Here -- Agenda for Further Research -- 10.3.1 Broadening the Scope and Use of Annual Reports for Qualitative Corporate Governance -- 10.3.2 Broader Stakeholder Governance Reform-Impossible or Unwillingness for Legal Changes? -- 10.3.3 Disclosure of Code of Best Practice: Enforcement Still Remains Insufficient -- 10.3.4 Focus Should Move from Physical Structures to Behavioural in Governance Decision-Making -- 10.3.5 Broadening the Scope of Disclosure Research Datasets -- 10.3.6 Call for Further Studies on Financial Supervision Effectiveness: Investigate the Investigators? -- 10.4 Conclusion -- References -- 11 Conclusion -- References -- Appendices Appendix 1: Corporate Governance Measuring Criteria of Scoring Method Used Corporate governance Electronic books Erscheint auch als Druck-Ausgabe Akuffo, Jonas Abraham Corporate Governance and Accountability of Financial Institutions Cham : Springer International Publishing AG,c2021 9783030640453 |
| spellingShingle | Akuffo, Jonas Abraham Corporate Governance and Accountability of Financial Institutions The Power and Illusion of Quality Corporate Disclosure Intro -- Series Editors' Foreword -- Preface -- Acknowledgements -- Contents -- Abbreviations -- List of Figures -- List of Tables -- 1 Introduction -- References -- 2 Corporate Governance Development: A Reaction or Deliberate Policy Thought? -- 2.1 Introduction -- 2.2 Defining Financial Institution Corporate Governance? -- 2.3 The Importance of Sound Financial Institution Corporate Governance -- 2.4 United Kingdom Corporate Governance Development -- 2.5 Corporate Governance Development in the European Union -- 2.6 Development in the United States -- 2.7 Conclusion -- References -- 3 Rethinking of Corporate Governance in Financial Institutions: Do we Need a New Theory? -- 3.1 Introduction -- 3.2 Corporate Governance Framework in Financial Institutions Research -- 3.3 Is There a Difference Between Financial Institutions and Generic Concept of Ordinary Firm? -- 3.4 Research on Financial Intermediaries Internal Corporate Governance and Mechanisms of Accountability -- 3.4.1 The Role of Bank Boards of Directors in Corporate Governance -- 3.4.1.1 Board Size, Expertise and Independence -- 3.4.1.2 Board Meeting Frequency -- 3.4.1.3 Role of Audit Committee -- 3.4.2 Senior Management Compensation and Corporate Governance -- 3.5 Research on Financial Intermediaries External Corporate Governance and Mechanisms of Accountability -- 3.5.1 Role of Regulation, Supervision and Law and Corporate Governance -- 3.5.2 Institutional Ownership and Corporate Governance -- 3.5.3 Market for Corporate Control (Anti-Takeover) and Corporate Governance -- 3.6 The Academic Data on the Link Between Corporate Governance Performance -- 3.7 Conclusion -- References -- 4 Walking a Fine Line: Governance, Accountability Mechanisms and Disclosure Literature -- 4.1 Introduction -- 4.2 How Is Corporate Governance Defined? 4.3 Exploring the Association Between Corporate Governance and Concept of Accountability -- 4.3.1 Overview of Concept and Definition -- 4.3.2 Mechanisms of Accountability in Corporate Governance in Accounting Studies -- 4.4 The Nature of Discosure Studies in Corporate Governance -- 4.4.1 Importance and Nature of Research Evidence -- 4.4.2 Empirical Surveys on Measuring Quality, Contents and Levels of Details Accounting Disclosure Reporting -- 4.4.2.1 Overview of the Method of Content Analysis in Accounting Studies -- 4.4.2.2 Studies Measuring Quality and Reporting Details in Accounting Disclosures -- 4.5 Gaps in Prior Research on Corporate Governance and Accountability in Accounting and Finance -- 4.5.1 Measurement of Disclosure Quality in Corporate Governance Studies -- 4.5.2 Causation and Endogeneity Problems -- 4.5.3 Lack of Studies with Longitudinal Focus -- 4.5.4 Lack of In-Depth Intra-sector Studies -- 4.5.5 Lack of Focus on Consistent Use of Governance Categories and Findings -- 4.5.6 Lack of Consistent and Conclusive Overall Findings -- 4.6 Conclusion -- References -- 5 To Blame? The Less Talked About Cause of the 2007-2009 Financial Crisis -- 5.1 Introduction -- 5.2 The Cost/Impact of the Global Financial Crisis -- 5.3 The 2007/08 Banking Crisis and Lapses in Accountability of Corporate Governance Mechanisms -- 5.3.1 Inadequacy of Risk Management in Addressing Corporate Governance -- 5.3.2 Compensation and Misalignment of Enticement Arrangements in Financial Institutions -- 5.3.3 Lapses in Board Behaviours and Competence -- 5.3.4 Lack of Active Shareholder Engagement in Scrutinising Board of Directors -- 5.3.5 The Ineffectiveness of Oversight Governance Structure -- 5.3.6 Gaps in Disclosure and Accounting Standards -- 5.3.7 Misleading Information Provided by Rating Agencies -- 5.4 Conclusion -- References 6 Why? Examining and Understanding the UK Financial System and Its Regulatory Framework for Corporate Governance -- 6.1 Introduction -- 6.2 Why the United Kingdom Is a Major International Financial Centre -- 6.3 The Structure of Banking (Deposit-Taking) Institutions -- 6.3.1 General Functions of the Financial Services Sector -- 6.3.2 The Size and Number of Banks in the United Kingdom -- 6.3.3 UK Bank Lending, Funding and Other Assets -- 6.3.4 UK Largest Banks and Consolidation After Financial Crisis in 2007/08 -- 6.4 The Structure of the Financial Market in the United Kingdom -- 6.4.1 The Insurance Market in the United Kingdom -- 6.4.2 The Fund Management Industry in the United Kingdom -- 6.4.3 The Structure of the Payment and Settlement System in the United Kingdom -- 6.4.4 Financial Sector Contribution to UK Economy -- 6.5 Financial Sector Supervision and Bank Regulation in the United Kingdom -- 6.5.1 The UK Regulatory Framework for Corporate Governance -- 6.5.1.1 The Overview of Structure and Sources of UK Corporate Governance Regimes -- 6.5.1.2 The United Kingdom Corporate Governance Code -- 6.5.2 The UK Financial Regulatory Framework Applicable to Banks -- 6.5.2.1 The Financial Services and Markets Act: The Statutory Regime -- 6.5.2.2 The Structure of the Financial Service Authority Corporate Governance -- 6.5.2.3 The Interaction of Company Law and Corporate Governance Regime -- 6.5.2.4 The Regulatory Rule Pertinent to Banks Corporate Governance -- 6.5.3 UK Prudential Regulation and Mechanisms -- 6.6 European Banking Supervisory and Corporate Governance Framework -- 6.7 US Financial Industry Corporate Governance Supervisory Framework -- 6.8 Conclusion -- References -- 7 A Review of Corporate Governance and Accountability Mechanisms in UK Financial Institutions-What Is Working and What Is Not? -- 7.1 Introduction 7.2 Approach to Evaluating Corporate Governance Document Contents -- 7.3 Presentation of Overall Disclosure Findings and Analysis -- 7.3.1 Presentation of Main Theme Findings and Analysis -- 7.3.2 Findings of Overall Analysis of Quality Level Scores -- 7.3.3 Finding of Overall Long-Term Trend and Evaluation -- 7.4 Conclusion -- References -- 8 Power! Qualitative Corporate Governance Disclosures in UK Financial Institutions -- 8.1 Introduction -- 8.2 Findings Per Dimension of Main Corporate Governance Themes -- 8.2.1 Disclosure of Corporate Governance in Context Findings -- 8.2.1.1 Statement of Compliance for Codes and Standards Disclosure -- 8.2.1.2 Statement of Non-compliance for Codes and Standards Disclosure -- 8.2.2 Disclosure of Board Leadership Findings -- 8.2.2.1 The Role of Bank Board of Directors Disclosure -- 8.2.2.2 The Role of Bank Board Chairman Disclosure -- 8.2.3 Disclosure of Board Effectiveness Findings -- 8.2.3.1 Board Size Narrative Disclosures -- 8.2.3.2 Board Balance/Composition Disclosures -- 8.2.3.3 Board Meetings Disclosure -- 8.2.3.4 Non-executive Directors Independent Scrutiny Disclosure -- 8.2.3.5 Board Evaluation Disclosures -- 8.2.3.6 Board Committees' Workings -- 8.2.3.7 Board Refreshment -- 8.2.4 Disclosure of Accountability Findings -- 8.2.4.1 Risk Management and Internal Control Disclosures Information -- 8.2.4.2 Internal Audit Disclosure -- 8.2.4.3 External Audit Disclosures -- 8.2.4.4 Audit Committee Scrutiny Disclosures -- 8.2.5 Disclosure of Performance/Results Findings -- 8.2.5.1 Key Performance Indicators Disclosures Information -- 8.2.5.2 Code of Conduct or Ethics Disclosures Information -- 8.2.5.3 Whistleblowing Disclosures Information -- 8.2.5.4 Breaches and Penalties Disclosures Information -- 8.3 Conclusion -- References 9 The Inside Scoop-What Stakeholders' Think of Corporate Governance in Financial Institutions -- 9.1 Introduction -- 9.2 The Notion of Financial Institution Stakeholders and Shareholders -- 9.3 The Function of Financial Institution Stakeholders in Corporate Governance and Disclosure Accountability -- 9.4 Corporate Governance Issues in Other Financial Institutions -- 9.5 The Importance of Other Financial Institutions in the Financial Market -- 9.6 Corporate Governance and Disclosures as it Applies to Non-banking Financial Institutions -- 9.6.1 Legal Frameworks and Regulation of NBFIs -- 9.6.2 Accountability Governance and Supervision of NBFIs -- 9.7 Governance Policy Issues Affecting Non-banking Financial Institutions -- 9.8 Conclusion -- References -- 10 A New Dawn: Accountable, Transparent Governance...What the Practitioners Want? -- 10.1 Introduction -- 10.2 Qualitative Disclosures: Drawing Managerial Implications for Key Stakeholders -- 10.2.1 Is the Governance Reporting Structure Still Fit for Boards and Management in the United Kingdom? -- 10.2.2 Providing and Improving Information Transparency to Shareholders, Supervisory Regulators and the Government -- 10.3 Where Do Corporate Governance Go from Here -- Agenda for Further Research -- 10.3.1 Broadening the Scope and Use of Annual Reports for Qualitative Corporate Governance -- 10.3.2 Broader Stakeholder Governance Reform-Impossible or Unwillingness for Legal Changes? -- 10.3.3 Disclosure of Code of Best Practice: Enforcement Still Remains Insufficient -- 10.3.4 Focus Should Move from Physical Structures to Behavioural in Governance Decision-Making -- 10.3.5 Broadening the Scope of Disclosure Research Datasets -- 10.3.6 Call for Further Studies on Financial Supervision Effectiveness: Investigate the Investigators? -- 10.4 Conclusion -- References -- 11 Conclusion -- References -- Appendices Appendix 1: Corporate Governance Measuring Criteria of Scoring Method Used Corporate governance |
| title | Corporate Governance and Accountability of Financial Institutions The Power and Illusion of Quality Corporate Disclosure |
| title_auth | Corporate Governance and Accountability of Financial Institutions The Power and Illusion of Quality Corporate Disclosure |
| title_exact_search | Corporate Governance and Accountability of Financial Institutions The Power and Illusion of Quality Corporate Disclosure |
| title_exact_search_txtP | Corporate Governance and Accountability of Financial Institutions The Power and Illusion of Quality Corporate Disclosure |
| title_full | Corporate Governance and Accountability of Financial Institutions The Power and Illusion of Quality Corporate Disclosure |
| title_fullStr | Corporate Governance and Accountability of Financial Institutions The Power and Illusion of Quality Corporate Disclosure |
| title_full_unstemmed | Corporate Governance and Accountability of Financial Institutions The Power and Illusion of Quality Corporate Disclosure |
| title_short | Corporate Governance and Accountability of Financial Institutions |
| title_sort | corporate governance and accountability of financial institutions the power and illusion of quality corporate disclosure |
| title_sub | The Power and Illusion of Quality Corporate Disclosure |
| topic | Corporate governance |
| topic_facet | Corporate governance |
| work_keys_str_mv | AT akuffojonasabraham corporategovernanceandaccountabilityoffinancialinstitutionsthepowerandillusionofqualitycorporatedisclosure |