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Independent Directors' Dissent on Boards:Evidence from Listed Companies in China
Corporate Governance Independent Directors China Asia
2015/4/28
In this paper, we examine the circumstances under which so-called "independent" directors voice their independent views on public boards in a sample of Chinese firms. First, we ask why independent dir...
Social Responsibilities and Evaluation Indicators of Listed Companies in the Perspective of Interest Groups
Listed Companies Social Responsibility Interest Group Evaluation Indicator
2013/2/20
With advocating scientific outlook on development and building a harmonious society, China has paid more and more attention to corporate social responsibilities, which mean that companies should fulfi...
The voluntary disclosure of the value added statement in annual reports of Italian listed companies
value added statement annual reports voluntary disclosures Italian listed companies
2014/4/1
The paper examines some of the theoretical issues regarding the publication of the value added statement as a voluntary disclosure in the process of accounting communication. The social and economic m...