The article proposes a policy framework for analysing corporate governance toward sustainable development. The aim is to set up a framework for analysing market evolution toward sustainability. In the first section, the paper briefly refers to recent theories about both market and government failures where some scepticism about setting the framework conditions for market actors becomes visible....

Available online 13 November 2014 This study examines the relationship between family firms and earnings management by considering the influence of board independence. Based on a sample of 379 listed high-technology firms over 7 years in Taiwan, we find that family firms are positively related to earnings management. Further, we find two interaction effects: (1) the proportion of independent di...

Received: 25 April 2006 Revised: 30 July 2008 Accepted: 6 August 2008 Online publication date: 12 March 2009 Abstract The last decade of work in corporate governance has shown that weak legal institutions at the country level hinder firms in emerging economies from accessing finance and technology affordably. To attract outside resources, these firms must often use external commitments for repa...

" The superior man understands righteousness; the inferior man understands profit. " (Confucius)

Ethics and Information Communication Technology (ICT) Governance both have their place in today’s business organisations, but can their practical applications present an ethical ambiguity for the IT professional employed within the business organisation? The guidelines contained within various codes of ethics recommend principles regarding the ethical behaviour of individual IT professionals. I...

This paper explores the question of whether the institution of the stock market is likely to be helpful to low and middle income countries in promoting development of their real economy and ensuring fast industrial growth. The case for and against the stock market inevitably involves a discussion of the important related subjects of corporate finance, corporate governance and corporate law. Con...