文章基本信息

标题：Good Corporate Governance; Evidence from Fijian Listed Entities
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作者：Vishwa H. Prasad ; Vishwa H. Prasad ; Kieran James 等
期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2018
卷号：7
期号：3
页码：76-81
DOI：10.5923/j.ijfa.20180703.03
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：Good Corporate Governance is the process of how the companies are directed and controlled. In Today’s market- based economy, corporations make a significant contribution to the gross domestic product. Good corporate governance means that corporations are run in the best interest of the members and the other stakeholders. Therefore, Good Corporate Governance has become an integral requirement in today’s fast changing, competitive and global economy. The scandals and failure of big corporate giants such as Enron, Arthur Anderson, Worldcom and HIH to name a few, calls for Accounting discipline to hold liability. The applicable Accounting standards including International financial reporting standards and the way accounting is practiced may open doors for corrupted Accountants. This paper examines corporate governance from an accounting perspective and suggests ways on how corporation’s valuable assets and corporate image can be protected by applying the best accounting practices and recommendations from capital markets unit of Reserve Bank of Fiji on good corporate governance. This paper uses a content analysis approach and examines the corporate governance practices from the annual reports of listed companies in Fiji.
关键词：Good Corporate Governance; Corporate failure; Compliance; Accountability