文章基本信息

标题：THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND TRANSPARENCY & DISCLOSURES IN STATE OWNED ENTERPRISES (SOEs): LITERATURE REVIEW
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作者：Sally Sayyed Hussien Ahmed ; Reem Sayyed Hussien Ahmed
期刊名称：International Journal of Business and Management Studies
电子版ISSN：1309-8047
出版年度：2013
卷号：5
期号：2
出版社：Social Sciences Research Society
摘要：This research aims to determine the relationship between Corporate Governance (CG) and Transparency & Disclosures (T&D) in State Owned Enterprises (SOEs). Investigating this relationship is necessary as SOEs and Public-Private Joint ventures are continually increasing and they are facing many challenges which are different in nature from totally public or totally private sectors. In addition, they differ in many aspects like T&D requirements, and how they react to their societies. Enhancing T&D environment will lead to more positive impacts on societies. Moreover, assessing the adoption of the latest standards such as International Financial Reporting Standards (IFRS), its impact on T&D environment focusing on SOEs is covered. To achieve the aim of this research, prior literature review is discussed in order to make the relationship between CG and T&D more understandable. The last section of the research offers some conclusions and recommendations.
关键词：Corporate Governance (CG); Transparency & Disclosures (T&D); State Owned Enterprises (SOEs); International Financial Reporting Standards (IFRS)