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We survey board practices in Brazil. Brazilian companies are commonly controlled by family groups or through shareholders agreements. Controlling shareholders hold a very large portion of voting shares, much more than the minimum necessary to retain control. There is widespread evidence of...
In recent decades, there have been far too many examples of the world’s business being not sufficiently attentive to governance, with little foresight as to emerging consequences, such as major oil spills, chemical leaks and Enron. Many leaders do not seem to address issues beyond short‐term...
While advisory boards have been around for a long time, they have become rather commonplace in Silicon Valley (USA) in the past decade. In fact, they are so common for new ventures as to be unremarkable and taken for granted. However, there is really very little empirical evidence about advisory...
The Ludwig report concerning currency trading losses at AIB plc was issued in March 2002. This paper reviews the Ludwig report and assesses possible implications of the report for internal control and corporate governance procedures in treasury departments.
Developing a mission statement has been considered a crucial factor in the formulation of business strategy in organisations. The mission statement promotes a sense of shared expectations in employees and, not surprisingly, it has recently been regarded as increasingly important in small‐ and...
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