作者: Simon S. M. Ho
DOI: 10.2139/SSRN.440924
关键词: Convergence (economics) 、 Shareholder 、 Business 、 Accounting 、 Intermediary 、 Corporate governance 、 Key (cryptography) 、 Accountability 、 Auditor independence
摘要: This paper reviews the background, practice, core problems, effectiveness and prospects of corporate governance in Hong Kong. Areas discussed include standard legal regulatory framework, owner-directors conflicts with minority shareholders, directors' duties board accounting/disclosure setting reporting, auditor independence accountability, market intermediaries analysts, empowering shareholders shareholder activism, convergence CG practice.