首页 > 财会类 > ACCA/CAT 正文

3 At a recent international meeting of business leaders, Seamus O’Brien said that multi-ju

时间:2021-04-25 19:37:35 解答: 155 次

3 At a recent international meeting of business leaders, Seamus O’Brien said that multi-jurisdictional attempts to

regulate corporate governance were futile because of differences in national culture. He drew particular attention to

the Organisation for Economic Co-operation and Development (OECD) and International Corporate Governance

Network (ICGN) codes, saying that they were, ‘silly attempts to harmonise practice’. He said that in some countries,

for example, there were ‘family reasons’ for making the chairman and chief executive the same person. In other

countries, he said, the separation of these roles seemed to work. Another delegate, Alliya Yongvanich, said that the

roles of chief executive and chairman should always be separated because of what she called ‘accountability to

shareholders’.

One delegate, Vincent Viola, said that the right approach was to allow each country to set up its own corporate

governance provisions. He said that it was suitable for some countries to produce and abide by their own ‘very

structured’ corporate governance provisions, but in some other parts of the world, the local culture was to allow what

he called, ‘local interpretation of the rules’. He said that some cultures valued highly structured governance systems

while others do not care as much.

Required:

(a) Explain the roles of the chairman in corporate governance. (5 marks)

正确答案:

(a) Roles of the chairman in corporate governanceThe chairman is the leader of the board of directors in a private or public company although other organisations are often runon similar governance lines. In this role, he or she is responsible for ensuring

请充值VIP继续使用(未注册用户支付后会自动注册登录)

×

95元 29元

VIP截止日期:2024-12-31 03:04:03

←请使用支付宝扫码支付

95元 29元

VIP截止日期:2024-12-31 03:04:03

←请使用微信扫码支付