Introduction to corporate governance in less developed and emerging economies / Mathew Tsamenyi, Shahzad Uddin -- A study of corporate governance disclosure and its country-level determinants in the emerging markets / Hakim Ben Othman, Daniel Zeghal -- Corporate governance, dual language reporting and the timeliness of annual reports on the Nairobi stock exchange / Venancio Tauringana, Martin Francis Kyeyune, Peter John Opio -- Accounting standards, corporate governance, and foreign direct investments: the experience of emerging market economies / Orhan Akisik -- Corporate governance reform and firm performance: Evidence from China / Simon S. Gao, Gordon Gao, Tianxi Zhang -- The influence of ownership structures and board practices on corporate social disclosures in Bangladesh / Afzalur Rashid, Sudhir C. Lodh -- Selective compliance with the corporate governance code in Mauritius: Is legitimacy theory at work? / Teerooven Soobaroyen, Jyoti Devi Mahadeo -- Changing regimes of governance in a less developed country / Chandana Alawattage, Danture Wickramasinghe -- The influence of social and political relations on corporate governance systems: the case of rural banks in Ghana / Adom Adu-Amoah, Mathew Tsamenyi, Joseph Mensah Onumah -- Towards a theoretical framework of corporate governance: Perspectives from Southern Africa / Esinath Ndiweni -- Corporate governance in infancy and growth an interview-based study of the development of governance and corporate regulation in Nigeria / Preye Edward Gesiye Angaye, David Gwilliam -- Corporate governance online reporting by Saudi listed companies / Khaled Hussainey, Ali Al-Nodel -- The corporate governance inertia : the role of management accounting and costing systems in a transitional public health organization / Mostafa Kamal Hassan -- The (Perceived) roles of corporate governance reforms in Malaysia: The views of corporate practitioners / Pik Kun Liew -- Corporate governance and International Financial Reporting Standard (IFRS): The case of developing countries / Ronita D. Singh, Susan Newberry -- The banks uses of smaller companies financial information in the emerging economy of Vietnam: a user's oriented model / Son Dang-Duc, Neil Marriott, Pru Marriott -- CEO duality and accounting-based performance in Egyptian listed companies : A re-examination of agency theory predictions / Ahmed Kholeif -- Board characteristics, ownership structure and earnings quality: Malaysian evidence / Hafiza Aishah Hashim, Susela Devi.

Research on accounting in LDCs argues that a well-developed corporate governance structure, including accounting infrastructure, would promote economic prosperity. Economic development requires a modern, transparent corporate governance infrastructure based on efficient capital markets. Over the past decade corporate governance reform has become an important global policy agenda driven by events such as the 1997 Asian financial crisis, major corporate scandals (such as Enron and WorldCom) and the globalisation of capital markets. In several less developed and emerging economies corporate governance reform is also driven by the adoption of international donor led economic reforms. This in particular has made corporate governance reform an essential element of the development agenda promoted by the World Bank. The papers in the volume have provided wide ranging empirical and theoretical issues that will have policy implications and also generate future academic debates. Overall, the volume advances debate on corporate governance, accountability and transparency in less developed and emerging economies. We believe the audience will find the papers interesting and insightful in terms of theoretical development, practices and policy implications.

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