..................................................... 24 2 INTRODUCTION “An advertising campaign by the McDonald's food corporation in the late 1990s showed images of Russian soldiers and American grandfathers, young Mexican women and Australian Aboriginal children, all celebrating the thing they share in common: a love of
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impact of government and foreign affiliate influence on corporate social reporting The case of Malaysia Azlan Amran School of Management, University Science Malaysia, Penang, Malaysia, and 386 S. Susela Devi Faculty of Business and Accountancy, University of Malaya, Kuala Lumpur, Malaysia Abstract Purpose – This paper seeks to investigate the influence of government and foreign affiliates, particularly; multinational companies on corporate social reporting (CSR) development in an economy, where
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12 Reserves and Resources Report 14 Sustainability Report 24 Corporate Governance 33 Financial Report 34 Directors’ Report 44 Remuneration Report 63 Auditor’s Independence Declaration 64 Financial Statements 120 Directors’ Declaration 121 Independent Auditor’s Report to the Members 124 Shareholder Information 126 Tenement Report 131 Corporate Directory FORTESCUE METALS GROUP ANNUAL REPORT 2011 Our vision is to be
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and citizens to prioritise water management. This focus has led to distinctive approaches, changes in governance, behavioural change and technology innovation. Australia’s experience and approach to addressing water management challenges is regarded as among the most progressive in the world. This publication has been prepared by the Australian Water Association, with the support of the Australian Trade Commission (Austrade), the Department of Innovation, Industry, Science and Research (DIISR ), waterAUSTR
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Journal of Empirical Finance 18 (2011) 36–55 Contents lists available at ScienceDirect Journal of Empirical Finance j o u r n a l h o m e p a g e : w w w. e l s ev i e r. c o m / l o c a t e / j e m p f i n Corporate governance and firm value: International evidence☆ Manuel Ammann a, David Oesch b, Markus M. Schmid c,⁎ a b c Swiss Institute of Banking and Finance, University of St. Gallen, CH-9000 St. Gallen, Switzerland Department of Finance, Stern School of Business, New York University
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Corporate Governance and Accounting Conservatism in China* Donglin Xiaa and Song Zhub,** b School of Economics and Management, Tsinghua University, China School of Economics and Business Administration, Beijing Normal University, China a Abstract A principal-agent relationship exists among creditors, shareholders and management, and information asymmetry among them leads to asymmetric loss functions, which induces conservative accounting. This paper investigates the determinants of accounting
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large capital requirements (Capital assets) and stiff global competition within the airline industry, such as, the Gulf airline. The effect of the rising dollar has been significantly contributed to the hiking ticket prices of the Australian airline sector. The main Australian airlines have been impacted by the global crisis. This specific article in the Financial Times Review(Clarke & Smith, 2011), discusses that strategically Qantas was facing hard times due to the environment of the global financial
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one ordinarily residing in Australia (s201A(1)); public companies must have at least 3, with at least 2 in Aus (s201A(2)) * Directors’ role: manage or supervise the management; for companies that rely on the replaceable rules as their internal governance rules, s198A provides that “the business of a company is to be managed by or under the direction of the directors’” * Company secretary: public companies must have at least one company secretary (s204A(2)) be 18yo and have at least one residing
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‘community engagement’ (Demetrious, 2012). In other words, community engagement plays an important role in our democracy system. As Birch and Glazebrook (2000, p.41) state that corporate is under a great pressure to increase its profit, to keep a good relationship with its investors. Without doubt that ‘spin’ is a strategy for corporate in common use to frame information in a way that can be easily accepted by public who are related tosw. Gare also state that ‘The business community is becoming more isolated
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http://digitalcommons.unl.edu/libphilprac/517 THE ROLE OF AUDITORS IN FRAUD DETECTION, PREVENTION AND REPORTING IN NIGERIA OYINLOLA OLUWAGBEMIGA oluwagbemiga@in.com Tai Solarin University of Education, Ijagun , Ijebu-ode Ogun State. Abstract This study investigates the role of auditors in the detection, prevention and reporting of fraud. Data were obtained from 184 respondents in Nigeria. The findings revealed that the respondents are very concerned about the problem of fraud. In addition, the
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