2006 review of the implementation status of corporate governance disclosures
- Author: United Nations Conference on Trade and Development
- Main Title: International Accounting and Reporting Issues - 2006 Review , pp 149-172
- Publication Date: January 2008
- DOI: https://doi.org/10.18356/d235364a-en
- Language: English
The Chair introduced the agenda item and gave the floor to a member of the UNCTAD secretariat, who presented the findings of the “2006 Review of the Implementation Status of Corporate Governance Disclosures” (TD/B/COM.2/ISAR/CRP.3). He explained the methodology of the survey and highlighted the key findings, including good disclosure of financial information, relatively poor disclosure on auditing issues, the tendency of enterprises with an international listing to have better disclosure than enterprises with a local listing only, and the tendency of enterprises based in higher income countries to have better disclosure than enterprises based in lower income countries. The secretariat also highlighted the new UNCTAD publication “Guidance on Good Practices in Corporate Governance Disclosure” and explained that it served as a basis for the “2006 Review of the Implementation Status of Corporate Governance Disclosures”.
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