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Accounting and Financial Reporting: Global Aspirations, Local Realities  

Lawrence A. Cunningham

Online publication date:
Sep 2015
This chapter examines the functions of corporate accounting and financial reporting around the world, with particular emphasis on how local realities that explain persistent diversity ... More

Bank Governance  

John Armour

Online publication date:
Oct 2016
According to a common narrative, the failure of banks in the financial crisis reflected poor corporate governance practices, as well as inadequate prudential regulatory safeguards. Yet it ... More

A Behavioral Perspective on Corporate Law and Corporate Governance  

Jaap Winter

Online publication date:
Jun 2015
This chapter examines corporate law and governance from a behavioral perspective. It begins with an overview of the growing body of behavioral knowledge and its impact on the core ... More

The Benefits and Costs of Indices in Empirical Corporate Governance Research  

Allen Ferrell

Online publication date:
Jan 2017
This chapter reviews the benefits and costs of using indices, in particular the G- and E-indices, in empirical corporate governance research. As with corporate governance itself, the ... More

The Board of Directors  

Stephen M. Bainbridge

Online publication date:
Aug 2015
This chapter explores issues relating to the board of directors. Focusing on the formal model of corporate governance, it considers why corporate decisions are made through the exercise of ... More

Comparative Corporate Governance in Closely Held Corporations  

Holger Fleischer

Online publication date:
Apr 2016
This chapter examines issues relating to corporate governance in closely held corporations. It begins by describing the typical characteristics of closely held corporations, with ... More

Comparative Corporate Insolvency Law  

Horst Eidenmüller

Online publication date:
Dec 2016
This chapter deals with fundamental issues of corporate insolvency (bankruptcy) law. Particular attention is paid to the agency problems related to “insolvency (bankruptcy) governance” of ... More

Competition and Merger Law and Policy  

Okeoghene Odudu

Print publication date:
Jul 2015
Online publication date:
Apr 2015
This chapter deals with the European Union law on competition and mergers, with emphasis on the provisions of Articles 101 and 102 of the TFEU. The role of markets is to coordinate supply ... More

The Compliance Function: An Overview  

Geoffrey Parsons Miller

Online publication date:
Oct 2015
This chapter discusses the compliance function, a form of internalized law enforcement employed by corporations and other complex organizations to ensure that employees and others ... More


Gerald Thain

Print publication date:
Jun 2005
Online publication date:
Sep 2012
Consumer law, while now an established field, remains very much in flux, subject to shifting not only with the political winds but also with the willingness of individuals to identify ... More