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date: 15 October 2019

(p. xii) Abbreviations

(p. xii) Abbreviations

ABC

Agriculture Bank of China

ABF

Associated British Foods

ADBC

Agricultural Development Bank of China

ADIA

Abu Dhabi Investment Authority

AICPA

American Institute of Certified Public Accountants

AIF

Alternative Investment Fund

AIFM

Alternative Investment Fund Management

AIMR

Association for Investment Management and Research

AIU

Audit Inspection Unit

ALI

American Law Institute

APB

Auditing Practices Board

APR

absolute priority rule

BCCI

Bank of Credit and Commerce International

BOC

Bank of China

BOFI

banks and other financial institutions

BRIC

Brazil, Russia, India, and China

Calpers

California Public Employees Retirement System

CBC

Construction Bank of China

CCB

China Construction Bank

CDB

China Development Bank

CE

corporate entrepreneurship

CEO

chief executive officer

CFP

corporate financial performance

CG

corporate governance Chexim Export–Import Bank of China

CIC

China Investment Corporation

CIC

community interest company

CII

Council of Institutional Investors

Co Sec

Company Secretary

Canadian Social Investment Database

CSR

corporate social responsibility

DBIS

Department of Business, Innovation and Skills

D/E

debt-to-equity ratio

DIP

debtor-in-possession

EBIT

earnings before interest and tax

EC

European Commission

ED

executive director

EIRIS

Ethical Investment Research Service

ENA

Ecole Nationale d’Administration

EPA

Environmental Protection Agency

EPS

earnings per share

ESMA

European Securities and Markets Authority

(ESO)

executive share option

EU

European Union

FASB

Financial Accounting Standards Board

FC

fixed costs

FCF

free cash flow

FD

finance director

FDI

foreign direct investment

FDIC

Federal Deposit Insurance Corporation

FEEM

Fondazione Eni Enrico Mattei

FRC

Financial Reporting Council

FSA

Financial Services Authority

GAAP

Generally Accepted Accounting Principles

GDP

gross domestic product

GPFG

Government Pension Fund-Global (Norway)

GRI

Global Reporting Initiative

HLT

highly leveraged transaction

HPWP

high-performance work practices

HRM

human resource management

HTP

Human Toxicity Potential

IAS

international accounting standards

IASB

International Accounting Standards Board

IBO

investor-led buyout

Institute of Chartered Accountants of England and Wales

ICBC

Industrial and Commercial Bank of China

IFAC

International Federation of Accountants

IFRS

International Financial Reporting Standards

IPO

initial public offering

IPR

intellectual property rights

IRRC

Investor Responsibility Research Center

IRS

Internal Revue Service

ISA

International Standards on Auditing

ISC

International Schareholder Committee

ISS

Institutional Shareholder Services

KEJI

Korea Economic Justice Institute

KERP

key employee retention plan

KIA

Kuwait Investment Authority

KLD

Kinder, Lydenberg, and Domini

LBO

leveraged buyout

LLSV

La Porta, Lopez-de-Silanes, Shleifer, and Vishny

LTIP

long-term incentive plan

M&A

merger and acquisition

MBI

management buy-in

MBO

management buyout

MIB

Milano Italia Borsa

MNC

multinational corporation

MNE

multinational enterprise

NASD

National Association of Securities Dealers

NED

non-executive director

NPL

nonperforming loan

NPV

net present value

NYSE

New York Stock Exchange

OECD

Organisation for Economic Co-operation and Development

OFT

Office of Fair Trading

OL

operational leverage

OLS

ordinary least squares

OTC

over the counter

PA

principalagent

Panel on Accountability and Governance

PBOC

People's Bank of China

PCAOB

Public Company Accounting Oversight Board

PE

private equity

PE-LBO

Private equity or leveraged buyout

P/E

price to earnings

PIPE

private investment in public equity

POB

Professional Oversight Board

PP

principal–principal

PTP

public to private

QIA

Qatar Investment Authority

R&D

research and development

Reg FD

Regulation Fair Disclosure

REIT

real estate investment trusts

Rem Co

remuneration committee

ROA

return on assets

ROE

return on equity

SDNY

Southern District of New York

SERPs

Senior Executive Retirement Programs

S&P

Standard and Poor's

SE

European Company

SEC

Securities and Exchange Commission

SID

senior independent director

SFAS

Statement of Financial Accounting Standards

SIRI

Sustainable Investment Research International Company

SME

small and medium-sized enterprise

SOE

state-owned enterprise

SOX

Sarbanes-Oxley Act

SWF

sovereign wealth fund

SWX

Swiss Stock Exchange

TMT

top management team

UAE

United Arab Emirates

VC

variable costs

VC

venture capital

VC

venture capitalist

VOC

varieties of capitalism