Behaviour and rationality in corporate governance
Corporate scandals due to bad accounting happen too frequently for a system of corporate governance to be deemed effective. Exploring the reasons behind corporate misbehaviour, this book also answers the question of whether recent reforms are sufficient to prevent further scandals from occurring in the future.
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Introduction
Overview of corporate governance
Earnings management
Rationality or rational behaviour?
Behaviour and rationality in corporate governance
Independence of auditors and directors
Recent corporate governance failures
Implications for governance policy
Conclusion