Kirjan tai muun kokoomateoksen osa (B2)

Accounting and corporate governance: an investigation into the associated issues in Baltic countries

Julkaisun tekijätPerera H, Schadewitz H

Painoksen nimi tai numeroSeries C 3:2007

KustantajaTampere: Esa Print


Kirjan nimi *Total quality in academic accounting : essays in honour of Kari Lukka

Sarjan nimiTurun kauppakorkeakoulun julkaisuja. Sarja C

Numero sarjassa3




The purpose of this paper is to explore the factors influencing the nature of corporate governance and the association between accounting and corporate governance in the new EU members from Baltic countries, Latvia, Estonia and Lithuania. Given that, so far, the existing literature on corporate governance has almost entirely focused on Anglo-Saxon or market-based economies, we believe that a study of three centralized (command) economy Baltic countries will provide new insights into the issues of corporate governance in different contexts, for example, with a highly standardized institutional and market setting (in terms of regulation and legislation). It will also offer possibilities to analyze the actual nature of governance issues and their determinants, other than regulation and legislation. Although these countries seem to have similar regulatory regimes, as explained later, the related governance issues can be different due to cultural and other reasons. The insights provided by this study will also be of value for theory development and practical regulatory work.

Last updated on 2021-15-11 at 13:16