Good corporate governance: evidence from Fijian listed entities

Vishwa H. Prasad, Kieran James

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    Abstract

    Good Corporate Governance is the process of how the companies are directed and controlled. In Today’s market- based economy, corporations make a significant contribution to the gross domestic product. Good corporate governance means that corporations are run in the best interest of the members and the other stakeholders. Therefore, Good Corporate Governance has become an integral requirement in today’s fast changing, competitive and global economy. The scandals and failure of big corporate giants such as Enron, Arthur Anderson, Worldcom and HIH to name a few, calls for Accounting discipline to hold liability. The applicable Accounting standards including International financial reporting
    standards and the way accounting is practiced may open doors for corrupted Accountants. This paper examines corporate
    governance from an accounting perspective and suggests ways on how corporation’s valuable assets and corporate image can
    be protected by applying the best accounting practices and recommendations from capital markets unit of Reserve Bank of
    Fiji on good corporate governance. This paper uses a content analysis approach and examines the corporate governance
    practices from the annual reports of listed companies in Fiji.
    Original languageEnglish
    Pages (from-to)76-81
    Number of pages6
    JournalInternational Journal of Finance and Accounting
    Volume7
    Issue number3
    DOIs
    Publication statusPublished - 28 Aug 2018

    Keywords

    • Good Corporate Governance
    • Corporate failure
    • Compliance
    • Accountability

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