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International Corporate Governance After Sarbanes-Oxley
by Greg N. Gregoriou Paul Ali"The Sabanes-Oxley Act has been one of the most significant developments in corporate and securities regulation since the New Deal. This collection of important articles would be a valuable resource for anyone seeking to understand Sabanes-Oxley's far-reaching effects on corporate governance in the United States and elsewhere."--Jesse Fried, coauthor of Pay Without Performance: The Unfulfilled Promise of Executive Compensation and Professor of Law at the University of California, Berkeley"The editors have assembled the latest cutting-edge research on international corporate governance by respected academics in this field. In this handbook, the editors deal with all aspects of the significant legislative changes to corporate governance regulation. It introduces the reader to the new rules that will certainly improve the reliability and the accuracy of disclosures made by corporations. The book comes at the right moment with the recent scandals such as Enron, which will educate all readers especially shareholders of corporate stock."--Komlan Sedzro, Professor of Finance, University of Quebec at Montreal"Today, corporate governance is a topic at the center of public policy debate in most industrialized countries. The range of concerns; the variety of approaches; and their tendency to converge in some areas or diverge in others (not always in the right directions) are emphatically demonstrated by these essays. There is material here of enormous interest for scholars of comparative law and economic regulation. And significantly, the presentation of essays from legal, financial, and regulatory viewpoints demonstrates the growing practical as well as theoretical utility of interdisciplinary work in this area. Professors Ali and Gregoriou are to be warmly congratulated for their skill and initiative in assembling an important publication, as well as for their own contributions to interdisciplinary scholarship."--R. P. Austin, BA, LLM (Sydney), DPhil (Oxon), Supreme Court of New South Wales"This very international collection emphasizes the economic line of descent, while including legal and socio-legal contributions. It fills a very important gap in our empirical knowledge of corporate governance. It is accessible and comprehensive and will greatly assist readers from all relevant disciplines, who are trying to discern the shape of corporate governance as a mature field."--Dimity Kingsford Smith, Professor of Law, University of New South Wales
The International Corporate Governance System
by Felix I. LessamboThis book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.
International Corporate Law and Financial Market Regulation: On Lawmaking for Corporations and Capital Markets (International Corporate Law and Financial Market Regulation)
by Katja LangenbucherWhy and in what ways have lawyers been importing economic theories into a legal environment, and how has this shaped scholarly research, judicial and legislative work? Since the financial crisis, corporate or capital markets law has been the focus of attention by academia and media. Formal modelling has been used to describe how capital markets work and, later, been criticised for its abstract assumptions. Empirical legal studies and regulatory impact assessments offered different ways forward. This book presents a new approach to the risks and benefits of interdisciplinary policy work. The benefits economic theory brings for reliable and tested lawmaking are contrasted with important challenges including the significant differences of research methodology, leading to misunderstandings and problems of efficient implementation of economic theory's findings into the legal world. Katja Langenbucher's innovative research scrutinises the potential of economic theory to European legislators faced with a lack of democratic accountability.
International Corporate Personhood: Business and the Bodyless in International Law
by Kevin CrowThis book tracks the phenomenon of international corporate personhood (ICP) in international law and explores many legal issues raised in its wake. It sketches a theory of the ICP and encourages engagement with its amorphous legal nature through reimagination of international law beyond the State, in service to humanity. The book offers two primary contributions, one descriptive and one normative. The descriptive section of the book sketches a history of the emergence of the ICP and discusses existing analogical approaches to theorizing the corporation in international law. It then turns to an analysis of the primary judicial decisions and international legal instruments that animate internationally a concept that began in U.S. domestic law. The descriptive section concludes with a list of twenty-two judge-made and text-made rights and privileges presently available to the ICP that are not available to other international legal personalities; these are later categorized into ‘active’ and ‘passive’ rights. The normative section of the book begins the shift from what is to what ought to be by sketching a theory of the ICP that – unlike existing attempts to place the corporation in international legal theory – does not rely on analogical reasoning. Rather, it adopts the Jessupian emphasis on ‘human problems’ and encourages pragmatic, solution-oriented legal analysis and interpretation, especially in arbitral tribunals and international courts where legal reasoning is frequently borrowed from domestic law and international treaty regimes. It suggests that ICPs should have ‘passive’ or procedural rights that cater to problems that can be characterized as ‘universal’ but that international law should avoid universalizing ‘active’ or substantive rights which ICPs can shape through agency. The book concludes by identifying new trajectories in law relevant to the future and evolution of the ICP. This book will be most useful to students and practitioners of international law but provides riveting material for anyone interested in understanding the phenomenon of international corporate personhood or the international law surrounding corporations more generally.
International Corporate Reporting: Global and Diverse
by Pauline Weetman Ioannis Tsalavoutas Paul GordonThis textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.
International Crime in the 20th Century
by Paul KnepperBetween 1919 and 1939, crime received a prominent place on the international public agenda. This book explores the blueprint for twenty-first century international crime prevention - The League of Nations approach - which established institutions for confronting dangerous drugs, traffic in women and terrorist violence.
International Crisis Management: The Approach of European States (Routledge Studies in Governance and Change in the Global Era)
by Marc HoubenOver the past fifty years, crisis management has become essential to achieving and maintaining national security. This book offers a comparative analysis of the preconditions and constraints nine European states place on their participation in international crisis management operations and the important consequences of such decisions, and provides a theoretical framework to help the reader understand this complex decision-making process.
International Cultural Tourism
by David Leslie Marianna SigalaInternational Cultural Tourism: management, implications and cases provides a comprehensive exploration of the management, operations and marketing of cultural tourism attractions and resources in a global context. Topics explored include: * For the first time, an evaluation of the use and transformational impact of global media and new ICT in the management and marketing of cultural tourism attractions and resources. * The changing nature of the global cultural tourism marketplace (including demand, supply, product development and political changes). * Consumer behaviour, profiles and motivations of cultural tourists.* Environmental performance, management and wider issues of social and cultural sustainability.Written by a team of contributors from Australia, Hong Kong, UK, US, Canada, Mexico, Portugal, South Africa and Finland, this text provides a thoroughly global insight into the issues and techniques involved in the successful management and marketing of cultural attractions.* An overview of the way in which cultural tourism resources and attractions are managed and marketed in a global context. * Analysis of the demand, profiles and motivation of tourists * An investigation of the transformational and dynamic impacts of new technologies on cultural resources and products * International contributor team provide case studies from first-hand experience and research
International Currency Exposure (CESifo Seminar Series)
by Yin-Wong Cheung Frank WestermannIssues in debates about foreign currency exposure—the denomination of liabilities or assets in foreign currency. The foreign currency denomination of contracts in international transactions can lead to international currency exposure at the country level with important economic and policy implications. When debts are denominated in foreign currency and revenues in domestic currency, exchange rate fluctuations can result in balance sheet effects for countries with either net asset or liability positions. Moreover, currency mismatch between assets and liabilities can be a cause for crises in developing and emerging economies. This book looks at the issues surrounding foreign currency exposure in today's increasingly integrated world economy.The contributors draw on cross-country as well as country-specific data. They consider international currency risk after the Swiss franc ended its one-sided peg with the euro, for example, and the foreign exchange positions of firms in Turkey and Russia. Other contributors take macroeconomic perspectives, examining the potential effects of exchange rate realignment, the pressure to appreciate on countries with current account surpluses, and the currency exposure in international trade. Finally, contributors consider the issue from finance and political economy perspectives, addressing the phenomenon of the forward premium puzzle and discussing geopolitical aspects ascending currencies. Contributors Fatih Altunok, Huseyin Aytug, Agustín S. Bénétrix, Jörg Breitung, Paul De Grauwe, Eiji Fujii, Peter Garber, Juann H. Hung, Signe Krogstrup, Philip R. Lane, Katja Mann, Arif Oduncu, Gunther Schnabl, Maria V. Sokolova, Cédric Tille
International Debt
by Otto Hieronymi Constantine A. StephanouWritten by a group of international experts, this book focuses on three interdependent themes: (a) origins and consequences of the current debt crisis; (b) the systemic nature of the crisis; (c) national and international policy efforts to avoid a global collapse and bring about lasting reforms in the Euro zone and in the financial system.
International Debt Report 2022: Updated International Debt Statistics (International Debt Report)
by World BankThe 'International Debt Report' (IDR), formerly 'International Debt Statistics' (IDS), is a longstanding annual publication of the World Bank featuring external debt statistics and analysis for the 121 low- and middle-income countries that report to the World Bank Debtor Reporting System. IDR 2022 includes (1) analyses of external debt stocks and flows from 2010 to 2021 for these countries; (2) an assessment of the evolution of the creditor composition of external debt over the past decade with particular emphasis on the emergence of nontraditional bilateral creditors and private creditors and how this has impacted the structure of borrowers' public debt portfolios and debt servicing costs, which complicates the debt restructuring process; (3) a focus on how the World Bank has sought to enhance data quality and transparency against the backdrop of rapidly changing global debt dynamics (including an increase in commercial borrowing, nontraditional lenders, and new instruments) that contribute to debt transparency issues; (4) tables and charts detailing debtor and creditor composition of debt stock and flows, terms volume, and terms of new commitments, maturity structure of future debt service payments and debt burdens, measured in relation to gross national income and export earnings for each country; and (5) a one-page summary for each country, plus global, regional, and income-group aggregates showing debt stocks and flows, relevant debt indicators, and metadata for 6 years (2010 and 2017†“2021). Unique in its coverage of the important trends and issues fundamental to the financing of low- and middle-income countries, 'International Debt Report 2022' is an indispensable resource for governments, economists, investors, financial consultants, academics, bankers, and the entire development community. For more information on IDR 2022 and related products, please visit the World Bank's Debt Statistics website at www.worldbank.org/debtstatistics.
International Debt Report 2023 (International Debt Report)
by World BankThe International Debt Report (IDR) is a longstanding annual publication of the World Bank featuring external debt statistics and analysis for the 122 countries that report to the World Bank Debtor Reporting System. IDR 2023 is the 50th annual edition and includes (1) analyses of external debt stocks and flows as of end-2022 for these countries; (2) the macroeconomic and debt outlook for 2023 and beyond; (3) a focus on improved public debt transparency and the quality of debt reporting; (4) a discussion of the need for innovative approaches to debt management; (5) a commentary on how the International Debt Statistics database serves as an indispensable resource for researchers and policy makers; and (6) a one-page snapshot of relevant debt indicators and summary of debt stocks and flows for six years (2010 and 2018†“22) for each country, plus global income group and regional aggregates. Unique in its coverage of the important trends and issues fundamental to the financing of low- and middle-income countries, IDR 2023 is an indispensable resource for governments, economists, investors, financial consultants, academics, bankers, and the entire development community. For more information on IDR 2023 and related products, please visit the World Bank’s Debt Statistics website at www.worldbank.org/debtstatistics.
International Debt Statistics 2013: External Debt of Developing Countries
by World BankInternational Debt Statistics (IDS) 2013 is a continuation of the World Bank's publications Global Development Finance, Volume II (1997 through 2009) and the earlier World Debt Tables (1973 through 1996). IDS 2013 provides statistical tables showing the external debt of 128 developing countries that report public and publicly guaranteed external debt to the World Bank's Debtor Reporting System (DRS). It also includes tables of key debt ratios for individual reporting countries and the composition of external debt stocks and flows for individual reporting countries and regional and income groups along with some graphical presentations. IDS 2013 draws on a database maintained by the World Bank External Debt (WBXD) system. Longer time series and more detailed data are available from the World Bank open databases, which contain more than 200 time series indicators, covering the years 1970 to 2011 for most reporting countries, and pipeline data for scheduled debt service payments on existing commitments to 2019. International Debt Statistics 2013 is unique in its coverage of the important trends and issues fundamental to the financing of the developing world. This report is an indispensible resource for governments, economists, investors, financial consultants, academics, bankers, and the entire development community. In addition, International Debt Statistics will showcase the broader spectrum of debt data collected and compiled by the World Bank. These include the high frequency, quarterly external debt database (QEDS) and the quarterly public sector database (QPSD) developed in partnership with the International Monetary Fund and launched by the World Bank.
International Debt Statistics 2014
by World BankInternational Debt Statistics (IDS) 2014 is a continuation of the World Bank's publications Global Development Finance, Volume II (1997 through 2009) and the earlier World Debt Tables (1973 through 1996). IDS 2014 provides statistical tables showing the external debt of 128 developing countries that report public and publicly guaranteed external debt to the World Bank's Debtor Reporting System (DRS). It also includes tables of key debt ratios for individual reporting countries and the composition of external debt stocks and flows for individual reporting countries and regional and income groups along with some graphical presentations. IDS 2014 draws on a database maintained by the World Bank External Debt (WBXD) system. Longer time series and more detailed data are available from the World Bank open databases, which contain more than 200 time series indicators, covering the years 1970 to 2012 for most reporting countries, and pipeline data for scheduled debt service payments on existing commitments to 2019. International Debt Statistics 2014 is unique in its coverage of the important trends and issues fundamental to the financing of the developing world. This report is an indispensable resource for governments, economists, investors, financial consultants, academics, bankers, and the entire development community. In addition, International Debt Statistics will showcase the broader spectrum of debt data collected and compiled by the World Bank. These include the high frequency, quarterly external debt database (QEDS) and the quarterly public sector database (QPSD) developed in partnership with the International Monetary Fund and launched by the World Bank.
International Debt Statistics 2020 (International Debt Statistics)
by World BankInternational Debt Statistics {IDS) is a longstanding annual publication of the World Bank featuring external debt statistics and analysis for the 123 low- and middle-income countries that report to the World Bank Debt Reporting System (DRS). The content coverage of IDS 2020 includes:.1) a user guide describing the IDS tables and content, definitions and rationale for country and income groupings, data notes, and description of the additional resources and comprehensive datasets available to users online, 2) a brief overview analyzing global trends in debt stocks and debt flows to low- and middleincome countries within the framework of aggregate capital flows (debt and equity), 3) a feature story on lending by the World Bank in recognition of the institution's 75th anniversary, 4) tables and charts detailing debtor and creditor composition of debt stock and flows, terms volume and terms of new commitments, maturity structure of future debt service payments and debt burdens, measured in relation to GNI and export earnings for each country, and 5) one-page summaries per country, plus global, regional and income-group aggregates showing debt stocks and flows, relevant debt indicators and m_etadata for 5 years (2014-2018).
International Debt Statistics 2021 (International Debt Statistics)
by World BankInternational Debt Statistics (IDS), a long-standing annual publication of the World Bank, features external debt statistics and analysis for the 120 low- and middle-income countries that report to the World Bank Debtor Reporting System. IDS 2021 includes (1) an overview analyzing global trends in debt stocks of and debt flows to low- and middle-income countries within the framework of aggregate capital flows (debt and equity); (2) a feature story on the World Bank and International Monetary Fund Debt Service Suspension Initiative in response to the COVID-19 pandemic; (3) tables and charts detailing debtor and creditor composition of debt stock and flows, terms of new commitments, and maturity structure of future debt service payments and debt burdens, measured in relation to gross national income and export earnings for each country; (4) one-page summaries per country, plus global, regional, and income group aggregates showing debt stocks and flows, relevant debt indicators, and metadata for six years (2009 and 2015†“19); and (5) a user guide describing the tables and content, definitions and rationale for the country and income groupings used in the report, data notes, and information about additional resources and comprehensive data sets available to users online. Unique in its coverage of the important trends and issues fundamental to the financing of low- and middle-income countries, IDS 2021 is an indispensable resource for governments, economists, investors, financial consultants, academics, bankers, and the entire development community. For more information on IDS 2021 and related products, please visit the World Bank’s Data Catalog at https://datacatalog.worldbank.org/dataset/international-debt-statistics.
International Debt Statistics 2022 (International Debt Statistics)
by World BankInternational Debt Statistics (IDS), a long-standing annual publication of the World Bank, features external debt statistics and analysis for the 123 low- and middle-income countries that report to the World Bank Debtor Reporting System. This 2022 edition of IDS includes (1) an overview analyzing global trends in debt stocks of and debt flows to low- and middle-income countries within the framework of aggregate capital flows (debt and equity); (2) an evaluation of the volume of debt service deferred through the Debt Service Suspension Initiative (DSSI) in 2020 and the 2021 extension for participating eligible countries, as well as borrowing trends and debt service costs for DSSI-eligible countries that did not participate in the initiative; (3) tables and charts detailing debtor and creditor composition of debt stock and flows, terms of new commitments, and maturity structure of future debt service payments and debt burdens, measured in relation to gross national income and export earnings for each country; (4) one-page summaries per country, plus global, regional, and income group aggregates showing debt stocks and flows, relevant debt indicators, and metadata for six years (2010 and 2016†“20); and (5) a user guide describing the tables and content, definitions and rationale for the country and income groupings used in the report, data notes, and information about additional resources and comprehensive datasets available to users online. Unique in its coverage of the important trends and issues fundamental to the financing of low- and middle-income countries, IDS 2022 is an indispensable resource for governments, economists, investors, financial consultants, academics, bankers, and the entire development community. For more information on IDS 2022 and related products, please visit the World Bank's Data Catalog at https://datacatalog.worldbank.org/dataset/international-debt-statistics.
The International Defense of Workers: Labor Rights, U.S. Trade Agreements, and State Sovereignty (Woodrow Wilson Center Series)
by Kevin J. MiddlebrookInternational trade agreements have often been criticized for limited attention to the rights of workers. The North American Agreement on Labor Cooperation (NAALC), a side agreement to the North American Free Trade Agreement (NAFTA), stands out for linking labor rights provisions to a U.S. trade agreement. Kevin J. Middlebrook provides a comprehensive and systematic examination of the NAALC, assessing its efficacy in protecting workers’ rights over the entire period it was in effect and demonstrating its broader significance for the role of trade and labor standards in U.S. foreign policy.Placing the NAALC in comparative context, Middlebrook considers various ways of promoting workers’ rights and how other U.S. international trade agreements have influenced labor rights abroad. He investigates the origins of the agreement; the political controversies among Canada, Mexico, and the United States over its scope; how the agreement operated in practice; and its longer-term policy legacies. Middlebrook emphasizes the tension between state sovereignty and the international promotion of labor rights in the negotiation and implementation of trade agreements, as well as how labor movements in one partner country can galvanize action in others.Drawing on interviews with high-level officials involved in the trade negotiations and previously unexamined primary sources, The International Defense of Workers is a groundbreaking analysis of the effects of U.S. trade agreements on labor rights.
International Development: Illusions and Realities (No-Nonsense Guides #36)
by Maggie BlackThe idea of reducing poverty and inequality and improving health, education, and job opportunities around the world is beyond criticism. Yet, the reality of development can often be confusion, contradiction, deceit, and corruption. This fully updated third edition makes a major contribution to the ongoing debate about the effectiveness of aid and development. Drawing on a wide range of sources, from international studies to personal stories, Maggie Black brings objective analysis and valuable insights to all the key themes. And she presents a forceful argument for bringing the poor and marginalised into the heart of the process.
International Development: Navigating Humanity's Greatest Challenge
by Michael WoolcockWhether understood as a long-run historical process or an intentional political project, international development transforms not only societies and economies but also key ideas about how the world works and how problems should be solved. In this compelling book, Michael Woolcock demonstrates that achieving peace and prosperity for all is supremely contingent and often contentious: the means and ends of development are often perceived as alien, unjust, and disruptive, its benefits and costs unequally borne. Many development challenges are not technical problems amenable to an expert’s solution, but require extensive deliberation to find and fit context-specific responses. Woolcock insists that it is each generation’s challenge to find shared, legitimate, and durable solutions to the moral imperative to reduce human suffering while simultaneously redressing the challenges that development success (let alone failure) inexorably brings. This skillful guide will be essential reading for students and practitioners working in this complex field, and for anyone seeking to help “make the world a better place.”
International Development and the Environment: Social Consensus and Cooperative Measures for Sustainability (Sustainable Development Goals Series)
by Shiro Hori Yukari Takamura Toshiyuki Fujita Norichika KanieThis book analyzes the interplay between development and the environment, focusing on how to forge social consensus and practices in the international community. Since the Rio Earth Summit in 1992, sustainable development has increasingly attracted the attention of the international community, and several international agreements have been concluded to combat issues such as climate change. The Sustainable Development Goals (SDGs) were introduced as common objectives, and the Paris Agreement was adopted as a subsequent outcome. In light of today’s globalized world, how to best achieve sustainable development—and prioritize climate change in particular—is an issue involving various perspectives on the environment and economic development in the global community.The book provides students, businesspeople and government officials with a concept of sustainable development that is based on using social consensus, social norms, and practices (cooperative global actions) to achieve common goals. It is divided into three parts, the first of which focuses on the goals and development needed to achieve sustainable development. The second part explores measures to promote sustainable development, while the third highlights current climate change issues and aspects related to the effective implementation of international frameworks.
International Development and the Washington Consensus: A Pluralist Perspective
by John MarangosIn this book, John Marangos offers an insightful analytical and theoretical review of the Washington Consensus and its successors among the mainstream. Following an intuitive structure, it explores international development and the Washington Consensus, as a critique through the lenses of Neoclassical economics, Post Keynesian economics, Institutional economics, and Marxist economics. Ultimately, it provides a compelling alternative perspective to the dominant development paradigm, and enables readers to identify the interconnections, interrelationships, and intercontradictions between different frameworks and policies. It will be a valuable supplementary reading for students, researchers, and policymakers in international development, development economics, heterodox economics, and the history of economic thought.
International Development Assistance: Policy Drivers and Performance (EADI Global Development Series)
by Olav StokkeThis book provides a comprehensive search for the basic political drivers of international development cooperation, based on the policy and performance of the OECD countries from the early 1960s to the present. The author focuses on the stated and implemented policies of the four so-called frontrunners and the Western hegemon, scrutinizing the changing trends in the justifications, objectives and guidelines set for the policy and their evolving performance vis-à-vis the international ODA target. Through extensive research, the work examines predominant world-views, societal value systems and foreign policy traditions, in order to find the policy drivers that vary nation to nation and how development assistance has evolved globally.
International Development Assistance and the BRICS (Governing China in the 21st Century)
by Yijia Jing Jose A. Puppim de OliveiraThis book aims to bring together a series of analyses on international development assistance in the BRICS, the group of countries that includes Brazil, Russia, India, China and South Africa. The BRICS states comprise approximately 3 billion people (~40% of the World’s population) and in terms of GDP account for 16.8 trillion dollars (~22% of the World’s economy). Over the last decade the loose coalition has evolved to become a formal partnership on both economic and political fronts. The first formal meeting of the then-four BRIC countries took place in 2006 during the United Nations General Assembly. This was followed in 2009 by the first summit of BRICS' heads of state, an event which has been convened annually ever since. On 3-5 September 2017, the ninth BRICS Summit was hosted in Xiamen, China. This book, an anthology of scholars based in BRICS countries, provides invaluable insights into the emerging global south coalition, and will be of interest to scholars, employees of NGOs, and China watchers.