...Rupert McNeil; Katie Rimmington The Combined Code enshrines the principles of corporate governance for UK companies. It has been very influential but many companies also question its value. The authors, with the help of survey results from Deloitte, assess the change which is being brought about...

... is a targeted examination of the board of directors and corporate strategy with its hit‐or‐miss approach. It is a look at corporate governance and its key stakeholders and what it can mean in the risk management context. The latest International Accounting Standards and the new Basel II banking regulations...

... Authors 2004 Corporate governance Risk management Regulation USA Looking at corporate regulation in the UK from a historical perspective, two substantial changes have occurred. First, there are now far more rules and codes with which companies must comply. Second, there are heightened...

... towards a more regulated environment has been seen throughout the development of the newly revised Combined Code – effective for accounting periods beginning on or after 1 November 2003. By drastically increasing the number of corporate governance principles through inclusion of an additional 21...

... are to be avoided, as avoided they must be, head offices must get back in touch with reality. © Authors 2004 Shareholders Corporate governance Financial reporting Remuneration Auditing Ethics ...

...Robert G. Eccles The author, one of the leading business thinkers in the USA and a former Harvard Business School professor, puts forward his hopes and fears for the year 2004. He hopes that the worlds of financial reporting and corporate governance will become clearer and more effective but he...

.... If one enterprise will absorb a majority of the expected losses and another company will receive a majority of expected residual returns, then the company absorbing a majority of the losses should consolidate the VIE. Corporate governance Financial reporting Earnings Debts Investors Risk...

...George Littlejohn There have been many efforts at improving corporate governance in the last few years following the spate of American corporate scandals. The reforms have resulted in the focus now moving to one of the most glaring anomalies in the link of safeguards against the risk...

... with complexity: there is a lot of risk about, and more of it coming all the time. Risk management Financial institutions Regulation Banking Financial instruments Corporate Governance © Emerald Group Publishing Limited 2004 One of the shock results of the survey is the high place earned...

... of the regulatory cycle. By doing so, they can afford themselves a competitive advantage, and reduce the chances of facing severe corporate and personal penalties. © MCB UP Limited 2003 Regulations Risk Risk management Compliance Corporate governance Neil Gerrard Despite a host of high...

..., and performance enhancement can improve the bottom line. In an era when corporate governance is a critical driver for risk management, behaviour‐based systems are key to embedding best practice throughout the organisation. Figure 1 –‐ The reactive management or “fire‐fighter approach” Figure...

... that good corporate governance brings greater investment but there are important disciplines which ensure the strength of corporate governance and which must be firm but evolving to ensure success. It is interesting to note, too, that if one looks at the corporate governance arrangements in place...

...Richard Raeburn The author argues that in difficult times for risk and corporate governance the corporate treasurer is increasingly the most valuable source of information for non‐executive directors. Risk is at the heart of the work of the corporate treasurer. This is particularly true...

... by the ICAEW, show how progress may be made and suggest that the importance of embedding the process in the organisation may lift some of the pressures on audit committees. Risk management Financial services Audit committees Corporate governance © Company 2001 Boards aside, for the non...

...Neal Writer Corporate governance in the financial services sector is influenced by factors peculiar to the industry. The author assesses the influence of analysts and points out that reporting timetables across the industry mean that peer pressure becomes an unusually influential factor. He...

... with an overview of the forces which make an agreed standard a necessity. © MCB UP Limited 2000 Risk management Professions Corporate governance Value United Kingdom RISK MANAGEMENT Risk management: the need to set standards Terry Simister explains the background behind the initiative led...