Český finanční a účetní časopis 2014(3):165-176 | DOI: 10.18267/j.cfuc.417
The Position of Companies in the Czech Republic and Great Britain in the Years 2012-2013 to Corporate Governance
- Ing. Robert Jurka - doktorand; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <xjurr01@vse.cz>.
This paper deals with the development of corporate governance in companies in the Czech Republic and Great Britain in 2012-2013. Aim of this paper is not only to become familiar with the basic regulations of the issue, but also draw attention to the state of corporate governance in the area of audit committees, remuneration and nomination committees and internal audit in these countries. Article compares developments in the implementation of audit committees, remuneration, nomination and internal audit of selected listed companies on the Prague Stock Exchange in 2012 and 2013.
Keywords: Corporate governance; Audit committee; Remuneration committee; Nomination committee; Internal audit.
JEL classification: G34
Published: October 1, 2014 Show citation
References
- BCPP (2014): Hlavní stránka. Vybrané emise. [online], Praha, Burza cenných papírů Praha, c 2014, [cit. 13. 8. 2014], <http://www.bcpp.cz>.
- Deloitte - Czech Institute of Directors (2013): Zpráva o stavu správy a řízení společností v České republice v roce 2013. [online], Praha, Deloitte, c2013, [cit. 13. 8. 2014], <http://www.deloitte.cz/assets/pdf/Corporate_Governance_2013.pdf>.
- Evropská komise (2012): Modernisation of Company Law and Enhancement of Corporate Governance. [online], Brussels, European Commission, c2012, [cit. 13. 8. 2014], <http://ec.europa.eu/internal_market/company/modern/index_en.htm>.
- Grant Thornton (2013): Corporate Governance Review 2012. [online], London, Grant Thornton, c2013, [cit. 13. 8. 2014], <http://www.grant-thornton.co.uk/Global/Publication_pdf/Corporate_Governance_Review_2012.pdf>.
- OECD (2005a): Glossary of Statistical Terms. Corporate Governance. [online], Paris, Organization for Economic Corporation and Development, c2005, [cit. 13. 8. 2014], <http://stats.oecd.org/glossary/detail.asp?ID=6778>.
- OECD (2005b): OECD Guidelines on Corporate Governance of State-owned Enterprises. [online], Paris, Organization for Economic Corporation and Development, c2005, [cit. 13. 8. 2014], <http://www.oecd.org/corporate/ca/corporategovernanceofstate-ownedenterprises/348032 11.pdf>.
- Post, J. E. - Preston, L E. - Sachs, S. (2002): Redefining the Corporation: Stakeholder Management and Organizational Wealth. Redwood, Stanford University Press, 2002.
Go to original source... - Shleifer, A. - Vishny, R. W. (1997): A Survey of Corporate Governance. Journal of Finance, 1997, roč. 52, č. 2, s. 737-783.
Go to original source...
This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.
