{"id":693,"date":"2022-03-03T08:08:31","date_gmt":"2022-03-03T08:08:31","guid":{"rendered":"http:\/\/percursoseideias.iscet.pt\/?page_id=693"},"modified":"2022-03-07T18:29:49","modified_gmt":"2022-03-07T18:29:49","slug":"pi_2018_n08_0004-2","status":"publish","type":"page","link":"https:\/\/percursoseideias.iscet.pt\/index.php\/pi_2018_n08_0004-2\/","title":{"rendered":"Volume 8 &#8211; 2018 (0004)"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"436\" height=\"640\" src=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/revista-percursos-ideias-8.png\" alt=\"\" class=\"wp-image-230\" srcset=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/revista-percursos-ideias-8.png 436w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/revista-percursos-ideias-8-204x300.png 204w\" sizes=\"auto, (max-width: 436px) 100vw, 436px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center\" style=\"font-size:16px\"><a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/pi_2018_n08_0001-2\/\"><img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"13\" class=\"wp-image-373\" style=\"width: 16px;\" src=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Left.jpg\" alt=\"\" srcset=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Left.jpg 1150w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Left-300x239.jpg 300w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Left-1024x816.jpg 1024w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Left-768x612.jpg 768w\" sizes=\"auto, (max-width: 16px) 100vw, 16px\" \/><\/a>  <a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/pi_2018_n08_0003-2\/\"><img loading=\"lazy\" decoding=\"async\" width=\"11\" height=\"12\" class=\"wp-image-371\" style=\"width: 11px;\" src=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left.jpg\" alt=\"\" srcset=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left.jpg 820w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left-269x300.jpg 269w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left-150x150.jpg 150w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left-768x858.jpg 768w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left-80x80.jpg 80w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Left-320x320.jpg 320w\" sizes=\"auto, (max-width: 11px) 100vw, 11px\" \/><\/a>  <a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/volume-8-2018\/\">Contents<\/a>  <a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/pi_2018_n08_0005-2\/\"><img loading=\"lazy\" decoding=\"async\" width=\"11\" height=\"12\" class=\"wp-image-372\" style=\"width: 11px;\" src=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right.jpg\" alt=\"\" srcset=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right.jpg 820w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right-269x300.jpg 269w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right-150x150.jpg 150w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right-768x858.jpg 768w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right-80x80.jpg 80w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/Arrow_Right-320x320.jpg 320w\" sizes=\"auto, (max-width: 11px) 100vw, 11px\" \/><\/a>  <a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/pi_2018_n08_0010-2\/\"><img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"13\" class=\"wp-image-374\" style=\"width: 16px;\" src=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Right.jpg\" alt=\"\" srcset=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Right.jpg 1150w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Right-300x239.jpg 300w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Right-1024x816.jpg 1024w, https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/DoubleArrow_Right-768x612.jpg 768w\" sizes=\"auto, (max-width: 16px) 100vw, 16px\" \/><\/a><br><a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/archive\/\">Archive<\/a><br><a href=\"https:\/\/percursoseideias.iscet.pt\/index.php\/current-issues\/\">Current issue<\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p style=\"font-size:30px\"><strong>A Emerg\u00eancia e Desenvolvimento global do Corporate Governance<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Cl\u00e1udio Flores <a rel=\"noreferrer noopener\" href=\"mailto:cflores@iscet.pt\" target=\"_blank\"><img decoding=\"async\" class=\"wp-image-299\" style=\"width: 15px;\" src=\"http:\/\/magano.com\/percursoseideias\/wp-content\/uploads\/2022\/02\/envelope.png\" alt=\"\"><\/a><sup>1<\/sup><\/p>\n\n\n\n<p style=\"font-size:15px\"><sup>1<\/sup> ISCET &#8211; High Institute of Business and Tourism Sciences, Porto, Portugal<\/p>\n\n\n\n<p style=\"font-size:16px\"><\/p>\n\n\n\n<p style=\"font-size:16px\">To cite this text:<\/p>\n\n\n\n<p style=\"font-size:15px\">Flores, C. (2018), A Emerg\u00eancia e Desenvolvimento global do Corporate Governance, <em>Percursos &amp; Ideias<\/em>, Vol. 8, pp. 30-46.<\/p>\n\n\n\n<p style=\"font-size:15px\"><a rel=\"noreferrer noopener\" href=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/PI_2018_N08_0004.pdf\" target=\"_blank\">View full text PDF<\/a> <a rel=\"noreferrer noopener\" href=\"https:\/\/percursoseideias.iscet.pt\/wp-content\/uploads\/2022\/03\/PI_2018_N08_0004.pdf\" target=\"_blank\"><img decoding=\"async\" class=\"wp-image-213\" style=\"width: 20px;\" src=\"http:\/\/magano.com\/percursoseideias\/wp-content\/uploads\/2022\/02\/PDF_logo.jpeg\" alt=\"\"><\/a> <\/p>\n\n\n\n<p><strong>Abstract<\/strong><\/p>\n\n\n\n<p style=\"font-size:16px\">Despite its extensive international analysis, are still perceivable some limitations throughout the previous studies on the \u201cCorporate Governance movement\u201d. Particularly, regarding the contextualization of the present regulatory options on that subject in the preceding juridical, historical, economical and ethical framework. For instance, through the (unavoidable) contrast between the American roots of that movement and the legal options followed by the European Union authorities as a response to the most recent economic crisis. Hence, we undertake a global and integrated approach to the above-mentioned topic, having into consideration its initial goals and the reasons behind its multidisciplinary approach.<\/p>\n\n\n\n<p><strong>Keywords<\/strong><\/p>\n\n\n\n<p style=\"font-size:16px\">Corporate governance, Corporate history, Business law, Economic and financial regulation, Business ethics.<\/p>\n\n\n\n<p><strong>References<\/strong><\/p>\n\n\n\n<p style=\"font-size:14px\">Allen, D. G.; K. McDermott (1993), <em>Accounting for success: a history of Price Waterhouse in America, 1890-1990<\/em>, Boston: Harvard Business School Press.<\/p>\n\n\n\n<p style=\"font-size:14px\">Berle, Adolf; Means, Gardiner (1932), <em>The Modern Corporation and Private Property<\/em> (1.<sup>st<\/sup> ed), New York: Commerce Clearing House.<\/p>\n\n\n\n<p style=\"font-size:14px\">Bratton, William W. (2002), \u201cEnron and the Dark Side of Shareholder Value\u201d, <em>in<\/em> <em>Tulane Law Review<\/em>, 76, pp. 1275-1361.<\/p>\n\n\n\n<p style=\"font-size:14px\">Cadbury, Adrian (2003), \u201cForeword\u201d, <em>in<\/em> Stijn Claessens, <em>Corporate Governance and Development<\/em>. <em>Corporate Governance<\/em>, 2003, pp. V-VII.<\/p>\n\n\n\n<p style=\"font-size:14px\">Cadbury Report (1992), <em>Report of the Committee on the Financial Aspects of Corporate Governance<\/em>, London: Gee, [Consult. a 06\/09\/2018]. Dispon\u00edvel em:<\/p>\n\n\n\n<p style=\"font-size:14px\">Calder, Alan (2008), <em>Corporate Governance: A Practical Guide to the Legal Frameworks and International Codes of Practice<\/em>, London: Kogan Page.<\/p>\n\n\n\n<p style=\"font-size:14px\">C\u00e2mara, Paulo (2008), \u201cO Governo das Sociedades e a Reforma do C\u00f3digo das Sociedades Comerciais\u201d, <em>i<\/em><em>n<\/em> Paulo C\u00e2mara, Rui de Oliveira Neves, Andr\u00e9 Figueiredo, Ant\u00f3nio Fernandes de Oliveira e Jos\u00e9 Ferreira Gomes, <em>C\u00f3digo das Sociedades Comerciais e Governo das Sociedades<\/em>, Coimbra: Almedina, pp. 12.<\/p>\n\n\n\n<p style=\"font-size:14px\">Carbajo Casc\u00f3n, Fernando (2012), \u201cCorrupci\u00f3n en el sector privado (i): La corrupci\u00f3n privada y el Derecho Privado Patrimonial\u201d, <em>in<\/em> <em>Iustitia<\/em>, 10, n. Diciembre, pp. 281-342. Dispon\u00edvel em: <a href=\"http:\/\/www.ecgi.org\/codes\/documents\/cadbury.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">http:\/\/www.ecgi.org\/codes\/documents\/cadbury.pdf<\/a><\/p>\n\n\n\n<p style=\"font-size:14px\">Clarke, Thomas (2004), <em>Theories of corporate governance: the philosophical foundations of corporate governance<\/em>, London\/New York: Routledge.<\/p>\n\n\n\n<p style=\"font-size:14px\">Clikeman, Paul M (2003), \u201cThe Greatest Frauds of the (Last) Century\u201d, <em>in<\/em> <em>New Accountant<\/em>, [Consult. a 06\/09\/2018]. Dispon\u00edvel em:&nbsp;<a href=\"http:\/\/www.newaccountantusa.com\/default.html\" target=\"_blank\" rel=\"noreferrer noopener\">http:\/\/www.newaccountantusa.com\/default.html<\/a><\/p>\n\n\n\n<p style=\"font-size:14px\">Coase, Ronald H. (1960), \u201cThe Problem of Social Cost\u201d, <em>in<\/em> <em>The journal of Law and Economics<\/em>, 3, pp. 1-44.<\/p>\n\n\n\n<p style=\"font-size:14px\">Coffee Jr, John. C. (2002), \u201cUnderstanding Enron: It\u2019s about the gatekeepers, stupid\u201d, <em>in<\/em> <em>The Business Lawyer<\/em>, 57, pp. 1403-1420.<\/p>\n\n\n\n<p style=\"font-size:14px\">\u2013 (2003), \u201cWhat Caused Enron \u2013 A Capsule Social and Economic History of the 1990s\u201d, <em>in<\/em> <em>Cornell L. Rev.<\/em> 89 (2003), pp. 269-309.<\/p>\n\n\n\n<p style=\"font-size:14px\">\u2013 (2004), \u201cGatekeeper Failure and Reform: The Challenge of Fashioning Relevant Reforms\u201d, in <em>Boston University Law Review<\/em>, 84 (301), pp. 301-364.<\/p>\n\n\n\n<p style=\"font-size:14px\">\u2013 (2006), <em>Gatekeepers \u2013 the professions and corporate governance<\/em>, 1.<sup>st<\/sup> ed., Oxford: Oxford University Press.<\/p>\n\n\n\n<p style=\"font-size:14px\">Comisi\u00f3n Nacional del Mercado de Valores (2003), [Consult. a 06\/09\/2018]. Dispon\u00edvel em: <a href=\"https:\/\/www.cnmv.es\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.cnmv.es\/<\/a><\/p>\n\n\n\n<p style=\"font-size:14px\">Coutinho de Abreu, Jorge Manuel (2010), <em>Governa\u00e7\u00e3o das Sociedades Comerciais<\/em>, 2.\u00aa ed., Coimbra: Almedina.<\/p>\n\n\n\n<p style=\"font-size:14px\">Deakin, Simon; Konzelmann, Suzanne J. (2006), \u201cCorporate Governance after Enron: An Age of Enlightenment\u201d, <em>in<\/em> John Armour &amp; Joseph A. McCahery (eds.), <em>After Enron, Improving Corporate Law and Modernising Securities Regulation in Europe and the US<\/em>, Oxford: Hart.<\/p>\n\n\n\n<p style=\"font-size:14px\">Dias De Carvalho, Adalberto (2012), <em>Antropologia da Exclus\u00e3o ou o Ex\u00edlio da Condi\u00e7\u00e3o Humana<\/em>, Porto: Porto Editora.<\/p>\n\n\n\n<p style=\"font-size:14px\">Eur-Lex (2012), <em>Comunica\u00e7\u00e3o da Comiss\u00e3o ao Parlamento Europeu, ao Conselho, ao Comit\u00e9 Econ\u00f3mico e Social Europeu e ao Comit\u00e9 das Regi\u00f5es, Plano de a\u00e7\u00e3o: Direito das sociedades europeu e governo das sociedades \u2013 um quadro jur\u00eddico moderno com vista a uma maior participa\u00e7\u00e3o dos acionistas e a sustentabilidade das empresas<\/em>, [Consult. a 06\/09\/2018]. Dispon\u00edvel em: <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PT\/ALL\/?uri=CELEX%3A52012DC0740\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/eur-lex.europa.eu\/legal-content\/PT\/ALL\/?uri=CELEX%3A52012DC0740<\/a><\/p>\n\n\n\n<p style=\"font-size:14px\">Fama, Eugene F. (1980), \u201cAgency Problems and the Theory of the Firm\u201d, <em>in<\/em> <em>Journal of <\/em><em>P<\/em><em>olitical Economy<\/em>, 88 (2), pp. 288-307.<\/p>\n\n\n\n<p style=\"font-size:14px\">Fama, Eugene F.; Jensen, Michael C. (1983), \u201cSeparation of Ownership and Control\u201d, <em>in<\/em> <em>Journal of Law and Economics<\/em>, 26 (2), pp. 301-325.<\/p>\n\n\n\n<p style=\"font-size:14px\">Fellman, Susanna; Kuustera\u0308, Antti; Vaara, Eero (2008), \u201cHistorical perspectives on corporate governance: reflections on ownership, participation and different modes of organizing\u201d, <em>in<\/em> Susanna Fellman, Antti Kuuster\u00e4 &amp; Eero Vaara (eds.), <em>Commentationes scientiarum socialium,<\/em> Vammala: The Finnish Society of Science and Letters, p. 7.<\/p>\n\n\n\n<p style=\"font-size:14px\">Ferris, Stephen P. (2008), \u201cEuropean Corporate Governance Codes: An Empirical Analysis of Their Content, Variability and Convergence\u201d, <em>in<\/em> <em>Corporate Governance<\/em>, pp. 1-26, [Consult. a 06\/09\/2018]. Dispon\u00edvel em: <a href=\"http:\/\/ronald.cori.missouri.edu\/cori\/www\/pages\/seminars\/Cicon-Ferris-08.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">http:\/\/ronald.cori.missouri.edu\/cori\/www\/pages\/seminars\/Cicon-Ferris-08.pdf<\/a><\/p>\n\n\n\n<p style=\"font-size:14px\">Financial Reporting Council (2012),<em> What constitutes an explanation under \u00abcomply or explain\u00bb?<\/em>, [Consult. a 06\/09\/2018]. Dispon\u00edvel em: <a href=\"https:\/\/www.frc.org.uk\/Our-Work\/Publications\/Corporate-Governance\/What-constitutes-an-explanation-under-comply-or-ex.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.frc.org.uk\/Our-Work\/Publications\/Corporate-Governance\/What-constitutes-an-explanation-under-comply-or-ex.pdf<\/a><\/p>\n\n\n\n<p style=\"font-size:14px\">\u2013 (2016), <em>The UK corporate governance code<\/em>, [Consult. a 06\/09\/2018]. Dispon\u00edvel em: <a href=\"https:\/\/www.frc.org.uk\/Our-Work\/Publications\/Corporate-Governance\/UK-Corporate-Governance-Code-April-2016.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.frc.org.uk\/Our-Work\/Publications\/Corporate-Governance\/UK-Corporate-Governance-Code-April-2016.pdf<\/a>.<\/p>\n\n\n\n<p style=\"font-size:14px\">Frentrop, Paul (2003), <em>A history of Corporate Governance 1602-2002<\/em>, Amsterdam: Collection of the Westfries Museum.<\/p>\n\n\n\n<p style=\"font-size:14px\">Gilson, J.; Kraakman, Reinier (2006), \u201cThe Mechanisms of Market efficiency twenty years later\u201d, <em>in<\/em> John Armour &amp; Joseph A. McCahery (eds.), <em>After Enron, Improving Corporate Law and Modernising Securities Regulation in Europe and the US<\/em>, Oxford: Hart.<\/p>\n\n\n\n<p style=\"font-size:14px\">Gordon, Jeffrey N. (2002), \u201cWhat Enron Means for the Management and Control of the Modern Business Corporation: Some Initial Reflections\u201d, <em>in<\/em> <em>University of Chicago Law Review<\/em>, 69, pp. 1233-1250.<\/p>\n\n\n\n<p style=\"font-size:14px\">Healy, Paul M.; Palepu, Krishna G. (2003), \u201cThe Fall of Enron\u201d, <em>in<\/em> <em>The Journal of Economic Perspectives<\/em>, 17 (2), pp. 3-26.<\/p>\n\n\n\n<p style=\"font-size:14px\">Hopt, Klaus J. (2003), \u201cModern Company and Capital Market Problems: Improving European Corporate Governance After Enron\u201d, <em>in<\/em> <em>Journal of Corporate Law Studies<\/em>, 3 (2), pp. 221-268.<\/p>\n\n\n\n<p style=\"font-size:14px\">\u2013 (2011), <em>Comparative corporate governance: The state of the art and international regulation<\/em>. <em>ECGI Working Paper Series in Law<\/em>, Brussels: European Corporate Governance Institute.<\/p>\n\n\n\n<p style=\"font-size:14px\">\u2013 (2015), \u201cCorporate Governance in Europe \u2013 A Critical Review of the European Commission\u2019s Initiatives on Corporate Law and Corporate Governance\u201d, <em>in<\/em> <em>Journal of Law &amp; Business<\/em>, 12 (1), pp. 139-213.<\/p>\n\n\n\n<p style=\"font-size:14px\">Howard, Stanley E. (1933), \u201cThe Soci\u00e9t\u00e9 Anonyme: From Joint Account to Business Corporation\u201d, in <em>The Accounting Review<\/em>, 8 (1), pp. 11-21.<\/p>\n\n\n\n<p style=\"font-size:14px\">Jackson, Steven R. (2004), \u201cThe Impact Of Accounting Scandals On Accounting Students\u201d, <em>Journal of Business<\/em>, 2 (6), pp. 1-8.<\/p>\n\n\n\n<p style=\"font-size:14px\">Jensen, Michael C.; Meckling, William H. (1976), \u201cTheory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure\u201d, <em>in<\/em> <em>Journal of Finanical Economics<\/em>, 3 (4), pp. 305-360.<\/p>\n\n\n\n<p style=\"font-size:14px\">Kaplan, Richard L. (2004), \u201cThe Mother of All Conflicts: Auditors and Their Clients\u201d, <em>in<\/em> <em>Journal of Corporation Law<\/em>, 29 (2), pp. 363-383.<\/p>\n\n\n\n<p style=\"font-size:14px\">Ketz, J. E. (2003), <em>Hidden Financial Risk: Understanding Off-Balance Sheet Accounting<\/em>, New Jersey: John Wiley &amp; Sons Inc.<\/p>\n\n\n\n<p style=\"font-size:14px\">Kirkpatrick, Grant (2009), \u201cThe Corporate Governance Lessons from the Financial Crisis<em>\u201d<\/em>, <em>in<\/em> <em>Financial Market Trends<\/em>, vol. 2009 (1), pp. 61-87.<\/p>\n\n\n\n<p style=\"font-size:14px\">La Porta, Rafael; Lopez-de-silanes, Florencio; Shleifer, Andrei; Vishny, Robert (2000), \u201cInvestor protection and corporate governance\u201d, <em>in<\/em> <em>Journal of Financial Economics<\/em>, 58, pp. 3-27.<\/p>\n\n\n\n<p style=\"font-size:14px\">Laura, H.; Camm, Frank, e Moore Nancy Y. (2000), <em>Alchian, Armen A., and Harold Demsetz, \u201cProduction, Information Costs, and Economic Organization<\/em>, 20, 1, pp. 68-71.<\/p>\n\n\n\n<p style=\"font-size:14px\">Mallin, Christine A. (2007), <em>Corporate Governance<\/em>, Second, Oxford: Oxford University Press.<\/p>\n\n\n\n<p style=\"font-size:14px\">Mata, Jos\u00e9 (2013), <em>Economia da Empresa<\/em>, 8.\u00aa ed., Lisboa: Funda\u00e7\u00e3o Calouste Gulbenkian.<\/p>\n\n\n\n<p style=\"font-size:14px\">Needles, Belverd; Powers, Marian (2003), \u201cTeaching a User Approach to the Operating Activities Section of the Statement of Cash Flows: Focus on the Cash Flow Yield Ratio\u201d, <em>in<\/em> <em>Communicator \u2013 American Accounting Association<\/em>, Spring 2003, pp. 5-9, [Consult. a 06\/09\/2018]. Dispon\u00edvel em: <a href=\"http:\/\/aaahq.org\/Portals\/0\/documents\/segments\/TYC\/Spring2003.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">http:\/\/aaahq.org\/Portals\/0\/documents\/segments\/TYC\/Spring2003.pdf<\/a><\/p>\n\n\n\n<p style=\"font-size:14px\">Newman, D. Paul (1981), \u201cAn Investigation of the Distribution of Power in the APB and FASB\u201d, <em>in Jo<\/em><em>urnal of Accounting Research<\/em>, 19 (1), pp. 247-262.<\/p>\n\n\n\n<p style=\"font-size:14px\">OCDE (2006), <em>Methodology for Assessing Implementation of the OECD Principles on Corporate Governance<\/em>, [Consult. a 06\/09\/2018]. Dispon\u00edvel em: <a href=\"http:\/\/www.oecd.org\/dataoecd\/58\/12\/37776417.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">www.oecd.org\/dataoecd\/58\/12\/37776417.pdf<\/a><\/p>\n\n\n\n<p style=\"font-size:14px\">\u2013 (2009), <em>Corporate Governance and the Financial Crisis: Key Findings and Main Messages<\/em>, Paris: OECD Steering Group on Corporate Governance.<\/p>\n\n\n\n<p style=\"font-size:14px\">\u2013 (2010), <em>Corporate Governance and the Financial Crisis \u2013 Comclusions and emerging good practices to enhance implementation of the Principles<\/em>, [Consult. a 06\/09\/2018]. Dispon\u00edvel em: <a href=\"http:\/\/www.oecd.org\/daf\/ca\/corporategovernanceandthefinancialcrisis.htm\" target=\"_blank\" rel=\"noreferrer noopener\">http:\/\/www.oecd.org\/daf\/ca\/corporategovernanceandthefinancialcrisis.htm<\/a><\/p>\n\n\n\n<p style=\"font-size:14px\">\u2013 (2015), <em>Princ\u00edpios de Governo das Sociedades do G20 e da OCDE<\/em>, Paris: Ed. OCDE.<\/p>\n\n\n\n<p style=\"font-size:14px\">Plessis, J. J. Du; Gro\u00dffeld, Bernhard; Luttermann, Claus (2007), <em>German Corporate Governance in International and European Context<\/em>, Berlin Heidelberg: Springer.<\/p>\n\n\n\n<p style=\"font-size:14px\">Prentice, Robert (2000), \u201cThe case of irrational auditor: a behavioral insight into securities fraud litigation\u201d, <em>in<\/em> <em>Northwestern University Law Review<\/em>, 95 (1), pp. 133-220.<\/p>\n\n\n\n<p style=\"font-size:14px\">Roe, Mark J. (1991), \u201cA political theory of American Corporate Finance\u201d, <em>in<\/em> <em>Columbia Law Review<\/em>, 91 (10), pp. 10-67.<\/p>\n\n\n\n<p style=\"font-size:14px\">\u2013 (1994), <em>Strong Managers, Weak Owners: The Political Roots of American Corporate Finance<\/em>, Princeton: Princeton University Press.<\/p>\n\n\n\n<p style=\"font-size:14px\">Shank, John K.; Murdock, Richard J. (1978), \u201cComparability in the Application of Reporting Standards: Some Further Evidence\u201d, <em>in<\/em> <em>The Accounting Review<\/em>, 53 (4), pp. 824-835.<\/p>\n\n\n\n<p style=\"font-size:14px\">Shleifer A.; Vishny, R. (1997), \u201cA Survey of Corporate Governance\u201d, <em>in<\/em> <em>The Journal of Finance<\/em> LII, 2 (2), pp. 737-783.<\/p>\n\n\n\n<p style=\"font-size:14px\">Skeel Jr., David A. (2006), \u201cIcarus and American Corporate Regulation\u201d, <em>in<\/em> John Armour &amp; Joseph A. McCahery (eds.), <em>After Enron, Improving Corporate Law and Modernising Securities Regulation in Europe and the US<\/em>, Oxford: Hart, pp. 155-177.<\/p>\n\n\n\n<p style=\"font-size:14px\">Sigler, Jay A.; Murphy, Joseph E.&nbsp;(eds.) (1991), <em>Corporate lawbreaking and interactive compliance: resolving the regulation-deregulation dichotomy<\/em>, New York: Quorum Books.<\/p>\n\n\n\n<p style=\"font-size:14px\">Smith, Adam (1904 [1776]), <em>An Inquiry into the Nature and Causes of the Wealth of Nations<\/em>, London: Methuen &amp; Co., [Consult. a 06\/09\/2018]. Dispon\u00edvel em <a href=\"http:\/\/www.econlib.org\/library\/Smith\/smWN.html\" target=\"_blank\" rel=\"noreferrer noopener\">http:\/\/www.econlib.org\/library\/Smith\/smWN.html<\/a><\/p>\n\n\n\n<p style=\"font-size:14px\">Tamaki, Rintaro (2015), <em>The new G20 \/ OECD Principles of Corporate Governance<\/em>, Keynote address by Deputy Secretary-General Rintaro Tamaki to the Italy Corporate Governance Conference, Milan, 4 December 2015, [Consult. a 06\/09\/2018]. Dispon\u00edvel em: <a href=\"https:\/\/www.oecd.org\/corporate\/DSG-Tamaki-CG-speech-4Dec2015.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.oecd.org\/corporate\/DSG-Tamaki-CG-speech-4Dec2015.pdf<\/a><\/p>\n\n\n\n<p style=\"font-size:14px\">United Nations (s\/d), <em>Sustainable Development Goals<\/em>, [Consult. a 06\/09\/2018]. Dispon\u00edvel em: <a href=\"https:\/\/www.un.org\/sustainabledevelopment\/sustainable-development-goals\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.un.org\/sustainabledevelopment\/sustainable-development-goals\/<\/a><\/p>\n\n\n\n<p style=\"font-size:14px\">U. S. Securities and Exchange Commission (1978<em>), <\/em><em>44th Annual Report of the Sec for the Fiscal Year Ended September<\/em>, Washington: Securities and Exchange Commission. Watts, Ross L.; Zimmerman, Jerold L. (1983), \u201cAgency Problems, Auditing, and the Theory of the Firm: Some Evidence\u201d, <em>in<\/em><em>The Journal of Law and Economics<\/em>, 26 (3), pp. 613-633.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Contents ArchiveCurrent issue A Emerg\u00eancia e Desenvolvimento global do Corporate Governance Cl\u00e1udio Flores 1 1 ISCET &#8211; High Institute of Business and Tourism Sciences, Porto, Portugal To cite this text: Flores, C. (2018), A&#46;&#46;&#46;<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-693","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/pages\/693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/comments?post=693"}],"version-history":[{"count":6,"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/pages\/693\/revisions"}],"predecessor-version":[{"id":2256,"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/pages\/693\/revisions\/2256"}],"wp:attachment":[{"href":"https:\/\/percursoseideias.iscet.pt\/index.php\/wp-json\/wp\/v2\/media?parent=693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}