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Constructing institutions and systems for effective corporate governance in transition economies: debt contracts and debt contracting

Day, Judith and Taylor, P.J. (2003). Constructing institutions and systems for effective corporate governance in transition economies: debt contracts and debt contracting. In: Hopper, Trevor and Zahirul, Hoque eds. Research in accounting in emerging economies. Supplement 2: accounting and accountability in emerging and transition economies, 6 (6). Elsevier, pp. 191–225.

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Abstract

This special edition (Supplement 2) of Research in Accounting in Emerging Economies (RAEE) is about the science, art, and craft of transforming accounting and accountability in emerging and transition economies. Accounting in less developed countries and, more recently, countries in transition from the communist to the capitalist systems has been a neglected area of research, possibly because of the Western-centric nature of leading research journals. This neglect is surprising for accounting is vital for the success of widespread market-based policies for economic development. Neglect of accounting issues (which is common) can imperil the overall policy aims. Fortunately, as the papers in this special issue bear testament, a lively and growing research literature is beginning to emerge on such topics in response to practical problems that are becoming manifest.

Item Type: Book Chapter
ISBN: 0-7623-1076-6, 978-0-7623-1076-0
Extra Information: Theme 3: Corporate Governance and Finance.
Constructing institutions and systems for effective corporate governance in transition economies: debt contracts and debt contracting (J. Day et al.).
Keywords: accounting--developing countries; accounting--research--developing countries; comparative accounting
Academic Unit/Department: Open University Business School
Item ID: 1992
Depositing User: Users 12 not found.
Date Deposited: 01 Jun 2006
Last Modified: 31 May 2011 14:16
URI: http://oro.open.ac.uk/id/eprint/1992
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