2008 | OriginalPaper | Buchkapitel
The Evolution of Modern Corporate Governance
verfasst von : Gertrud Erismann-Peyer, Ulrich Steger, Oliver Salzmann
Erschienen in: The Insider’s View on Corporate Governance
Verlag: Palgrave Macmillan UK
Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.
Wählen Sie Textabschnitte aus um mit Künstlicher Intelligenz passenden Patente zu finden. powered by
Markieren Sie Textabschnitte, um KI-gestützt weitere passende Inhalte zu finden. powered by
The roots of corporate governance go back to the emergence of capitalism and modern stock corporations, the rise of world trade and the big multinational companies that grew up during the “Industrial Revolution” in the early nineteenth century. The discussion about good and bad corporate governance has been ongoing for many years (under a variety of monikers) and has culminated during various crises — most importantly the bursting of speculative “bubbles” which have occurred since 1852 (for more details see Steger and Amann, 2008). External auditing practices and rules on published balance sheets — everything we consider standard procedure today — are a result of these dynamics. The emergence of, and current responsibilities attributed to, the “Company Secretary” is no exception.