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The corporate is a form of business that attracts capital and expands it. The shareholders of corporations as investors fund their money in order to get profit from their ownerships. However, there is a relationship that lies on between shareholders and managers. As we know, the shareholders receive income in the form of dividends from the managers can gain profit over the shareholders‘ ownership. As we know, shareholders receive income in the form of dividends from the profits of companies, while managers receive income from the invested works in the company. It turns out a disagreement between them and the board of directors tries to coordinate the interests of the manager with the interests of shareholders. The article examines the experience of such comparative aspects of corporate governance of leading foreign countries

  • Read count 154
  • Date of publication 01-01-2019
  • Main LanguageIngliz
  • Pages438-451
Ўзбек

Корпорация - бу шундай бизнес тури бўлиб, у сармояни жалб этиб ва уни кенгайтиришга қаратади. Акциядорлар инвесторлар каби ўз маблағларидан фойда олиш мақсадида пул сарфлашади. Бироқ бу муносабатлар акциядор ва менежерлар ўртасидаги мавжуд бўлган муносабатларга қаратилган. Маълумки, акциядорлар компания даромадларидан дивиденд кўринишида даромад олишади, менежерлар эса компаниядаги фаолиятидан даромад олади. Шу каби, тушинмовчиликларни олдини олиш мақсадида бошқарув кенгаши акциядорлар манфаатини менежерлар манфаатлари билан мувофиқлаштиришга интилади. Шунинг учун ҳам, ушбу мақола ривожланган давлатларнинг корпоратив бошқарувининг қиѐслаш жиҳатларини ўзига қамраб олади

Русский

Корпорация - это форма бизнеса, которая привлекает капитал и расширяет его. Акционеры корпораций так и как инвесторы финансируют свои деньги, чтобы получить прибыль от своих вкладов. Однако существуют взаимосвязь между акционерами и менеджерами. Как мы знаем, акционеры получают доход в виде дивидендов от прибыли компаний, в то время как менеджеры получают доход от вложенных трудов в компанию. Получается разногласие между ними и совет директоров пытается согласовать интересы менеджера с интересами акционеров. В статье рассматриваются опыт таких сравнительных аспектов корпоративного управления ведущих зарубежных странах.

English

The corporate is a form of business that attracts capital and expands it. The shareholders of corporations as investors fund their money in order to get profit from their ownerships. However, there is a relationship that lies on between shareholders and managers. As we know, the shareholders receive income in the form of dividends from the managers can gain profit over the shareholders‘ ownership. As we know, shareholders receive income in the form of dividends from the profits of companies, while managers receive income from the invested works in the company. It turns out a disagreement between them and the board of directors tries to coordinate the interests of the manager with the interests of shareholders. The article examines the experience of such comparative aspects of corporate governance of leading foreign countries

№ Name of reference
1 Beeks, W. and Brown, P. (2006). Do better-governed Australian firms make more informative disclosures? Journal of Business Finance and Accounting, Vol. 33/3-4, p. 422 -450;
2 Sarbanes-Oxley Act Of 2002 – SOX, Investopedia, https://www.investopedia.com/terms/s/sarbanesoxleyact.asp [5]. OECD, http://www.oecd.org/corporate/
3 Association of Chartered Certified Accountants (ACCA) (2009). Disclosures on Corporate Governance,Reporting Trilogy Research on Reporting Disclosures:Part 2
4 Bushman, R., Piotroski, J., and Smith, A. (2004). What determines corporate transparency? Journal of Accounting Research, 42 (2), p. 207 - 252
5 Uren, D. (2003). The transparent corporation: Managing demands for disclosure, Crow‘s Nest, NSW, Australia, Allen and Unwin;
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