company board, for a straightforward reason: The board of directors is appointed by and should be accountable to the company’s owners. The board’s chief is its chair or lead independent director, who has
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which suggests that price is the sum of current book equity value plus discounted future abnormal earnings. A straightforward interpretation of Ohlson’s (1995) model is that, ceteris paribus, an increase
Reform Priorities in Asia: Taking Corporate Governance to a Higher Level Taking Corporate Governance to a Higher Level reform priorities in Asia 2011 REFORM PRIORITIES IN ASIA: TAKING CORPORATE GOVERNANCE TO A HIGHER LEVEL 2011 This work is published on the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Organisation or of the governments of its member countries. This document and any m...