Corporate Governance

Conselheiros não têm conhecimento sobre os negócios do acionista gestor. • Anos 70: o Surgimento de grandes conselhos brasileiros, como Docas, Monteiro Aranha, alpargatas. o Fundada nos Estados Unidos a National Association of Corporate Directors (NACD). o Início da independência do conselho. o Instituída a primeira Lei das Sociedades por Ações brasileira, n° 6.404/76, que estabelece competências do conselho de administração. o…

União Europeia. A Comissão Europeia está empenhada em melhorar o quadro jurídico em que as empresas actuam, ajudando-as, desta forma, a competir com êxito nos mercados globais. A harmonização das regras relativas ao direito das sociedades / corporate governance, bem como à contabilidade e à auditoria, é essencial para criar um mercado único para os produtos e serviços financeiros. Esta harmonização visa reduzir a burocracia, permitindo às empresas operarem em toda a União Europeia com…

valores acima foram adaptados de seu Código de Ética e Codigo de conduta. Fontes: http://investor.cisco.com/files/doc_downloads/code_of_bussines/Cisco-Code-of-Business-Conduct-Eng-42914AB-2015-03-06.pdf http://investor.cisco.com/investor-relations/governance/ethics/default.aspx http://www.cisco.com/web/about/ac49/ac20/ac19/ar2003/profile.html http://investor.cisco.com/investor-relations/resources/faq/default.aspx Google Visão Desenvolver serviços que melhorem significativamente as…

long-term value creation, not excessive risk-taking. Brazil The banking supervisor (CVM) is considering issuing recommendations on compensation. CVM seeks the cooperation of the Brazilian Institute for Corporate Governance (IBCG) which is producing best practices in the field of corporate governance. Regulation on financial sector compensation practices is expected to be proposed by year-end 2010. The banking supervisor (CBRC) has issued in April 2010 Supervisory Guidelines on…

in open capital companies, like the structure of ownership, the interests’ conflict between shareholders and managers, the transparency’s lack and not always correct conduct with minority shareholders; and it strengthened the movement of Corporate Governance. Established in 2002, aiming to restore the credibility of the north-American capital market, the Sarbanes-Oxley Law (SOX) brought the implementation of reliable internal controls and the audit committee as challenges for the…

i n A c a d e m i a TM IT Governance Institute 1 COBIT IT Governance Institute® The IT Governance Institute (ITGI) (www.itgi.org) was established in 1998 to advance international thinking and standards in directing and controlling an enterprise’s information technology. Effective IT governance helps ensure that IT supports business goals, optimises business investment in IT, and appropriately manages IT-related risks and opportunities. The IT Governance Institute offers…

Preto, Universidade de São Paulo, Ribeirão Preto, 2011. ROSS, S. A. The economic theory of agency: the principal's problem. The American Economic Review, Nashville, v. 63, n. 2, p. 134-139, 1973. SHLEIFER, A.; VISHNY, R. W. A survey of corporate governance. The Journal of Finance, Berkeley, v. 52, n. 2, p. 737–783, 1997. SILVEIRA, A. Governança corporativa, desempenho e valor da empresa no Brasil.2002. p-152 (Mestrado) Faculdade de Economia, Administração e Contabilidade,…

60 PROF. GIÁCOMO BALBINOTTO NETO 10 CONTRATOS DE GOVERNANÇA E NOVO MERCADO 11/5/2010 A Importância da Qualidade do Padrão Contábil [La Porta, Lopez-de-Silanes & Shleifer (1998)] Accounting plays a potencially crucial role in corporate governance. For investors to kwon anything about the companies they invest in, basic accounting standards are needs to render company disclosures interpretable. Even more important, contracts between managers and investors typically rely o…

System) safeguards assets, maintains data integrity, achieves organizational goals effectively and consumes resources efficiently. Information Systems Audit is a part of the overall audit process, which is one of the facilitators for good corporate governance. (Sayana, 2002) Tabela 2.1 - Definições Base associadas à Auditoria de SI Fonte: Citações compiladas pelo autor a partir das várias fontes indicadas 2.1.2 D E F I N I Ç Õ E S A D I C I O N A I S As designadas definições…

Palavras-chave: Gerenciamento de Riscos; Instituto Brasileiro de Governança Corporativa; Brasil Telecom. Abstract Corporate risk management became an important academic subject during the last years. The goal of this research was to evaluate the level of adherence of Brasil Telecom's corporate risk management model to the recommendations proposed by the Brazilian Institute of Corporate Governance (Instituto Brasileiro de Governança Corporativa - IBGC). For that, a theoretical review…