Alexander N. Kostyuk Carsten Gerner-Beuerle Rodolfo Apreda

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1 CORPORATE GOVERNANCE: AN INTERNATIONAL OUTLOOK Alexander N. Kostyuk Carsten Gerner-Beuerle Rodolfo Apreda Meiyo Ryoushin Kouki Honor Conscience Nobility Честь Совесть Доброе имя VIRTUS INTERPRESS 3

2 Virtus Interpress Kirova Str. 146/1, 20 Sumy, Ukraine Published in Ukraine by Virtus Interpress Virtus Interpress, 2011 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, without the prior permission in writing of Virtus Interpress, or as expressly permitted by law, or under terms agreed with the appropriate reprographics rights organization. New orders of the textbook and enquires concerning reproduction outside the scope of the above should be sent to: Virtus Interpress Postal Box Sumy Ukraine You must not circulate this book in any other binding or cover and you must impose this same condition on any acquirer. ISBN

expressly permitted by law, or under terms agreed with the appropriate reprographics rights organization.

3 LIST OF EDITORS Kostyuk, Alexander Gerner-Beuerle, Carsten Apreda, Rodolfo London School of Economics, UK Universidad del CEMA, Argentina LIST OF CONTRIBUTORS Ahmad, Ayoib Che Ariza, Lázaro Rodríguez Barrese, James Bell, Stephen Bolton, Brian Canil, Jean M. Carta, Silvia Chouchene, Ibtissem Cox, Raymond A. K. Farina, Vincenzo Freidank, Carl-Christian College of Business, Universiti Utara Malaysia St. John s University, New York barresej@stjohns.edu Park University School of Business and Management sbell@park.edu Whittemore School of Business & Economics brian.bolton@unh.edu University of Adelaide, South Australia University of Cagliari Higher Institute of Management Sousse, Tunisia ibtissemchouchane@yahoo.fr University of Ontario Institute of Technology University of Rome Tor Vergata freidank@mba.uni-hamburg.de 5

Carta, Silvia Chouchene, Ibtissem Cox, Raymond A. K. Farina, Vincenzo Freidank, Carl-Christian College of Business, Universiti Utara Malaysia lazaro@ugr.es St.

4 Georgakakis, Dimitrios G. Gkliatis, Ioannis P. Gonçalves, Carlos Alberto Gstraunthaler, Thomas Koufopoulos, Dimitrios N. Linares, Eva Argente López Pérez, María Victoría Martins, Henrique Cordeiro Melis, Andrea Mortimer, Tom Mustapha, Mazlina Pardini, Daniel Jardim Paskelian, Ohannes George Rosser, Bruce A. Schwizer, Paola Scordis, Nicos FUMEC UFMG - University Carlos@face.ufmg.br University of Cape Town, South Africa Dimitrios.koufopoulos@brunel.ac.uk evargente@ugr.es mvlopez@ugr.es FUMEC University Henrique.martins@fumec.br University of Cagliari Anglia Law School, Poland Universiti Putra Malaysia mazlina05@gmail.com FUMEC University pardini@fumec.br College of Business FACIS Department paskeliano@uhd.edu University of Adelaide, South Australia University of Parma and SDA Bocconi St. John s University New York 6

Schwizer, Paola Scordis, Nicos dimgeorgakakis@gnosisconsultants.com Ioannis.Gkliatis@brunel.ac.uk FUMEC UFMG - University e-mail: Carlos@face.ufmg.br University of Cape Town, South Africa Dimitrios.

5 Stefanelli, Valeria Turrent, Guadalupe del Carmen Briano Velte, Patrick Weber, Stefan C. Zambelli, Simona Telematic University of Rome Niccolò Cusano. Universidad de San Luís Potosí, Mexico University of Bologna, Italy LIST OF ASSISTANTS Brychko, Maryna Galych, Iurii Gyrba, Oksana Iefymenko, Valeriia Khomutenko, Yaroslav Mozghovyi, Yaroslav 7

velte@uni-hamburg.de st.weber@mba.uni-hamburg.de University of Bologna, Italy simona.zambelli@unibo.

Corporate Ownership & Control / Volume 7, Issue 3, Spring 2010

CORPORATE OWNERSHIP & CONTROL КОРПОРАТИВНАЯ СОБСТВЕННОСТЬ И КОНТРОЛЬ Postal Address: Postal Box 36 Sumy 40014 Ukraine Tel: +380-542-698125 Fax: +380-542-698125 e-mail: alex_kostyuk@mail.ru alex_kostyuk@virtusinterpress.org