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ABSTRACT. Kang and Kim explain that domestic acquirers are more likely to engage in post-acquisition governance activities when targets suffer from severe agency problems. Al-Shammari and Al-Sultan suggest that Kuwaiti regulatory authorities require listed companies to establish audit committees to improve transparency. Elbannan contributes to the intense debate on costs and benefits of the SOX internal control-related provisions. Dong and Xue examine various domestic and international legal forces that are shaping and changing the environment within which listed Chinese companies practice corporate governance. (pp. 196–202)

JEL: F01, G34, M42

NICOLAE TUDORESCU
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University of Craiova
CONSTANTIN ZAHARIA
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University of Craiova
IOANA ZAHARIA
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University of Craiova

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