Day 2: Group work.

Corporate Governance.

Elective Course @ Vietnamese-German University.

Summer semester 2024
Task
 1/ Accounting and Business Research Journal. 247 Citations. Referenced by 65 papers with

Task
Research Interest Score: 123.7,
2/ Research questions:
- What are the reasons behind the differences in countries' approaches to reporting
regulation?
- Why do these differences persist?
- How can a 'global player segment' be created to address the challenges of convergence in
reporting practices for globally operating firms?
• (Quickly) Read the assigned paper
The main objective of the writing is to analyze and propose solutions regarding the differences in reporting
regulation among countries and the challenges of convergence in reporting practices for globally operating
firms.
• Prepare a short presenation (or any other document) that
answers the following questions:
1. Where was the paper published? Ranking/Rating of the paper?
2. What is the main objective /research question of the paper?
3. What is the method of the paper? Empirical-archival, literature
review, conceptual…?
4. What are the main findings/results?

• Pick one group member, who will deliver the presentation

to the class (not more than 5 minutes)
Groups and papers
Groups and papers

Group 1:
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R.
(2000). Investor protection and corporate governance. Journal
of financial economics, 58(1-2), 3-27.
Group 2:
Leuz, C. (2010). Different approaches to corporate reporting
regulation: How jurisdictions differ and why. Accounting and
business research, 40(3), 229-256.
Group 3:
Aguilera, R. V., & Crespi-Cladera, R. (2016). Global corporate
governance: On the relevance of firms’ ownership
structure. Journal of World Business, 51(1), 50-57.
Hochschule Niederrhein. Dein Weg.