The Stock Exchange’s latest revisions to the Corporate Governance Code and associated listing rules seek to ensure that company secretaries play an effective role in ensuring good corporate governance standards among Hong Kong’s listed companies. This second part of our review of the Exchange’s code and rule revisions, focuses on…

The role of regulators in Hong Kong and the PRC The Institute’s latest China Corporate and Regulatory Update (CCRU) seminar, held in Shenzhen in January this year, demonstrated that regulators in the mainland and Hong Kong are increasingly keen to take up an educational and guidance role in addition to…

Fair value accounting has come under a lot of criticism since the global financial crisis of 2008/ 2009 – how do you calculate the ‘fair’ value of an asset when no market exists for that asset? How accurate is an estimate of the ‘fair’ value likely to be when you…

Reports of the death of the nation-state, argues Dani Rodrik, Professor of International Political Economy at Harvard University, have been greatly exaggerated. One of our era’s foundational myths is that globalisation has condemned the nation-state to irrelevance. The revolution in transport and communications, we hear, has vaporised borders and shrunk…

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