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来源：百度知道 编辑：UC知道 时间：2024/05/18 09:05:23
Corporate Governance Failures:to what extent is Parmalat a particularly Italian Case?
The Parmalat situation started out as a fairly standard – although sizeable –accounting fraud. The Parmalat group, a world leader in the dairy food business, collapsed and entered bankruptcy protection in December 2003 after acknowledging massive holes in its financial statements. Billions of euros seem to have gone missing from the company’s accounts. This dramatic collapse has led to the questioning of the soundness of accounting and financial reporting standards as well as of the Italian corporate governance system.
Some of the Anglophone business media (e.g. Heller, 2003; Mulligan and Munchau, 2003; Lyman, 2004) have been labelling the Parmalat case as a particularly Italian scandal, suggesting that a case such as Parmalat is country-specific and more likely to happen in Italy than elsewhere. This is not surprising as Italy is also widely represented as a bad example in the existing in
The Parmalat situation started out as a fairly standard – although sizeable –accounting fraud. The Parmalat group, a world leader in the dairy food business, collapsed and entered bankruptcy protection in December 2003 after acknowledging massive holes in its financial statements. Billions of euros seem to have gone missing from the company’s accounts. This dramatic collapse has led to the questioning of the soundness of accounting and financial reporting standards as well as of the Italian corporate governance system.
Some of the Anglophone business media (e.g. Heller, 2003; Mulligan and Munchau, 2003; Lyman, 2004) have been labelling the Parmalat case as a particularly Italian scandal, suggesting that a case such as Parmalat is country-specific and more likely to happen in Italy than elsewhere. This is not surprising as Italy is also widely represented as a bad example in the existing in
公司治理的失败：在何种程度上是帕玛拉特特别意大利语如此呢？
该帕玛拉特形势开始作为一个比较规范的-虽然有庞大的会计欺诈行为。在帕玛拉特集团，是世界领先的乳品食品生意，倒塌和进入破产保护，在2003年12月进行确认后，大量漏洞，在其财务报表。数十亿欧元似乎已不翼而飞，从公司的账户。这一戏剧性的崩溃导致了讯问了稳健的会计和财务报告标准，以及作为意大利的企业管治制度。
一些英语国家的商业媒体（如海勒， 2003年; Mulligan建议，并•明肖， 2003年;赖曼， 2004年）已标签的帕玛拉特案件作为一项特别意大利语丑闻，暗示案件如帕玛拉特是针对具体国家并更可能发生在意大利比其他地方。这并不令人惊讶，因为意大利也是有广泛代表性的是一个坏榜样，在现有的国际学术文献中，就企业管治（如香格里拉门等人， 1997年; macey ， 1998年;约翰逊等人， 2000年） 。有人一直认为，其声誉，为企业管治，是"不够坏" ，让国际的作者就这个话题， "有信心在这里颁发坏标志着无严重实地研究" 。机构的意大利公司治理已"被翻译成黑色和白色，有的则没有翻译，在所有" （斯坦盖利尼， 1999年，第4页） 。
有关本文的主要目的是研究帕玛拉特案中，以了解在何种程度上，它可被视为一种特别意大利语丑闻，这可能意味着国际学者和政策制定者能够无视公司治理中出现的问题，在帕玛拉特作为countryspecific ，抑或是一宗个案，怎样可以成为一个全球性的企业管治的说法