埃塞俄比亚国有企业透明度和信息披露的法律问题:全球视角

Alemayehu Yismaw Demamu
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引用次数: 0

摘要

目的埃塞俄比亚颁布了关于国有企业透明度和信息披露的法律。然而,这些法律不够严格,该国的透明度和信息披露做法令人失望。因此,本研究旨在调查规范国有企业透明度和信息披露的法律框架。在经济合作与发展组织《国有企业公司治理指南》、世界银行《国有企业公司治理工具包》和最佳国家实践的基础上,对国内法律文本进行了评估。研究结果表明,有关透明度和信息披露的法律不符合全球惯例,不足以确保国有企业的透明度和话语权。这些法律未能在国有企业和国有产权实体层面建立适当的披露框架和做法。据作者所知,本研究是第一部关于埃塞俄比亚国有企业透明度和信息披露的法律文献。本研究有助于国家作为所有者改革法律,使国有企业摆脱目前的不愉快状况。它还可以为今后的研究提供参考。
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Legal issues of transparency and disclosure in Ethiopian state-owned enterprises: a global perspective
Purpose Ethiopia has enacted laws on transparency and disclosure of information in state-owned enterprises (SOEs). However, these laws are not strict enough, with the transparency and disclosure practices disappointing in the country. Thus, this study aims to investigate the legal framework governing transparency and disclosure in SOEs. Design/methodology/approach This study uses doctrinal, qualitative and comparative approaches. Domestic legal texts are appraised based on the organization for economic co-operation and development Guideline on Corporate Governance of State-owned Enterprises, the World Bank Toolkit on Corporate Governance of State-owned Enterprises and best national practices. This approach has been further corroborated by qualitative analysis of the basic principles of transparency and disclosure. Findings The finding reveals that the laws on transparency and disclosure do not comply with global practices and are inadequate to ensure transparency and discourse in SOEs. They fail to establish appropriate disclosure frameworks and practices at the SOE and state-ownership entity levels. They also indiscriminately subject enterprises to multiple auditing functions and conflicting responsibilities. Originality/value To the author’s knowledge, this study is the first legal literature on transparency and disclosure in Ethiopian SOEs. This study assists the state as owner in reforming the laws and uplifting SOEs from their current unpleasant condition. It can also become a reference for future research.
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来源期刊
CiteScore
3.90
自引率
6.70%
发文量
13
期刊介绍: The International Journal of Law and Management is a leading journal addressing all aspects of regulation and law as they impact on organisational development, operations and leadership. Organisations and their leaders operate in an increasingly complex world of emerging regulation across national and international boundaries. The International Journal of Law and Management seeks to acknowledge the dynamics of that environment and provide a platform for articles and contributions to stimulate scholarly debate in the development of law and practice. The International Journal of Law and Management seeks to present the latest research on policy, practice and theoretical perspectives and their impact on the development and leadership of organisations. Contributions of a multi-disciplinary nature are welcome. Coverage includes, but is not limited to: -Employment and industrial law- Corporate governance and social responsibility- Intellectual property- Corporate law and finance- Insolvency- Commercial law and consumer protection- Environmental law- Taxation- Competition law- Regulatory theory
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