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Governance structures and principles identify the distribution of rights and responsibilities among different participants in the corporation (such as the board of directors, managers, shareholders, creditors, auditors, regulators, and other stakeholders) and includes the rules and procedures for making decisions in corporate affairs.

Corporate governance includes the processes through which corporations' objectives are set and pursued in the context of the social, regulatory and market environment.

The danger arises that, rather than overseeing management on behalf of shareholders, the board of directors may become insulated from shareholders and beholden to management.

An important theme of governance is the nature and extent of corporate accountability.

Choose below from a wide selection of CPA continuing education courses to quickly complete your CPE requirements.For a shorter piece with a few practical tips see Backdating – it’s illegal isn’t it?Setting aside such issues, avoiding unwanted side effects of backdating contracts can be tricky, especially when the purported effective date of an agreement is several months before the date it was actually signed, as can be seen in involves the ownership of a promissory note that was made to a bank in connection with a loan. 123(R) began requiring companies to recognize an expense equal to the grant-date fair value of options awarded as compensation, there has been a significant change in share-based payments to employees.Companies are taking a fresh look at the alternatives available to compensate employees and minimize the effect on financial statements.

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And it's an interesting choice, given that Rick retired from the Los Angeles Lakers one year before Lamar joined the team (the 35-year-old is currently not in the NBA). (Photo Credit: Getty Images) Despite everything, Khloé still has lingering feelings for Lamar, whom she split from two years ago.

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Robert Del Greco, Chester's attorney, declined CNN's request for a comment.