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Non-Generally Accepted Accounting Principles and Reporting of Earnings Releases&Steven J.Abrams 1

Corporate Governance Regulation in South Africa&Jorge Araujo 13

Corporate Governance and Insolvency and Restructuring Professionals&Jeffrey C.Carhart 39

Corporate Governance in a Cross-Border Environment：Overseas Listings of Chinese Firms&Alice de Jonge 81

Corporate Governance in Belgium&Steven De Schrijver 105

Corporate Governance in Asia&Suet-Fern Lee and Shawn Desker 125

Corporate Governance in Switzerland&Urs P. Gnos 141

New Guidelines for Corporate Governancein Germany&Alexander Jehn 177

Director Risk after Sarbanes-Oxley&Fredric J. Klink 197

Statutory Understanding of Corporate Governance in Korea&Jae Yeol Kwon 213

Corporate Governance in Banking，Securities and Insurance in Switzerland&Kaspar Landolt and Christoph Vaucher 239

Corporate Governance in Turkey&Serdar Paksoy and Elvan Aziz 261

United States Corporate Governance：Implications for Foreign Issuers&Clyde E. Rankin，Ⅲ 283

Sarbanes-Oxley Act of 2002 and the Non-United States Issuer&Dawn S. Richter 293

Control and Liability Questions for Close Private Companies&Scott R. Rost 391

New Rules for Corporate Governance and Reporting&Jacqueline B. Stuart and Andrew Kamensky 341

Corporate Governance in Brazil&Luciano Carvalho Ventura 357

Index 367