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Based on theoretical foundations and evidence-based case studies, this book identifies the fundamental motivations underpinning corporate fraud in both developing and developed countries. The book offers practical solutions in terms of monitoring and potentially preventing future corporate fraud activity. It is expected that uncovered corporate fraud negatively affects the public reputation, and financial performance of fraudulent firms. However, what is of more importance for fraudulent firms is how to regain the trust of customers, investors, and other stakeholders, as this impacts the long-term sustainability of businesses. Operational strategies, including reform, provide an effective channel for a fraudulent firm's business sustainability yet this notion remains unexplored in the literature. This authored research book argues that the choice of appropriate operational strategies is critical as they serve as an effective channel for fraudulent firms to re-gain the trust from customers and markets, re-establish their reputation, and enhance the firm's long-term value. The authors posit that there is no 'one-size fits-all' approach because the choice of effective operational strategies is needed to acknowledge the significance of context such as industry type, economic conditions, legal frameworks as well as the firm's fraudulent characteristics. Dr Larry Li is a senior lecturer of finance at the College of Business and Law, RMIT University, Australia. His teaching and research interests focus on corporate governance, carbon finance, IPO, and risk management. He has published extensively in leading finance and economics journals and has a successful history of generating internal and external research funding. Professor Adela McMurray is the Dean (People & Resources) at the College of Business Government and Law, Flinders University, Australia. She has experience researching and working in the public and private sectors facilitating organizational change and development. Her work is internationally acclaimed as she has published over 360 publications and won multiple awards and grants to the value of $5 million. Her research expertise addresses: Innovation, Culture, Sustainability, Commitment, and Leadership including Organizational Change and Development.

Abstract
We manipulated persona features characterising US and Taike subcultures, and examined its impact on preference toward Chinese-English alternated uses among Taiwanese youngsters. We conducted (i) a literature survey to identify the features iconic of US and Taike subcultures, (ii) a norming task to verify the subculture icons obtained, (iii) a multi-choice task to survey preference for six relevant non-/mixed forms of language, (iv) a forced-choice task to inspect "relative" code choices between Chinese versus its code-mix with English elements under the cues of the probe features. We found that visual cues and the stereotypical generalisations thereof play a role in language negotiation in first meeting contexts; cultural personae manifest themselves in the language alternation; with code mixing as an accommodative move, language users self-categorise themselves with the interlocutor that is stereotyped as having a linguistic preference associated to their persona character; linguistic convergence to stereotypes is driven by unconscious need.

The cross-sectional technique of extreme bounds analysis (EBA) is used to identify the determinants of capital structure in a sample of Indonesian shareholding companies. Additional results are presented based on variable deletion and nonnested model selection tests. The results of traditional EBA show that the only robust variable is liquidity, but the results of restricted EBA add three more robust variables: profitability, tangibility, and income variability. However, variable deletion and nonnested model selection tests lend support only to size and liquidity. The conclusion is that most of the variables that appear important in studies of capital structure may not be important at all. From a policy perspective, the finding that some firm-specific factors are relevant to corporate capital structure confirms that financial reform has eliminated the distortions of corporate financial policies and financial markets caused by the previously dominant role of state banks.

Board characteristics have not been a significant area of study in the IPO literature. We focus on the emerging corporate governance reform in China to investigate the relationship between a range of board characteristics and IPO initial returns and long‐term performance. We find evidence that board size is positively related to short‐term returns, while in the long‐term, a positive relationship exists between performance and the voluntary post‐listing separation of the roles of CEO and Chair of the Board. Our long‐term results suggest that at least some Chinese listed firms are actively and voluntarily moving toward better governance structures.

Introduction -- Part I: Theme 01 – The Concept of Corporate Fraud -- Chapter 1: What is Corporate Fraud? -- Chapter 2: Types of Corporate Fraud -- Chapter 3: Theorical and Empirical Justification of Corporate Fraud -- Part II: Theme 02 – Corporate Fraud Across Countries and Industries -- Chapter 4: Corporate Fraud in Developing Countries -- Chapter 5: Corporate Fraud in Developed Countries -- Chapter 6: Corporate Fraud Across Industries -- Chapter 7: Corporate Fraud Trends -- Part III: Theme 03 – How to Prevent Corporate Fraud -- Chapter 7: External Factors: Legal Framework and Business Environment -- Chapter 8: Internal Factors: Organizational Culture, and Governance -- Part IV: Theme 04 – Bringing New Hope to the Business -- Chapter 10: Developing New Operational Strategies in Organizations -- Chapter 11: How to Regain Customer Trust.

This paper investigates the relationship between firm performance and corporate governance in China. Firm performance is measured by Tobin's Q, while corporate governance is determined based on ownership structure and concentration. Prior research, in both China and elsewhere, indicates that ownership structure and concentration have a significant impact on firm performance. The paper builds on previous studies by investigating the complex structure of different share classes that are typical of Chinese listed firms.The paper reports the results of an empirical study of a sample of firms listed on the Shanghai and Shenzhen stock markets over the period 1997–1999. The sample of firms selected represents a cross‐section of industries, share classification, ownership type and ownership concentration. The paper reports a series of regressions that account for different specifications of firm valuation and ownership characteristics. The results indicate that ownership concentration has little explanatory power but ownership structure does matter. Legal person's shareholdings are positively related to firm valuation. The findings of the study are discussed in the context of the current enterprise reform process in China.

Objectives: To evaluate community-based health workers' ability to identify cases of hypertension in pregnancy, safely deliver methyldopa and magnesium sulphate and make referrals when appropriate.Study design: This was part of Nigeria Community-Level Interventions for Pre-eclampsia (CLIP) cluster randomized controlled trial (NCT01911494). Community-based Health Workers (CHW) recruited pregnant women from five Local Government Areas (clusters) and used mobile health aid for clinical assessment of pre-eclampsia.Main outcome measures: The primary outcome was the number of adverse events that occurred after the administration of magnesium sulphate and/or methyldopa to pregnant women by CHWs.Findings: Of 8790 women receiving mobile health-guided care, community-based health workers in Nigeria provided 309 women with hypertension (4.2% of delivered women), and safely administered 142 doses of intramuscular magnesium sulphate. Community Heath Extension Workers (CHEWs) and nurses gave fifty-two and sixty-seven doses of intramuscular magnesium sulphate respectively, twenty-three doses were given by other health care workers (midwives, community health officers, health assistants). The high rate of administration by nurses can be explained by turf protection as well as their seniority within the health system. Also, CHEWs and nurses gave 124 doses of oral methyldopa and 126 urgent referrals were completed. There were no complications related to administration of treatment or referral.Interpretation: These findings demonstrate the ability of community-based health workers to safely administer methyldopa and intramuscular magnesium sulphate. The use of task-sharing, therefore, could drastically reduce the three delays (triage, transport and treatment) associated with high maternal mortality and morbidity in rural communities in low- and middle-income countries.