This study primarily focuses on the Corporate Governance (CG) in Bangladesh, USA and EU which is the driving force for corporate performance and overall economic prosperity, a dire need of the day in view of the global market environment. It generates interest in the structure and the status of CG practices in emerging economies, particularly Bangladesh, which is recognized as one of the developing economies in the world. It is moving according to the world market changes in all dimensions and directions. The corporate sector in Bangladesh would remain changing and moving ahead as per the developments that were taking place in the other counterparts and developed economies like the US, UK and other parts of the corporate world. The notorious collapse of Enron in 2001, one of the America’s largest companies, has focused international attention on company failures and the role that strong corporate governance needs to play to prevent them. In fact, the developments in EU had tremendous influence on Bangladesh too. They triggered off the thinking process in the country, which finally led to the government of Bangladesh and regulators laying down the ground rules on corporate governance.
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