ACCOUNTING ACCOUNTING PRACTICES ACCOUNTING SYSTEMS AVERAGE LEVEL BALANCE OF PAYMENTS BANK DEPOSITS BANKING SECTOR BANKING SYSTEM BANKRUPTCY BARGAINING POWER BORROWING BROKERS BUREAUCRACY BUSINESS ENTERPRISES BUSINESS ENVIRONMENT BUSINESS OPERATIONS CAPITAL MARKETS CAPITALIZATION CAUSAL IMPACT CIVIL-LAW SYSTEMS COMMERCIAL BANKS COMMON STOCK COMMON-LAW COUNTRIES COMMON-LAW SYSTEM COMMON-LAW SYSTEMS COMPANIES ACT COMPANY CONGLOMERATES CONTROLLING SHAREHOLDER CORPORATE GOVERNANCE