How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines? [PDF]
CECCAR Business ReviewThis study aims to present the main guidelines published by the Bucharest Stock Exchange regarding the general principles of corporate governance, as well as an analysis of the level of compliance with them by listed companies.
Marius Eugen ROGOZ +1 more
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Impact of comply-or-explain approach in new regulatory policy on Japanese mutual fund markets [PDF]
HeliyonThe Japan Financial Services Agency (JFSA) has expressed concerns within the mutual fund industry regarding high fees, low performance, and distributors' marketing practices that encourage investors to frequently trade funds.
Tomoki Kitamura, Kozo Omori
doaj +2 more sources
Listed firm's level of stakeholder transparency - The comply or explain evidence from the Danish corporate governance code [PDF]
International Journal of Business Science and Applied Management, 2015 This article analyzes how Danish listed firms comply with the Danish Corporate Governance Code's recommendations regarding the categories: Role of shareholders, role of stakeholders and transparency.
Rose, C.
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Can semi-mandatory non-financial disclosure requirements drive firms to improve ESG performance - evidence from Chinese listed companies [PDF]
HeliyonThis study aims to reveal the impact of semi-mandatory non-financial disclosure requirements on corporate ESG performance and its mechanism. Utilizing the “comply or explain” semi-mandatory ESG disclosure requirement implemented by the Hong Kong ...
Longsheng Wu +2 more
doaj +2 more sources
The “comply or explain” principle in corporate governance statements in Poland [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: Each entity that submits a corporate governance statement is required to indicate the principles that it did not apply and to explain the circumstances and reasons for not applying them.
Elżbieta Izabela Szczepankiewicz +4 more
doaj +2 more sources
The Corporate Governance Code of the Bucharest Stock Exchange: Comply or Explain [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 The companies in Romania which have their titles traded on the Bucharest Stock Exchange (BVB), must operate in a transparent manner, based on the rules established by the Corporate Governance Code (CGC) of the Bucharest Stock Exchange. The implementation
Cosmina Adela Stănilă
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Perceived legitimacy of normative expectations motivates compliance with social norms when nobody is watching [PDF]
Frontiers in Psychology, 2015 Three main motivations can explain compliance with social norms: fear of peer punishment, the desire for others’ esteem and the desire to meet others’ expectations.
Giulia eAndrighetto +3 more
doaj +2 more sources
Corporate Governance Quality On Specific Case Of Romanian Listed Companies
International Journal of Entrepreneurial Knowledge, 2015 The purpose of this paper is to analyse the compliance of Romanian listed companies with corporate governance codes. From 2010, the “Comply or Explain” Statement, which discloses if and how the corporate governance principles are applied, became ...
Sorana Mihaela Manoiu +2 more
doaj +3 more sources
Compliant in principle! and in practice? Internal audit at listed companies in the Netherlands: beyond compliance with the Dutch Corporate Governance Code [PDF]
MAB, 2020 The revised Dutch Corporate Governance Code of 2016 (hereafter “the Code”) comprises provisions regarding the existence of an internal audit function.
Robert Bogtstra +2 more
doaj +3 more sources
Onvoldoende uitleg bij toepassing van het ‘comply or explain’- principe in Europa [PDF]
MAB, 2013 In dit artikel worden de mate en kwaliteit van de toepassing van het ‘comply or explain’-principe voor beursgenoteerde ondernemingen in Nederland, België, Duitsland, Italië en het Verenigd Koninkrijk onderzocht.
Annika Galle, Corinna Ewelt-Knauer
doaj +3 more sources