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Onvoldoende uitleg bij toepassing van het ‘comply or explain’- principe in Europa [PDF]

open access: yesMAB, 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   +4 more sources

CORPORATE GOVERNANCE-THE ROLE AND APPLICATION OF THE PRINCIPLE OF TRANSPARENCY [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2011
The aim of the current research is to clarify the concept of corporate governance as we believe it is a relatively new concept at national level. At the same time, our analysis focused on the manner in which the principle of transparency has been ...
Fulop Melinda Timea
doaj   +2 more sources

Can semi-mandatory non-financial disclosure requirements drive firms to improve ESG performance - evidence from Chinese listed companies [PDF]

open access: yesHeliyon
This 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

Corporate Governance Quality On Specific Case Of Romanian Listed Companies

open access: yesInternational 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]

open access: yesMAB, 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

Gender balance in the board of directors

open access: yesНауковий вісник Ужгородського національного університету. Серія Право, 2023
Globally, men occupy more board seats than women. In this article the author is dealing with the issue of legislative gender quotas, which seems to be the fastest way to achieve gender balance on the boards.
A. Sabovchyk
doaj   +1 more source

Development of culture of departure from 'comply or explain' rules of corporate governance [PDF]

open access: yesAnali Pravnog Fakulteta u Beogradu, 2015
Modern concept of corporate governance regulation is based on the existence of 'comply or explain' rules. They offer to companies the choice between application and non-application, and in later case com­panies are required to inform public by giving ...
Radović Vuk
doaj   +1 more source

How Self-regulating can it be? Explaining Limitations in Firms’ Compliance with Reflexive Regulation

open access: yesInternational Review of Public Policy, 2022
The article investigates whether reflexive regulation, which emphasizes the regulatee’s ability to self-regulate – and in particular to adapt their organizational structure and behavior to the regulators’ prescriptive goals – leads to companies behaving ...
Bjarke Refslund
doaj   +1 more source

Adhesion Behaviors of Abalone Under the Action of Water Flow

open access: yesFrontiers in Mechanical Engineering, 2021
The abalone is well known as a non-permanent adhesive organism, and its adhesion mechanism is beneficial to such areas as underwater robotics, high precision sensors, and intelligent devices.
Yun Zhang   +5 more
doaj   +1 more source

Considerations Regarding Correlated Analysis between Comply or Explain Declaration and Non-Financial Reports

open access: yesAudit Financiar, 2021
Corporate governance still remains a topic of great interest to both researchers and practitioners, as a result of the on-going challenges that companies face. The current economic and pandemic context and the need for a sustainable development bring new
doaj   +1 more source

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