Onvoldoende uitleg bij toepassing van het ‘comply or explain’- principe in Europa [PDF]
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
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CORPORATE GOVERNANCE-THE ROLE AND APPLICATION OF THE PRINCIPLE OF TRANSPARENCY [PDF]
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
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Can semi-mandatory non-financial disclosure requirements drive firms to improve ESG performance - evidence from Chinese listed companies [PDF]
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
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Corporate Governance Quality On Specific Case Of Romanian Listed Companies
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
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Compliant in principle! and in practice? Internal audit at listed companies in the Netherlands: beyond compliance with the Dutch Corporate Governance Code [PDF]
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
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Gender balance in the board of directors
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
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Development of culture of departure from 'comply or explain' rules of corporate governance [PDF]
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
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How Self-regulating can it be? Explaining Limitations in Firms’ Compliance with Reflexive Regulation
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
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Adhesion Behaviors of Abalone Under the Action of Water Flow
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
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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
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