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Firm performance and comply or explain disclosure in corporate governance [PDF]

European Management Journal, 2016
This study investigates the degree of Danish firm adherence to the Danish Code of Corporate Governance and analyzes if a higher degree of comply or explain disclosure is related to firm performance.
Caspar Rose
exaly   +3 more sources

EU Member States’ Experience with the ‘Comply or Explain’ Principle in Corporate Governance

Croatian Yearbook of European Law and Policy, 2011
The smooth functioning of the EU internal market entails not only regulatory harmonisation, but also a set of rules which, regardless of the national laws of Member States, uniformly regulates company law and corporate governance at the supranational ...
Hana Horak, Nada Bodiroga-Vukobrat
doaj   +6 more sources

Corporate governance in the UK: Is the comply or explain approach working? [PDF]

International Review of Law and Economics, 2010
Abstract We examine the effectiveness of the “Comply or Explain” approach to corporate governance in the UK. Using a unique database of 245 non-financial companies for the period of 1998–2004, we find an increasing trend of compliance with the Combined Code, but a frequent use of standard explanations in case of non-compliance.
Sridhar R Arcot, Valentina G Bruno
exaly   +4 more sources

The Emergence of ‘Comply or Explain’ as a Global Model for Corporate Governance Codes [PDF]

European Business Law Review, 2022
The introduction of the Cadbury Code in the UK in the early 1990s marked an important turning point in the evolution of corporate governance around the world.
Iain Macneil, Irene-marié Esser
semanticscholar   +2 more sources

The Comply-or-Explain Approach for Enforcing Governance Norms [PDF]

SSRN Electronic Journal, 2015
In recent years the comply-or-explain approach for enforcing corporate governance norms has gained ground in regulatory parlance. The comply-or-explain approach has the advantage of tailoring governance norms to specific characteristics of individual companies which is believed to lead to more efficient corporate governance outcomes compared to the ...
Subrata Sarkar
semanticscholar   +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.
doaj   +2 more sources

Le comply or explain, un avatar de l'accountability [PDF]

Revue française de gestion, 2013
En quoi la transposition du concept de comply or explain, dans de nombreux pays de l’Union europeenne, et, en particulier en France, s’avere une forme devoyee d’accountability ? Tel est l’objet de cet article transdisciplinaire, droit et gestion, relatif aux codes de gouvernance d’entreprise.
A. Boncori, Isabelle Cadet
semanticscholar   +2 more sources

The effects of a comply-or-explain dividend regulation in China [PDF]

Journal of Corporate Finance, 2018
We examine the effects of the world's first comply-or-explain dividend regulation in China's Shanghai Stock Exchange, which requires firms to either pay at least 30% of profits as dividends or explain the use of funds.
Wen He, Chao Kevin Li
semanticscholar   +3 more sources

The “Comply or Explain” Approach as a Pascalian Wager

Accounting, Economics and Law - A Convivium, 2015
Abstract This article is a short comment on Mr Sergakis’ article: “Deconstruction and reconstruction of the ‘comply or explain’ principle in EU capital markets”. It deals about the possibility for the comply or explain to be anything else than “one concept fits all”, and especially, wonders if the improvement of such a disclosure device might influence
J. Duhamel
semanticscholar   +3 more sources

Deconstruction and Reconstruction of the “Comply or Explain” Principle in EU Capital Markets [PDF]

Accounting, Economics and Law - A Convivium, 2015
AbstractThe “comply or explain” principle has already acquired significant importance in corporate law and regulations and is considered to be the preferred regulatory tool in the EU for increasing transparency and disclosure of market participants’ strategies and activities.
Konstantinos Sergakis
semanticscholar   +3 more sources