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
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The Value of the “Comply or Explain” Principle
Advances in Social Science, Education and Humanities Research, 2021 Wei Lu
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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
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Setting a Fox to Keep the Geese: Does the comply-or-explain principle work? [PDF]
Journal of Corporate Finance, 2008 Abstract The German Corporate Governance Code works according to the comply-or-explain principle. One of its recommendations was to publish the remuneration of the members of the executive board on an individual basis. We examine the characteristics of the firms that complied with the code requirement. Our results indicate that firms that paid higher
C. Andres, E. Theissen
semanticscholar +3 more sources
Comply-or-explain regulation and investor protection
Journal of Accounting and EconomicsThomas Bourveau +3 more
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“Comply or Explain”: market discipline and non-compliance with the Combined Code
Corporate Governance: An International Review, 2006 The “comply or explain” principle adopted by the UK’s Combined Code on Corporate Governance has now been in operation for 12 years. In this paper we focus on two aspects of this regime. The first is the nature of the explanations that have been given by companies with an established record of non‐compliance (“serial non‐compliers”) and the role of the ...
Iain Macneil, Xiao Li
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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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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
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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]
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
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Gender balance in the board of directors
Науковий 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
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