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The “comply-or-explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs

Sustainability Accounting, Management and Policy Journal, 2021
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The First Year of Mandatory Comply-or-Explain in Brazil

Latin American Business Review, 2021
Ricardo Pereira Câmara Leal
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Governance Quality in a “Comply or Explain” Governance Disclosure Regime

Corporate Governance: an International Review, 2014
Yan Luo, Steven E Salterio
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Applying the ‘comply-or-explain’ principle: discursive legitimacy tactics with regard to codes of corporate governance

Journal of Management and Governance, 2012
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The effects of a comply-or-explain dividend regulation in China

Journal of Corporate Finance, 2018
Wen He, Chao Li
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Measuring the quality of the “comply or explain” approach

Managerial Auditing Journal, 2015
Michail Nerantzidis
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