Results 261 to 270 of about 3,074,721 (303)
Some of the next articles are maybe not open access.
The First Year of Mandatory Comply-or-Explain in Brazil
Latin American Business Review, 2020The law mandated Brazilian companies to comply or explain to a corporate governance code from 2018.
Marina Dastre Manzanares +1 more
openaire +1 more source
The Comply-or-Explain Principle: Stakeholderss Views on How to Improve the 'Explain' Approach
SSRN Electronic Journal, 2013The comply-or-explain principle is a central element in the EU corporate governance framework which was put in place by Directive 2006/46/EC. Whilst avoiding an inflexible “one size fits all” approach, the principle has lately been questioned because of the quality of corporate governance reports it has allowed European companies to produce; these ...
Petra Inwinkl +2 more
openaire +1 more source
Le Comply or explain : la transparence conformiste en droit des sociétés
Revue internationale de droit économique, 2009Par la transposition de la directive 2006/46/CE 4 , la France a introduit en droit positif le mécanisme de communication sociétaire dit « comply or explain ». Ce faisant, le droit des sociétés français, à l’image de ses homologues européens, s’acclimate à un mode de transparence conformiste.
Bjorn Fasterling +1 more
openaire +2 more sources
“Comply or Explain”: market discipline and non‐compliance with the Combined Code
Corporate Governance: An International Review, 2005The “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
openaire +1 more source
The “comply or explain” principle in the Republic of Slovenia
Corporate Governance: The International Journal of Business in Society, 2018Purpose This paper aims to provide an overview of the quality of corporate governance (CG) disclosures in the framework of CGS and the “comply or explain” code principle in Slovenia. It aims to observe the differences among companies of the prime, standard and entry markets in terms of the differences in governance standards and regulatory frameworks.
Danila Djokic, Mojca Duh
openaire +1 more source
Governance Quality in a “Comply or Explain” Governance Disclosure Regime
Corporate Governance: An International Review, 2014AbstractManuscript TypeEmpiricalResearch Question/IssueDo firms take advantage of the flexibility of the “comply or explain” corporate governance disclosure regime to adopt governance practices that are best suited to their needs and value‐added to the firms as predicted by economic theories of the firm? Using the Canadian “comply or explain” corporate
Yan Luo, Steven E. Salterio
openaire +1 more source
As declarações de comply or explain falsas
2013A Soft law é um instrumento jurídico que proporciona flexibilidade a quem o utiliza, mas a ausência de sansão levanta uma enorme discussão em torno da segurança jurídica que proporciona. Neste sentido, o princípio comply or explain, no contexto das sociedades de valores admitidos à negociação em mercado regulamentado, proporciona a flexibilidade da ...
openaire +2 more sources
Corporate governance challenges in Poland: evidence from “comply or explain” disclosures
Corporate Governance: The international journal of business in society, 2009PurposeThe purpose of this paper is to analyse the reasons for non‐compliance by Polish listed companies with elements of the Polish code of corporate governance Best Practices in Public Companies 2005.Design/methodology/approachBased on 250 publicly available compliance statements filed in 2005 by companies listed on the Warsaw Stock Exchange (WSE ...
Kevin Campbell +2 more
openaire +1 more source
Comply or Explain: Investor Protection Through the Italian Corporate Governance Code
Journal of Applied Corporate Finance, 2011Nearly 86% of listed Italian companies now claim to be in formal compliance with the provisions of the Italian Corporate Governance Code, which, like many codes in EU countries, give companies the option to either comply or explain their decision not to do so.
Marcello Bianchi +3 more
openaire +1 more source
Comply or Explain: In Need of Greater Regulatory Oversight?
SSRN Electronic Journal, 2012Having a voluntary code as the basis of a corporate governance regime is popular in countries in Europe and around the world. Generally, at the heart of such an approach is the concept of 'comply or explain.' This concept originated in the UK with the Cadbury Report in 1992 and provides that a company is to comply with a set code of practice, but if it
openaire +1 more source