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Comply or explain? The effects of corporate governance code disclosure

Journal of Accounting & Organizational Change
Purpose This paper aims to examine performance and capital market effects of voluntary corporate governance (CG) code disclosure and investigate whether noncompliance statements with extensive explanations can provide useful information on internal processes.
Maria Lotze   +3 more
openaire   +1 more source

Comply or Explain Approach and Firm Value on the Bucharest Stock Exchange

2016
This paper aims at exploring the influence of compliance with the principles and recommendations stated within the Bucharest Stock Exchange (BSE) Corporate Governance Code on firm value, for a sample of companies listed in Romania, in 2011. Firm value was proxied both through accounting measures (such as return on assets, ROA and return on equity, ROE)
Ştefan Cristian Gherghina   +1 more
openaire   +1 more source

Polymers without Petrochemicals: Sustainable Routes to Conventional Monomers

Chemical Reviews, 2023
Hannes A Houck, Remzi Becer
exaly  

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

Sustainability Accounting, Management and Policy Journal, 2021
Simone Pizzi   +2 more
exaly  

Carbon cap-and-trade schemes in closed-loop supply chains: Why firms do not comply?

Transportation Research, Part E: Logistics and Transportation Review, 2021
Yuxiang Yang   +2 more
exaly  

Comply or Explain als Lösung? : Bewertungsunterschiede und Intransparenz analysiert - Verbesserungen identifiziert

2014
Die Analyse Schweizer Fairness Opinions deckt erhebliche Unterschiede bezüglich Bewertungsannahmen und Transparenz auf. Das Replizieren der Ergebnisse der Unternehmensbewertung ist für die Adressaten der Fairness Opinion vielfach nicht möglich. Damit ist aber die Verwendung von Fairness Opinions als Entscheidungs- grundlage selbst infrage gestellt ...
Berndt, Thomas   +3 more
openaire   +2 more sources

Socio-demographic disparities in knowledge, practices, and ability to comply with COVID-19 public health measures in Canada

Canadian Journal of Public Health, 2021
Eric Merkley   +2 more
exaly  

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