embody some variation or other of the comply-or-explain principle. Companies should comply with the rules or explain why they … public companies comply with the rules, and the attitudes of company directors and legal counsel to using comply-or-explain …

The comply-or-explain principle is a central element of most codes of corporate governance. Originally put forward by …

towards the “comply-or-explain” principle, under which they fulfill their corporate governance obligations. Design … obligations, and the quality of their explanations in case of non-compliance under the “comply-or-explain” principle. Further, we … the difficulties in the application of the “comply-or-explain” principle approach to corporate governance in emerging …

Purpose – This paper provides evidence regarding the efficacy of the “comply or explain” approach in Greece and has …. These results assist practitioners and/or policy-makers in perceiving the efficacy of the “comply or explain” approach … research by providing a new approach in measuring the quality of the “comply or explain” principle in-depth.  …