Search Results - subject:"\"comply or explain\""

Measuring the quality of the "comply or explain" approach : evidence from the implementation of the Greek corporate governance code

Nerantzidis, Michail - In: Managerial auditing journal 30 (2015) 4/5, pp. 373-412

Persistent link: https://www.econbiz.de/10011343421

Deconstruction and reconstruction of the "comply or explain" principle in EU capital markets

Sergakis, Konstantinos - In: Accounting, Economics, and Law : AEL ; a convivium 5 (2015) 3, pp. 233-288

Persistent link: https://www.econbiz.de/10011407626

The "comply or explain" approach as a Pascalian wager

Duhamel, Jean-Christophe - In: Accounting, Economics, and Law : AEL ; a convivium 5 (2015) 3, pp. 289-293

Persistent link: https://www.econbiz.de/10011407628

An economic analysis of "comply or explain principle" under a review panel regime

Biondi, Yuri - In: Accounting, Economics, and Law : AEL ; a convivium 5 (2015) 3, pp. 295-300

Persistent link: https://www.econbiz.de/10011407632

When in Rome : how non-domestic companies listed in the UK may not comply with accepted norms and principles of good corporate governance ; does home market culture explain these corporate behaviours and attitudes to compliance?

Rejchrt, Peter; Higgs, Malcolm - In: Journal of business ethics : JOBE 129 (2015) 1, pp. 131-159

Persistent link: https://www.econbiz.de/10011290903

Corporate Social Responsibility (CSR) : Erweiterung der (Lage-)Berichterstattung um nicht-finanzielle Informationen zur Erhöhung der Unternehmenstransparenz in Umwelt- und Sozialbelangen

Glaser, Andreas - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 2, pp. 55-57

Persistent link: https://www.econbiz.de/10015187160

The Reflexive Properties of Corporate Governance Codes: The Reception of the 'Comply or Explain' Approach in Slovenia

Cankar, Nina; Deakin, Simon; Simoneti, Marko - ESRC Centre for Business Research - 2008

processes which the 'comply or explain' approach aims to bring about. The adoption of the Code has already had an impact on the … disclosures is low, with effective comply-or-explain declarations representing only a small minority of disclosures. On this basis …

Persistent link: https://www.econbiz.de/10005813008

Governance quality in a "comply or explain" : governance disclosure regime

Luo, Yan; Salterio, Steven E. - In: Corporate governance : an international review 22 (2014) 6, pp. 460-481

Persistent link: https://www.econbiz.de/10010469753

Applying the ‘comply-or-explain’ principle: discursive legitimacy tactics with regard to codes of corporate governance

Seidl, David; Sanderson, Paul; Roberts, John - In: Journal of Management and Governance 17 (2013) 3, pp. 791-826

The comply-or-explain principle is a central element of most codes of corporate governance. Originally put forward by … wide application very little is known about the ways in which comply-or-explain is used. In addressing this we employ …

Persistent link: https://www.econbiz.de/10010989411

German Corporate Governance Code and Unaccepted Recommendations

Bebenroth, Ralf - Research Institute for Economics and Business … - 2005

From 2002 the German Corporate Governance Commission introduced a Corporate. Governance Code to companies listed on the German stock exchange. The Code provides blanket recommendations. Each company in noncompliance with one or more of the recommendations must explain in writing. The present...

Persistent link: https://www.econbiz.de/10004972832