Relevant bibliographies by topics / Corporate Governance Compliance

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  2. Dissertations / Theses
  3. Books
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  5. Conference papers

Academic literature on the topic 'Corporate Governance Compliance'

Author: Grafiati
Published: 4 June 2021
Last updated: 7 February 2022

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Journal articles on the topic "Corporate Governance Compliance"

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Ferdous, Chowdhury Saima. "Corporate Governance in Bangladesh: Evidence of Compliance." International Business Research 11, no. 3 (February 12, 2018): 88. http://dx.doi.org/10.5539/ibr.v11n3p88.

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This study investigates companies’ level of compliance with the Code of Corporate Governance for Bangladesh. Using a quantitative approach, it aims to understand the extent a regulatory provision can enhance the governance scenario of a company. It employed a survey methodology, with a questionnaire being sent to all 229 companies listed on the Dhaka Stock Exchange. The results of the multivariate analysis suggest that age, size, industry and type of company have a statistically positive correlation with the level of compliance with the Code provisions. The findings of the study indicate that listed companies are, on average, moderately compliant with the Code, and compliance is comparatively higher with the Code provisions that coincide with other regulatory provisions. The major theoretical contribution of this study is with its empirical evidence of the code compliance literature from a developing country perspective. Moreover the findings can be used as a guide to help develop policies for better implementation of good governance standards; the identification of areas of non-compliance are expected to help code formulators, regulators and also companies to understand why and where companies are falling behind in compliance with the Code.
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Tagesson, Torbjörn, and Sven-Olof Yrjö Collin. "Corporate governance influencing compliance with the Swedish Code of Corporate Governance." International Journal of Disclosure and Governance 13, no. 3 (October 22, 2015): 262–77. http://dx.doi.org/10.1057/jdg.2015.15.

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Braendle, Udo. "Corporate Governance Code Compliance and financial performance: the case of Austrian stock listed companies." Investment Management and Financial Innovations 16, no. 3 (August 23, 2019): 131–41. http://dx.doi.org/10.21511/imfi.16(3).2019.13.

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This article analyzes the correlation between compliance to the Austrian Code of Corporate Governance and financial success of Austrian stock listed companies. It uses a sample of 52 Austrian companies that are listed on the Vienna Stock Exchange and corporate data collected from company publications such as annual reports, financial reports, corporate governance reports and company websites. Three accounting measures – return on assets, return on equity and net profit margin – were chosen in order to proxy the financial performance of a company. The period under review ranges from 2008 to 2016, whereas particular attention is given to the years 2010 to 2016. A corporate governance compliance score has been established on the comply or explain basis and recommendation rules of the Austrian Code of Corporate Governance in order to measure a company’s ability of implementing ‘good’ corporate governance practices. In line with research for other countries, this study finds no statistical evidence that a correlation exists between high compliance to the Austrian Code of Corporate Governance and financial success of companies listed on the Austrian Stock Exchange. The paper highlights the uniqueness of the Austrian Corporate Governance system when compared to other systems and gives arguments why companies comply with corporate governance recommendations.
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Yamani, Amal, Khaled Hussainey, and Khaldoon Albitar. "Does Governance Affect Compliance with IFRS 7?" Journal of Risk and Financial Management 14, no. 6 (May 28, 2021): 239. http://dx.doi.org/10.3390/jrfm14060239.

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Although there has been considerable research on the impact of corporate governance on corporate voluntary disclosure, empirical evidence on how governance affects compliance with mandatory disclosure requirements is limited. We contribute to governance and disclosure literature by examining the impact of corporate governance on compliance with IFRS 7 for the banking sector in Gulf Cooperation Council (GCC). We use a self-constructed disclosure index to measure compliance with IFRS 7. We use regression analyses to examine the impact of board characteristics, audit committee characteristics and ownership structure on compliance with IFRS 7. Using a sample of 335 bank-year observations for GCC listed banks over the period 2011–2017, we report evidence that corporate governance variables affect compliance with IFRS 7. However, the significance of these variables depends on the type of the regression model used. Our findings suggest that governance matters for mandatory disclosure requirements. So to improve the level of compliance, regulators, official authorities, and policymakers should intensify their efforts toward improving corporate governance codes, following up their implementation and enhancing the enforcement mechanisms.
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O. Al-Smadi, Mohammad. "Corporate governance and risk taking of Jordanian listed corporations: the impact of board of directors." Investment Management and Financial Innovations 16, no. 1 (February 6, 2019): 79–88. http://dx.doi.org/10.21511/imfi.16(1).2019.06.

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The aim of this study is to evaluate the compliance level of corporate governance rules and examine the impact of this compliance on risk taking of corporations in Jordan. This study used panel data of the listed corporations in Amman Stock Exchange from 2013 to 2017. Corporate governance index was constructed to gauge the compliance level of corporate governance rules. The results show a good level of overall compliance of corporate governance rules. As for the compliance of the categories of corporate governance rules, rules of transparency and disclosure are ranked first, while rules of general meeting assembly are ranked fourth. The regression results report a negative influence of corporate governance and corporate risk taking. In addition, four governance variables concerning the features of the board of directors are used in the study. The results reveal a negative impact of the size of the board of directors, independence of the board, and committees of the board on corporate risk taking. It is expected that the outcomes of the study can be used by management of the corporations in addition to the Jordanian Securities Commission that seek to enhance confidence in the Jordanian capital market.
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Saad, Noriza Mohd. "Corporate governance compliance versus Syaria’ compliance and its link to firm’s performance in Malaysia." Corporate Ownership and Control 6, no. 4 (2009): 148–58. http://dx.doi.org/10.22495/cocv6i4p14.

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The purpose of this study is to investigate level of compliance by corporate governance (CG) code of best practices and sharia’ principles among public listed companies in main board of Bursa Malaysia and to provide insights view in determining significance association between the corporate governance and sharia’ compliance with firm’s performance. Corporate governance compliance was measured by three board of directors (henceforth; BOD) facets; (i) director’s remuneration, (ii) directors training and (iii) number of family members. Meanwhile, syaria’ compliance is based on six proxies, (i) riba, (ii) gambling, (iii) sale of non halal product, (iv) conventional insurance, (v) entertainment and (vi) stockbroking. The data are gathered from the analysis of companies’ annual report and Thompson DataStream for a sample of 147 companies (for corporate governance compliance) and 36 companies (for syaria’ compliance) over the period of 2003 to 2007. The study employs multiple regression analyses, independent sample T-test and Pearson correlation on the hypotheses tested. The preliminary results reveal most of the company has complied well with the code of best practices and syaria’ principles and there is a significant association to the firm’s performance besides syaria’ compliance firms show a better performance compared to corporate governance compliance firms.
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Krenn, Mario. "Understanding decoupling in response to corporate governance reform pressures." Journal of Financial Regulation and Compliance 23, no. 4 (November 9, 2015): 369–82. http://dx.doi.org/10.1108/jfrc-04-2014-0019.

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Purpose – The purpose of this article is to explain under what circumstances firm-level adoption of codes of good corporate governance will more likely be superficial rather than substantive in nature. The article contains lessons for any agency or country that attempts to implement deep and lasting changes in corporate governance via codes of good corporate governance. Design/methodology/approach – The article reviews the literature on compliance with codes of good corporate governance and develops a conceptual model to explain why some firms that have formally adopted a code of good governance decouple this policy from its actual use. Findings – Decoupling in response to the issuance of codes of good corporate governance will be more attractive to firms and also more sustainable under the following conditions: firms’ compliance costs are relatively high firms’ costs of outright and visible non-compliance are relatively high and outsiders’ compliance monitoring costs are relatively high. Originality/value – The article contributes to the debate on compliance and convergence and provides policymakers with a conceptual framework for assessing the likelihood of successful regulatory change in corporate governance.
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Dembo, Abubakar M. "Corporate Governance Disclosure: The Evidence from Nigeria." Indian-Pacific Journal of Accounting and Finance 2, no. 4 (October 1, 2018): 16–25. http://dx.doi.org/10.52962/ipjaf.2018.2.4.52.

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This study centres on the investigation of the level of compliance with the Nigerian Corporate Governance Code's recommendations by the six selected oil companies from 2004 to 2012. Two stages of compliance level with the Corporate Governance Disclosure Index (CGDI) were developed from 43 specific corporate governance issues based on the Nigerian Code's provisions and analysed. Firstly, the study demonstrates the degree of compliance with the CGDI for the selected companies over the survey period (2004-2012). This allows the testing of the continuous progress of the level of conformity with the Nigerian Code's provisions. Second, it measures the level of compliance with the CGDI that existed over the 2004-2009 and 2010-2012 periods respectively. The motive is to find out whether the level of compliance with corporate governance has increased over the two periods since the creation of the Nigerian Code in late 2003. The findings indicate a remarkable improvement with the compliance with the Nigerian Code over the periods by the selected companies.
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Mnif, Yosra, and Oumaima Znazen. "Corporate governance and compliance with IFRS 7." Managerial Auditing Journal 35, no. 3 (February 22, 2020): 448–74. http://dx.doi.org/10.1108/maj-08-2018-1969.

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Purpose This paper aims to investigate the impact of the characteristics of two corporate governance mechanisms, namely, board of directors and audit committee (hereafter AC), on the level of compliance with International Financial Reporting Standard [hereafter International Financial Reporting Standards (IFRS)] 7 “Financial instruments: Disclosures” (hereafter FID). Design/methodology/approach Using a self-constructed checklist of 128 items, this research measures the compliance with IFRS 7 of 63 Canadian financial institutions listed on the Toronto Stock Exchange during a period of three years (2014-2016). Fixed effect panel regressions have been used to capture the individual effect present in authors’ data. Findings Empirical results show that the mean compliance level with IFRS 7 requirements is about 77 per cent and identify various areas of non-compliance. This level of compliance has a positive linkage with the board size and independence. Similarly, the AC independence and financial accounting expertise are shown to positively affect authors’ dependent variable. Nevertheless, CEO/chairman duality, AC size and meeting frequency are not significantly correlated with the level of compliance with IFRS 7. Originality/value This study expands prior compliance literature in the Canadian setting by examining the determinants of compliance with IFRS mandatory disclosures. Also, and to the best of the authors’ knowledge, this paper is among the first studies that have investigated the effect of corporate governance characteristics (hereafter CGC) on compliance with all IFRS 7 requirements in general.
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Rini, Nova. "The Implementation of Islamic Corporate Governance (ICG) on Sharia Banking in Indonesia." TIJAB (The International Journal of Applied Business) 2, no. 1 (February 21, 2019): 29. http://dx.doi.org/10.20473/tijab.v2.i1.2018.29-38.

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In 2001, a financial institution in Turkey went bankrupt. The financial institution is "Ihlas Finance House". The cause of the bankruptcy of financial institutions according to Islamic finance economists is as a result of weaknesses in the internal and external mechanisms of corporate governance. The purpose of writing this article is to find out how the implementation of Islamic Corporate Governance in Islamic Banking. The method used in this article to answer the research question is a literature study. The results of this study indicate that Islamic banking financial institutions in Indonesia have not fully implemented Islamic Corporate Governance (ICG). The implementation of Islamic Corporate Governance (ICG) that has not been fully implemented is sharia compliance (syari'ah compliance). Sharia compliance in Islamic bank financial products. Conclusion of this article: 1. Implementation of Islamic Corporate Governance (ICG) in Islamic banking is accommodated in the Sharia Banking Law and Bank Indonesia Regulations; 2. Islamic Corporate Government (ICG) can be seen from the establishment of Sharia Supervisory and Sharia Compliance Board in Islamic banking; and 3. Islamic banking in Indonesia does not yet fully implement Islamic Corporate Governance (ICG) in sharia compliance for Islamic financial products.
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Dissertations / Theses on the topic "Corporate Governance Compliance"

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Tayo-Tiwo, Aderonke Alberta. "Nigerian Banks' Compliance with the Code of Corporate Governance." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5788.

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Frequent incidences of bank failures in Nigeria resulting in enormous losses of investments and jobs have raised questions about the level of banks' compliance with the code of corporate governance. This single exploratory case study shifted attention from the banks to the regulators of banks in Nigeria, the Central Bank of Nigeria (CBN), to find out the problems they may be encountering in getting the banks to be fully compliant. Purposeful sampling was used to select 25 senior participants who were directly involved with the monitoring of banks from CBN. The agency theory served as the conceptual framework. The sources of data were semistructured interviews and focus group interviews. The use of member checking and triangulation improved the credibility of the data. Thematic analysis was used in data analysis. Findings showed that the CBN might have identified the shortcomings in their supervision processes and have put measures in place to ensure full compliance. Some of the measures included recruitment of skilled IT personnel to conduct monthly e-examinations of the books of banks, application of steep penalties for noncompliance, the reduction of percentage holding by investors, and continuous training of the staff. Full implementation and continuous evaluation of these measures should make the issue of bank distresses and the attendant loss of depositors' funds and means of livelihood outdated. This will result in positive social change by increasing public confidence in the banks resulting in a growth in the economic activities, more job creation, and greater wealth creation for shareholders.
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Elmagrhi, Mohamed Husen Ali. "Corporate governance, voluntary compliance, corporate performance and executive pay : evidence from the UK." Thesis, University of Huddersfield, 2016. http://eprints.hud.ac.uk/id/eprint/30301/.

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This thesis quantitatively examines the extent to which UK corporate governance (CG) reforms have been effective in constraining excessive executive pay (EP) and enhancing CG compliance and corporate performance/valuation for 100 UK non-financial listed companies over the period 2008-2013 (i.e., 600 observations). In particular, this study aims to: (i) examine compliance and disclosure levels of CG rules contained in the 2010 UK Combined Code; (ii) examine factors that determine compliance and disclosure levels of CG recommendations contained in the 2010 UK Combined Code; (iii) investigate CG’s influence, using both the composite-CG-index and the individual-CG-variable models, on corporate performance/valuation; (iv) analyse the interaction effect of ownership structure variables on the UK CG index (UKCGI)-Performance nexus; (v) examine the impact of firm-level CG quality on executive pay (EP), using both models; and (vi) investigate that the interaction effect of ownership structure variables on the UKCGI-EP relationship. Firstly, this study employs one the most extensive hand-collected datasets on CG compliance and disclosure practices comprising 120 CG provisions extracted mainly from 2010 Combined Code to examine the level and the antecedents of CG compliance and disclosure. The results suggest that there is still substantial variation in CG practices among the UK firms. The study also finds that firm-level voluntary CG disclosure is significantly influenced by ownership structure and board characteristics. Secondly, and with regard to the third and fourth objectives, the findings indicate that firm-level CG quality, proxied by the UKCGI, is positively linked with both Tobin’s Q (Q-ratio) and return on assets (ROA), but has no significant link with total shareholder return (SR). Additionally, the findings obtained from the individual-CG-variable model are mixed. For example, and briefly, board size and board independence are statistically significant and positively related to Q-ratio, whereas other variables are either insignificantly or natively related to Q-ratio. The findings also suggest that, ownership structure variables moderate the association among the UKCGI, Q-ratio and ROA, but have no moderating effect on the UKCGI-SR nexus. Finally, and in terms of the final two objectives, the findings indicate that UKCGI is negatively related to executive pay (EP). Similarly, and using the individual-CG-variable model, the results are mixed. For example, and briefly, board size, board independence and board diversity are negatively related to EP, whilst other mechanisms are either insignificantly or positively related to EP. The findings also suggesting that ownership structure variables moderate the UKCGI-EP nexus.
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Rashed, Chra, and Georgiana Larsson. "UK pension providers´compliance with corporate governance codes, 2007-2009." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15081.

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The United Kingdom Combined Code is today the most fundamental corporate governance code applicable in United Kingdom. The nation of United Kingdom encourages governance practices by implementing the Directive 2006/46/EC on a voluntary basis before being mandatory. While corporate governance is applicable to many corporations, pension providers may be seen as one of the ideal market sector for governing, since they act as institutional investors representing a major shareholder group. Institutional investors may even improve corporate governance practices as they represent a major part of public sector capital. Owning large amount of shares, their function is to supervise in the firms’ corporate governance activities in order to monitor the transparency and disclosure procedures. To be able to monitor other companies' activities, pension providers must set up an example for enforcing corporate governance practices themselves and follow them respectively.   This descriptive case study observes the corporate governance structures represented in annual reports of five large chosen pension providers during the years 2007 to 2009 capturing the financial crisis occurring in 2008, in United Kingdom. The purpose of the study is to examine if strong corporate governance is incorporated in the following pension providers, Aberdeen Asset Management plc, Aviva plc, Prudential plc, Royal London Mutual Insurance Society Limited and Standard Life plc. The focus is on board composition and established committees. The scope of this study answers the following research question: How do the five pension providers, Aberdeen, Prudential, Royal London, Standard Life and Aviva, comply with or explain deviations found in their respectively annual reports from 2007-2009 in accordance with the Combined Code 2008 and the Annotated Combined Code 2005?   Fundamental for pension providers is to work on a long-term basis with value creation as goal. Still the core focus of corporate governance remains, to create a system offering protection for all stakeholders. As the result shows, all of the five chosen corporations strongly implement national corporate governance practices throughout 2007-2009 on both board composition and established committees. Still, they suffered short-term negative fluctuations from the United Kingdom financial crises in 2008, but recovered shortly afterwards. Even though these fluctuations occurred, all of the corporations have long-term value as one of their main objectives. The long-term value can partly be sustained by strong corporate governance practices as it a main objective in corporate governance.
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Krimmer, Peter. "Sarbanes Oxley compliance identifying gains and costs for European companies." Saarbrücken VDM, Müller, 2005. http://deposit.ddb.de/cgi-bin/dokserv?id=2787618&prov=M&dok_var=1&dok_ext=htm.

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Persson, Therese, and Helena Karsberg. "Swedish Code of Corporate Governance : A study of the compliance with the code among Swedish listed companies." Thesis, Jönköping University, JIBS, Business Administration, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-90.

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After several scandals in the US, the focus on corporate governance has increased rapidly and led to implementations of “codes of best practice” in many countries. In 2002, the Swedish government appointed a committee with the purpose to develop a Swedish Code of Corporate Governance. The purpose with the code is to help the Swedish industry to regain its confidence in order to attract capital after the scandals that have occurred. The code shall be implemented by Swedish com-panies listed on the A-list on the Stockholm stock exchange and companies on the O-list with a market value above 3 billion SEK and shall be implemented by the 1:st of July 2005.

The code is based on the principle “comply or explain” which means that companies do not have to comply with the requirements of the code as long as they explain their reasons why they deviate. The purpose of this thesis is thereby to examine to what extent Swedish companies prepare to comply or are already complying with the requirements of the code and the reasons for possible deviations regarding the level of compliance between the companies. In order to answer the purpose stated, the authors have chosen to use both a quantitative and a qualitative method. The authors have sent surveys to all companies obliged to implement the code in order to find out to what extent the Swedish companies prepare to comply or are already complying with the code today. In order to answer the second research question, why companies prepare to comply, or are complying to different degrees, hypotheses were stated and interviews with five companies listed on the Stockholm stock exchange were made.

The authors found a high compliance rate among Swedish companies, with a mean of 88,49%. The companies on the A-list are complying to a larger extent than the ones on the O-list. Based on the hypotheses, the authors found that companies with higher turnovers are more likely to comply with the code to a larger extent than companies with lower turnovers. Additional reasons to a high degree of compliance rate with the code, are: the need for resources, the impact of media, the culture and personal values within the organization and the fact that the code does not imply any major changes for the organization. Reasons why companies do not prepare to comply or are already complying to a large extent are: the increased devotion of resources that the implementation requires, the high level of details and the complicated requirements of the code. These last-mentioned factors lead to difficulties to interpret the requirements of the code and increased bureaucracy, which thereby lead to a lower level of compliance.

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Sobhan, Md Abdus. "Corporate governance reform in a developing country : the case of Bangladesh." Thesis, University of Edinburgh, 2014. http://hdl.handle.net/1842/9935.

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Bangladesh reformed its corporate governance by adopting Bangladesh Corporate Governance Guidelines-2006 (the BCGG-2006 hereafter) due to pressures from international financial institutions (IFIs). However, there is huge controversy in prior literature regarding the IFIs’ suggested reform initiatives. The thesis asks specific research questions: RQ1. Do institutional investors and bankers in Bangladesh perceive that the level of compliance with the BCGG-2006 by the investee or borrowing company influences the investment and lending decisions respectively? RQ2.1. To what extent is the BCGG-2006 implemented in form rather than in substance? RQ2.2 Is there a relationship between the nature of compliance with the BCGC-2006 and firm performance? RQ3.1. To what extent does reported compliance with the BCGG-2006, as reported in annual reports, overstate underlying compliance with the BCGC-2006? RQ3.2 Does the overstatement of compliance reported in annual reports lead to a different relative ranking of a firm’s corporate governance structure? RQ3.3 What factors influence the overstatement of compliance with the BCG-2006 in annual reports? To investigate RQ1, an inductive approach is taken and data are collected by using semi-structured interviews of investment managers and credit rating analysts. In order to examine the remaining RQs, a deductive approach is taken and data are collected: (1) by using a structured survey questionnaire addressed to company secretaries or CFOs; and (2) from annual reports and stock exchanges. With respect to RQ1, this study finds (1) strong evidence that institutional investors and bankers perceive limited impact of corporate governance mechanisms recommended by the BCGG-2006 on investment and lending decisions respectively. In order to theorise the above findings, two theories: agency theory and the theory of path dependence are contrasted. Using a grounded theory coding, this study finds that (1) companies are locked in the path of control by sponsor families and sponsor families then impede the implementation of the BCGG-2006 and (2) institutional investors and bankers lock themselves in the path of name-based and relationship-based investment and lending practices which deters consideration of corporate governance mechanisms introduced by the BCGG-2006. Very few interviewees provide an explanation consistent with the agency theory. This evidence thus points more to the theory of path dependence than to agency theory. In relation to RQ2.1, this study finds that local privately-owned companies and government-owned companies either do not comply or comply in form but not in substance with the BCGG-2006, while subsidiaries of foreign multinational companies comply in form and in substance with the BCGG-2006. The relative strength of path dependence in local privately-owned companies and government-owned companies and subsidiaries of foreign multinational companies explains these results better than agency theory. The evidence with respect to RQ2.2 provides an indication that the nature of compliance with separation of the chairman and CEO, board independence and audit committee does not have an association with firm performance in case of local privately-owned companies. However, the evidence in relation to RQ2.2 provides an indication that the nature of compliance with the corporate governance mechanisms introduced by the BCGG-2006 makes a difference in firm performance in subsidiaries of foreign multinational companies. With respect to RQ3.1, it is found that companies overstate compliance with the BCGG-2006 in annual reports. With respect to RQ3.2, this study finds that the rank of a firm’s corporate governance is different when comparing compliance with the BCGG-2006 as reported in annual reports with compliance with the BCGG-2006 as stated in the survey. With respect to RQ3.3, it is found that overstatement of compliance is more pronounced with respect to less-observable provisions of the BCGG-2006, is positively associated with control by sponsor families and is negatively associated with control by institutional investors. This evidence is again more consistent with the theory of path dependence and institutional logic than agency theory. The findings of this thesis suggest that corporate governance researchers in developing countries should consider the role of path dependence rather than agency theory exclusively. This thesis also makes a methodological contribution by investigating overstatement of compliance with the BCGG-2006. The findings of this study may also assist regulators in developing countries and the IFIs in formulating future governance guidelines for developing countries.
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Ferdous, Chowdhury Saima. "Compliance with codes of corporate governance in developing economies : the case of Bangladesh." Thesis, University of Birmingham, 2013. http://etheses.bham.ac.uk//id/eprint/3993/.

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This thesis investigates the overall acceptance of the Code of Corporate Governance for Bangladesh by examining the level of acceptance and the factors influencing compliance. The study identifies the code provisions which are most and least complied with and examines the perceptions of different stakeholder groups relating to the barriers of good governance, the causes of non-compliance with the Code and the appropriate model of governance for Bangladesh. The study uses a questionnaire survey for the listed companies in Bangladesh and the semi-structured interview method with the stakeholder groups. The shareholder and the stakeholder theoretical perspectives are adopted to interpret the results. The findings suggest that the level of compliance amongst the sample companies is at a moderate level. However, the findings also indicate that the sample companies are following the regulatory provisions, and the Code is yet to be widely accepted by the companies. The corporate infrastructure of Bangladesh appears to be dysfunctional in most, if not all, aspects. Hence, the polarization of the shareholder and stakeholder perspectives is to some extent unrealistic in the case of Bangladesh; rather an appropriate model of governance is considered to be the one that prioritizes the needs and ability of the country.
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Jacob, Björktorp, and Robert Källenius. "Comply-or-explain in Sweden : A study on the quality of non-compliance explanations." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-30074.

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Purpose: The purpose of this study is to examine the effectiveness of the comply-or-explain principle in Sweden to determine if the flexible approach is functioning as in-tended. Research design: This paper scrutinizes the quality of the explanations with respect to the Swedish Corporate Governance Code. A quantitative research with a cross-sectional design has been performed and the data collection covers 241 companies listed on Nasdaq OMX Stockholm for the fiscal year of 2014. The secondary data has been gathered from corporate governance reports of the researched companies and analysed by using a tax-onomy of explanations. Findings: The report demonstrates that the comply-or-explain principle in Sweden is effective. A clear majority of the explanations, 71,8%, were deemed as informative, mean-ing that a large proportion of the Swedish firms are utilizing the flexible approach in an effective manner. However, one out of four explanations were classified as insufficient and we have thus provided recommendations in order for the code to become even more effective. Contribution: Our findings provide insights on how the comply-or-explain principle works in a country that is supposed to be a leading example of how the comply-or-explain approach should be implemented. This study should be of significance for policy makers considering that we have outlined how the principle works and provided recommenda-tions on how the Swedish Corporate Governance Code can be improved. Value: Our findings demonstrate that companies listed on Nasdaq OMX Stockholm pro-vide high quality explanations that can serve as an inspiration for companies listed in other countries. Furthermore, the results indicate that managers are likely to act within ethically desired norm. Considering the social implications, as Swedish firms are informative in terms of explanations, it minimizes the risk of firms acting dishonestly.
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Akande, Oyebola Bejide. "Corporate Governance Issues in the Nigerian Banking Industry." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2467.

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Corporate governance issues resulting from bad governance, fraudulent activities, insider abuse, and corruption have attracted the attention of shareholders and regulators in the banking industry. The financial crisis that erupted from the United States affected the financial institutions of both developed and developing countries, among which Nigerian banks belong. The Central Bank of Nigeria removed 8 managing directors and executive directors due to bad governance, nonperforming loans of 61%, and toxic assets of $13.3 billion; the Central Bank injected 620 billion naira into the banks. The purpose of this multiple case study was to develop an understanding of corporate governance strategies needed to ensure regulatory compliance and enhance financial performance from the perspective of senior management of the regulatory authority and corporate financial leaders. Agency theory served as the conceptual framework for the study. The population for this study was10 senior regulatory leaders and corporate financial leaders in Nigeria. The data sources were semistructured interviews, research notes, codes of corporate governance, and financial reports of banks. Member checking was used to improve the credibility and trustworthiness of the data. After compiling, disassembling, reassembling, and coding the data, 5 themes including the need for: improvement on compliance to corporate governance regulations; effective board governance; training education and awareness on best practices, strategic risk management and internal control; and strategic and effective leadership. Potential implications for social change may include knowledge for investors and the public, who have increasingly relied on financial services in Nigeria to support personal and business goals to identify banks with best practices.
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Hempel, Jan Markus Wiemken Florian. "Managerhaftung im Wandel Sarbanes-Oxley und corporate governance in Deutschland ; [IT-Risikomanagement und compliance]." Bremen Salzwasser-Verl, 2006. http://deposit.ddb.de/cgi-bin/dokserv?id=2805246&prov=M&dok_var=1&dok_ext=htm.

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Books on the topic "Corporate Governance Compliance"

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Anandarajah, Kala. Corporate governance compliance. Singapore: LexisNexis, 2005.

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Anandarajah, Kala. Corporate governance compliance. Singapore: LexisNexis, 2003.

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Gruber, Joachim, Gabriele Günther, and Horst Muschol. Controlling, Compliance und Corporate Governance. Frankfurt am Main: PL ACADEMIC RESEARCH, 2014.

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Banks, Theodore L. Corporate legal compliance handbook. 2nd ed. [Frederick, MD]: Aspen Publishers, 2011.

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Banks, Theodore L. Corporate legal compliance handbook. 2nd ed. Austin: wolters Kluwer Law & Business, 2011.

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Keuper, Frank, and Fritz Neumann, eds. Corporate Governance, Risk Management und Compliance. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8946-8.

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Falk, Michael. IT-Compliance in der Corporate Governance. Wiesbaden: Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-3988-3.

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Torp, Jeffrey. Corporate governance compliance for financial institutions. Austin, Tex: Alexinformation, 2004.

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Schünemann, Wolfgang B., Rolf Stober, and Rainer Keller. Compliance: Textsammlung : internationale Abkommen, Zivil- und Wirtschaftsrechts-Compliance, öffentlich-rechtliche Compliance, Straf- und Ordnungswidrigkeiten-Compliance, Codes of Conduct. Köln: Luchterhand, 2011.

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1952-, Banks Frederick Z., ed. Corporate legal compliance handbook. New York: Aspen Law & Business, 2002.

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Book chapters on the topic "Corporate Governance Compliance"

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Berwanger, Jörg, and Ulrich Hahn. "Corporate Governance." In Interne Revision und Compliance, 1–32. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-31807-9_1.

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Casper, Matthias. "Corporate Governance and Corporate Compliance." In German Corporate Governance in International and European Context, 477–516. Berlin, Heidelberg: Springer Berlin Heidelberg, 2017. http://dx.doi.org/10.1007/978-3-662-54198-2_10.

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Casper, Matthias. "Corporate Governance and Corporate Compliance." In German Corporate Governance in International and European Context, 359–97. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23005-9_9.

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Wasserman, Lawrence. "Corporate Governance: Indonesia." In Governance, Risk, and Compliance Handbook, 711–29. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118269213.ch50.

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Tarantino, Anthony. "Corporate Governance: China." In Governance, Risk, and Compliance Handbook, 755–67. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118269213.ch53.

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Tarantino, Anthony. "Corporate Governance: France." In Governance, Risk, and Compliance Handbook, 769–79. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118269213.ch54.

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Tarantino, Anthony. "Corporate Governance: Spain." In Governance, Risk, and Compliance Handbook, 875–84. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118269213.ch63.

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Biegel, Andreas, and Pascal Müller. "Corporate Governance und Compliance." In Betriebliches Risikomanagement und Industrieversicherung, 235–53. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-30421-8_12.

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Mahanti, Rupa. "Introduction to Governance, Corporate Governance, and Compliance." In Data Governance and Compliance, 1–7. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6877-4_1.

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Mahanti, Rupa. "Corporate Governance Subdisciplines, Data, and Data Governance." In Data Governance and Compliance, 51–88. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6877-4_3.

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Conference papers on the topic "Corporate Governance Compliance"

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Amin, Samsuddin Mohd, Rohaya Md Noor, Nor'azam Mastuki, and Abdul Rauf Ambali. "Corporate governance and tax compliance." In 2011 IEEE Symposium on Business, Engineering and Industrial Applications (ISBEIA). IEEE, 2011. http://dx.doi.org/10.1109/isbeia.2011.6088786.

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Hong-Bing, Yuan. "Research on Influencing Factors of Corporate Tax Compliance Behavior: a Perspective of Corporate Governance." In 2014 International Conference on Economic Management and Trade Cooperation (EMTC 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/emtc-14.2014.38.

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Bartosch, Nicole. "Compliance violation in German family businesses: Frequency, detection, counter measure relevance." In Corporate governance: A search for emerging trends in the pandemic times. Virtus Interpress, 2021. http://dx.doi.org/10.22495/cgsetpt16.

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Chen, Le. "A FRAME OF REFERENCE FOR RESEARCH OF A BLOCKCHAIN-BASED SOLUTION TO CORPORATE GRC-MANAGEMENT." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.31.

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Abstract:
This society has faced many sorts of global challenges, especially the world of business and technological innovation, there's no greater aroused general argument nowadays than digital transformation (DT). Among production-oriented Corporates which many of them have begun to integrate digital technology into most areas of their business. How to well fulfill Corporate Governance, Risk and Compliance (GRC) while expanding existing businesses in the dramatic growth in DT environment has become a major challenge for all Corporates. Through a review of previous studying works and based on existing gaps the author evaluated whether there could be the feasibility of a blockchain-based technology being integrated as a solution to Corporate GRC-Management together with the theory of entire personnel's GRC responsibility system which would be parts of an agenda for the future research on this field and also contribute to Corporates in an overall strategic height level to embrace the coming of DT.
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McDonough, Amy, and Stefan Sackmann. "Compliance and Company Value: How Markets React to Reported Lapses in Corporate Governance." In 2009 IEEE Conference on Commerce and Enterprise Computing (CEC). IEEE, 2009. http://dx.doi.org/10.1109/cec.2009.60.

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Shamsudin, Siti Marlia, and Rohaya Md Noor. "Corporate governance and tax compliance: A study on Small Medium Enterprises (SMEs) in Malaysia." In 2012 IEEE Symposium on Business, Engineering and Industrial Applications (ISBEIA). IEEE, 2012. http://dx.doi.org/10.1109/isbeia.2012.6422954.

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Atabey, Naim Ata, Halenur Yılmaz, and Merve Öztürk. "The Role of OECD Corporate Governance Principles in the Integration of Commonwealth of Independent States Countries to the World Economy." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01156.

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The founding members of The Organization for Economic Co-operation and Development (OECD) consist of mostly the European countries. The organization which is regional in nature and more focused on Europe has global aims like contributing to developments of world trade and economic development of members and other countries in the process of economic development. Corporate Governance Principles published for the first time in 1999 by OECD that can be adapted by each country according to their circumstances, provide guidance to countries in order to achieve the objectives. Corporate Governance Principles mainly focus on the responsibility, fairness, transparency and accountability. Gaining their independence after the dissolution of Soviet Union, the countries established Commonwealth of Independent States. They began to build their economic structures and make their presence felt in the world economy. Some developments like establishment of capital market can be seen as the best example of that effect. For all countries including Eurasia, adapting to the new institutional arrangements for businesses has become more important to continue their existence. Moreover, such integration between the CIS and world countries will contribute positively to developments of economic and cultural relationships. In this respect, enterprises in CIS countries are expected to shape their organizational structure according to international rules and standards. In this paper, the emerging developments of CIS countries due to being member to OECD and their compliance with Corporate Governance Principles, their possible problems and Corporate Governance Principles which is seen as common ground between CIS and world countries are evaluated.
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Anintyarini, Chatarina, and Cynthia Afriani Utama. "Market Reaction to Announcement of the Corporate Governance “Comply or Explain” Regulation and Determinants of Compliance Level." In Proceedings of the 12th International Conference on Business and Management Research (ICBMR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icbmr-18.2019.40.

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Xuming, Mi. "Notice of Retraction: Research on corporate tax compliance, corporate governance and tax policies in China: From the international studies on the undersheltering puzzle." In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5887149.

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Alfitri, Dr. "Why Do Companies Pay Their Alms Tax (Zakat)? Case Studies Of Compliance With Corporate Zakat Obligation In Islamic Commercial Banks In Indonesia." In 1st International Conference of Law and Justice - Good Governance and Human Rights in Muslim Countries: Experiences and Challenges (ICLJ 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iclj-17.2018.6.

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