Articoli di riviste: "The Swedish Code of Corporate Governance"

1

Tagesson, Torbjörn, e Sven-Olof Yrjö Collin. "Corporate governance influencing compliance with the Swedish Code of Corporate Governance". International Journal of Disclosure and Governance 13, n. 3 (22 ottobre 2015): 262–77. http://dx.doi.org/10.1057/jdg.2015.15.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

2

Larsson-Olaison, Ulf. "Convergence of corporate governance systems: A legal transplant perspective". Competition & Change 24, n. 5 (4 ottobre 2018): 450–70. http://dx.doi.org/10.1177/1024529418800592.

Testo completo

Abstract (sommario):

The predominant approaches to comparative corporate governance view legal transfers dichotomously, seeing corporate governance systems as either converging or diverging as a result of legal reform. Drawing on legal studies, this paper proposes an alternative model using the metaphor of the staircase to conceptualize how legal transplants can meet different evaluation criteria before being considered ‘successful’. The model is empirically illustrated by the introduction of the Swedish Corporate Governance Code. It is found that different corporate governance rules when transplanted could be said to meet evaluation criteria more or less strictly. This finding has implications for our empirical and theoretical understanding of how corporate governance systems converge.

Gli stili APA, Harvard, Vancouver, ISO e altri

3

Larsson-Olaison, Ulf. "The convergence and divergence debate: a regulatory conversations perspective". Corporate Ownership and Control 7, n. 4 (2010): 462–72. http://dx.doi.org/10.22495/cocv7i4c4p4.

Testo completo

Abstract (sommario):

A frequent starting point when the developments of the world’s corporate governance systems are discussed is whether those systems will converge (see e.g. Hansmann & Kraakman, 2004) or continue on their path of divergence (se e.g. Roe, 2000). The empirical evidence used in that discussion could be referred to as “anecdotic” (Coffee, 2001). Given the weight of the theoretical arguments on convergence or divergence and the weaknesses in their empirical support, one could argue that these two concepts co-vary rather than mutely exclude and can thus help to account for the findings of simultaneous convergence and divergence in e.g. Collier & Zaman (2005) and Jonnergård & Larsson (2007). In this paper the processes leading up to the Swedish corporate governance code being issued are used to shed some light on how divergence in convergence and convergence in divergence are produced in the regulatory discourse (Black, 2002).

Gli stili APA, Harvard, Vancouver, ISO e altri

4

Giamporcaro, Stephanie, e Marilize Putter. "Lonmin Plc: mining and responsible investment – dangerous liaisons?" Emerald Emerging Markets Case Studies 8, n. 2 (26 aprile 2018): 1–22. http://dx.doi.org/10.1108/eemcs-03-2017-0045.

Testo completo

Abstract (sommario):

Subject area The case presents a responsible investment dilemma case. Swedish institutional responsible investors have to make a choice about their investment in Lonmin, a platinum mining company whose operation are located in South Africa and has been the theatre of workers’ killings. Study level/applicability The case targets MBA students and can be taught in a corporate finance course, a corporate governance course, a business ethics course or on sustainable and responsible investment. Case overview The teaching case follows the journey of Hilde Svensson, the head of equities for a Swedish responsible investor. She has been tasked to visit the site of Lonmin in South Africa which is the theatre of a tragic workers’ unrest that led to the killings of 44 workers in August 2012. She must decide what the best responsible investment strategy is to adopt with Lonmin for the future. Expected learning outcomes The students are expected to learn about what responsible investment entails and the dilemmas that can be faced by responsible investors. The case also gives insight to business students and the complexities of environment, social and governance (ESG) analysis and how to integrate financial and ESG analysis when you are a responsible investor. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes. Subject code CCS 1: Accounting and Finance

Gli stili APA, Harvard, Vancouver, ISO e altri

5

Boot, Arnoud W. A., e Philip Wallage. "Corporate governance toekomstbestendig?" Maandblad Voor Accountancy en Bedrijfseconomie 80, n. 5 (1 maggio 2006): 204–5. http://dx.doi.org/10.5117/mab.80.16899.

Testo completo

Abstract (sommario):

De Code Tabaksblat (de Code) mag zich verheugen over algemene bekendheid in ondernemingsland. Maar wat is er tot nu toe van terechtgekomen? Welke lessen kunnen hieruit worden getrokken? En hoe moeten we verder? Deze vragen staan centraal in dit themanummer van het MAB.

Gli stili APA, Harvard, Vancouver, ISO e altri

6

Cromme, Gerhard. "Corporate Governance in Germany and the German Corporate Governance Code". Corporate Governance: An International Review 13, n. 3 (maggio 2005): 362–67. http://dx.doi.org/10.1111/j.1467-8683.2005.00430.x.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

7

Strikwerda, Hans. "De Nederlandse Corporate Governance Code". Maandblad Voor Accountancy en Bedrijfseconomie 87, n. 1/2 (1 febbraio 2013): 43–57. http://dx.doi.org/10.5117/mab.87.14490.

Testo completo

Abstract (sommario):

Er wordt vaak verwezen naar de Nederlandse Corporate Governance Code (NCGC) als bron voor normen voor goed bestuur van ondernemingen. Wanneer de NCGC tegen het licht wordt gehouden van de feitelijke praktijk in het bedrijfsleven, in het bijzonder de kritische rol van de functie van management control en de problemen daarmee, dan vraagt dit om een aantal correcties in de NCGC. Daarnaast speelt een institutionele verandering in de vorm van de gevolgen van de toenemende rol van ongecodificeerde en persoonsgebonden kennis voor de eigendomsverhoudingen rond ondernemingen. Deze wordt wel erkend door de kapitaalmarkt, maar niet in systemen voor corporate governance en vormt een impairment van de institutionele grondslagen van het systeem voor corporate governance, waarmee in de praktijk rekening moet worden gehouden. Het vertalen van die verschuiving in eigendom in een code voor corporate governance is een internationaal vraagstuk. Vandaar dat in dit artikel een onderscheid wordt gemaakt tussen correcties en vernieuwing. De in dit artikel geformuleerde inzichten hebben consequenties voor hoe om te gaan met de vereiste van pas-toe-of-leg-uit.

Gli stili APA, Harvard, Vancouver, ISO e altri

8

van Manen, Jaap. "De Corporate Governance Code 2016". Maandblad Voor Accountancy en Bedrijfseconomie 91, n. 5/6 (9 giugno 2017): 124–25. http://dx.doi.org/10.5117/mab.91.24031.

Testo completo

Abstract (sommario):

In het begin van deze eeuw stond corporate governan- ce in de belangstelling van bestuurders en commissa- rissen. Debatten over typisch Nederlandse bescher- mingsconstructies en het boekhoudschandaal bij Ahold zorgden voor een goed klimaat om de Code Ta- baksblat te implementeren. In de jaren die volgden op de implementatie, bleek de Code goed te worden na- geleefd. Tegelijkertijd nam de belangstelling voor de code bij commissarissen en bestuurders af. De nale- ving werd meer een aangelegenheid voor accountants en juristen. Ondertussen ging er wel het een en ander mis. Ondernemingen kwamen in de problemen door gebrekkig risicomanagement, door het misleiden van afnemers, door omkoping, door kartelvorming en door boekhoudfraudes. Wij zagen dat bij een grote minderheid van de Nederlandse beursfondsen waar- devernietiging plaatsvond. Het gemeenschappelijke element daarbij was een te grote focus op korteter- mijnwinstgevendheid. In de meeste gevallen leidde dat tot schade bij diverse stakeholders waaronder aandeel- houders.

Gli stili APA, Harvard, Vancouver, ISO e altri

9

Vetter, H. J. "Herziening van de Corporate Governance Code". Onderneming en Financiering 24, n. 3 (settembre 2016): 4–12. http://dx.doi.org/10.5553/oenf/157012472016024003002.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

10

Parkinson, John, e Gavin Kelly. "The Combined Code on Corporate Governance". Political Quarterly 70, n. 1 (gennaio 1999): 101–7. http://dx.doi.org/10.1111/1467-923x.00209.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

11

Fijabi, Lateef. "Corporate governance and auditors’ expectation". Caleb International Journal of Development Studies 3, n. 2 (30 novembre 2020): 166–93. http://dx.doi.org/10.26772/cijds-2020-03-02-010.

Testo completo

Abstract (sommario):

This study investigated the impact of Code of Corporate governance on the auditor’s expectation gap, following the implementation of the Nigerian corporate governance code. The study outcomes were based on the literature review, the analysis of the qualitative data and discussions of generated themes. The results revealed that adopting effective corporate governance (accountability) system positively contributes in narrowing the audit expectation gap due to the increasing interest in the role of accountability in fighting corruption in Nigeria. The Study recommends; the need for continued sensitization of the public, by both the auditing profession and other stake holders on the role and duties of the auditor, management and the board to avoid expectation gap from the public. The CBN, NAICOM, PENCOM and NCC should implement and enforce the approved Code of Governance. Keywords: Audit Expectation Gap, Corporate Accountability, Audit committees, Code of Corporate Governance, Regulatory agencies.

Gli stili APA, Harvard, Vancouver, ISO e altri

12

Mohamad, Shafi. "National corporate governance codes and IT governance transparency". Corporate Ownership and Control 16, n. 1 (2018): 13–18. http://dx.doi.org/10.22495/cocv16i1art2.

Testo completo

Abstract (sommario):

The main purpose of this paper is to explore the influence of national corporate governance codes on IT governance transparency and was carried out by comparing the IT governance disclosure requirements across two jurisdictions Belgium and South Africa using the study by Huygh et al. (2017). The latter focused on these two countries since the South African corporate governance code King III (2009) contains detailed IT governance disclosures, while the Belgian corporate governance code Lippens (2009) does not. Huygh et al. (2017) found that listed South African financial services organizations were more concerned with disclosing their IT governance practices than their listed Belgian counterparts and that this observation held across the board for all four disclosure categories within the IT governance transparency framework. Further analysis at an individual item-level also found that many of the items for which the South African respondents reported frequently could be directly traced to the IT governance principles and recommended practices contained in the King III (2009) corporate governance code. Huygh et al. (2017) attributed the higher IT governance transparency of the South African respondents to the specific reporting requirements of their national corporate governance code King III (2009). Hence the recommendation that IT governance disclosures be proactively encouraged via national corporate governance codes to further enhance transparency.

Gli stili APA, Harvard, Vancouver, ISO e altri

13

Apostol, Ciprian. "CORPORATE GOVERNANCE IN ROMANIA". CBU International Conference Proceedings 3 (19 settembre 2015): 248–52. http://dx.doi.org/10.12955/cbup.v3.649.

Testo completo

Abstract (sommario):

The objective of the research was focused on measuring the performance level of corporate governance in Romania. This is carried out by evaluating the importance level given to the principles of corporate governance in the Romanian economy, while the practices of transparency and dissemination of companies’ information in the selected sample were monitored. To achieve the objectives of the study, we need to examine the Corporate Governance Code of the Bucharest Stock Exchange. Sample companies were selected and their information from the “Comply or Explain” Statements was analyzed.The research method is a non-participating observation—based on the information from the “Comply or Explain” Statement to determine whether companies are applying corporate governance and transparency elements. The research results highlight the progress of Romanian companies in the process of exercising to the principles of corporate governance, becoming internationally recognized, and integrating into the Corporate Governance Code of the Bucharest Stock Exchange.

Gli stili APA, Harvard, Vancouver, ISO e altri

14

Muneeza, Aishath, e Rusni Hassan. "Shari'ah corporate governance: the need for a special governance code". Corporate Governance 14, n. 1 (28 gennaio 2014): 120–29. http://dx.doi.org/10.1108/cg-02-2011-0015.

Testo completo

Abstract (sommario):

Purpose – With the advent of Islamic banking, a new species was added to the banking system which was then, only dominated by the conventional banking. Islamic banking expanded in the world within the last decade and as a result, Islamic finance emerged as an alternative to the conventional finance. This created Islamic companies and Islamic financial institutions which operate based on the principles of Shari'ah or Islamic Law. These Islamic corporate bodies, like the conventional corporate bodies do need good governance rules. In other words, they also need a good, sophisticated “Shari'ah Governance Code” which would be based on the principle of Islamic Law. This is mainly because the objective of the conventional and the Islamic Corporate governance is different as conventional corporate governance structure is more focused on the protection of the rights of the stakeholders; while Islamic corporate governance focus on retaining the Islamicity of whole corporation. The objective of this research is, as the title suggests, proposing the reasons why a special governance Code for Shari'ah corporate bodies are needed. This paper would suggest a proper governance structure to the Islamic companies and will also discuss why the conventional corporate governance Codes are unsuitable for the Islamic companies. Design/methodology/approach – This research which is primarily library based, is an exploratory legal research in nature. Findings – In the course of this research, it is found that there is a need to enact a Shari'ah Corporate Governance Code due to the widespread establishment of shari'ah compliant companies in the world. Hence, the authors had discussed the potential content of such a Code in this paper. Originality/value – This research will complement the knowledge based on shari'ah corporate governance and is targeted to the existing and prospective shari'ah compliant companies.

Gli stili APA, Harvard, Vancouver, ISO e altri

15

van Leeuwen, Oscar, e Philip Wallage. "Corporate Governance: the way forward". Maandblad Voor Accountancy en Bedrijfseconomie 91, n. 5/6 (9 giugno 2017): 122–23. http://dx.doi.org/10.5117/mab.91.24030.

Testo completo

Abstract (sommario):

Twintig jaar geleden, om precies te zijn op 25 juni 1997, verscheen het rapport van de eerste Nederlandse Commissie Corporate Governance onder voorzitterschap van Jaap Peters met de titel Aanbevelingen inzake Corporate Governance in Nederland. In 2003 gevolgd door De Nederlandse corporate governance code Beginselen van deugdelijk ondernemingsbestuur en best practice bepalingen. Deze Code, vernoemd naar de voorzitter van de commissie Morris Tabaksblat, werd bij Besluit van 23 december 2004 in de wet verankerd (Stb. 2004, nr. 747). Sindsdien moeten beursfondsen in het bestuursverslag mededeling doen over de naleving van de principes en best practice-bepalingen. Recentelijk is de code onder leiding van Jaap van Manen geactualiseerd en op 8 december 2016 gepubliceerd. De belangrijkste inhoudelijke wijzigingen betreffen onder andere een focus op langetermijnwaardecreatie en aandacht voor risicobeheersing, cultuur en beloning. Het corporate governance-domein kenmerkt zich door de constante zoektocht naar een balans tussen de belangen die verschillende stakeholders in een onderneming hebben.

Gli stili APA, Harvard, Vancouver, ISO e altri

16

Chen, Ken Y., Randal J. Elder e Yung-Ming Hsieh. "Corporate Governance, Growth Opportunities, and Earnings Restatements: Effects of a Corporate Governance Code". Asia-Pacific Journal of Accounting & Economics 18, n. 2 (agosto 2011): 169–200. http://dx.doi.org/10.1080/16081625.2011.9720880.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

17

Lokin, E. C. H. J. "Beloningen en de herziene Corporate Governance Code". Maandblad voor Ondernemingsrecht 3, n. 1-2 (marzo 2017): 20–27. http://dx.doi.org/10.5553/mvo/245231352017003102007.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

18

Pass, Christopher. "The revised Combined Code and corporate governance". Managerial Law 48, n. 5 (settembre 2006): 467–78. http://dx.doi.org/10.1108/03090550610715963.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

19

Ferdous, Chowdhury Saima. "Corporate Governance in Bangladesh: Evidence of Compliance". International Business Research 11, n. 3 (12 febbraio 2018): 88. http://dx.doi.org/10.5539/ibr.v11n3p88.

Testo completo

Abstract (sommario):

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.

Gli stili APA, Harvard, Vancouver, ISO e altri

20

Ojogbo, S. E., e T. C. Nwano. "Corporate Governance Code and Corporate Governance Implications for Business: A Critique of Nigeria’s 2016 and 2018 Codes". Recht in Afrika 22, n. 1 (2019): 77–96. http://dx.doi.org/10.5771/2363-6270-2019-1-77.

Testo completo

Abstract (sommario):

Corporate governance is the system by which companies are directed and controlled. Board of directors are responsible for the governance of a Nigerian company. However, the shareholders of a Nigeria company have power of oversight over the board. This power is exercised by a majority of shareholders. It is this separation of ownership and control that makes good corporate governance imperative to protect shareholders against corporate board misbehaviour, as well as to protect minority shareholders against the opportunism of corporate insiders (board of directors and majority shareholders). Even though corporate law is the primary legislation that regulates the corporation, corporate governance codes have become important corporate governance standards that helps to guide the board and promote effective managerial engagement with shareholders to promote corporate accountability. The Financial Reporting Council of Nigeria (FRCN) issued two corporate governance codes in two years - the National Code of Corporate Governance 2016 and the Nigerian Code of Corporate Governance 2018. This shows a clear intention to promote good corporate governance in the country. This essay identifies the peculiar corporate governance challenges in Nigeria, and reviews the two corporate governance codes to show how they address the peculiar challenges. The paper undertakes a criticism of the 2018 and compares to the 2016 Code and corporate governance regulations in other regulations. This criticism highlights the weaknesses in the code and the need for a review. The essay thus suggests a review of the 2018 to provide for Independent Non-Executive Directors dedicated to the interest of minority shareholders as an important first step towards providing access to corporate boards for minority shareholders, as a strategy for promoting corporate accountability. The paper concludes that since the very essence of a corporate governance code is to promote good corporate governance and accountability, any corporate governance Code for Nigeria must address the peculiarity of the Nigerian corporate environment for it to be able to achieve this purpose.

Gli stili APA, Harvard, Vancouver, ISO e altri

21

Obasi, Rosemary O. "Corporate Governance Research Opportunities in Nigeria: A National Development Issue". International Letters of Social and Humanistic Sciences 87 (maggio 2019): 13–22. http://dx.doi.org/10.18052/www.scipress.com/ilshs.87.13.

Testo completo

Abstract (sommario):

This paper presents a number of research opportunities in corporate governance in Nigeria. Corporate governance has come along with changes in Nigeria regulatory framework for financial reporting and corporate governance code during the recent years. The researcher identified some important areas where research can help advance our knowledge and provide relevant information for policy makers. These research areas include audit firm governance, corporate level of compliance on corporate governance; Public sector code of governance; adoption of Not-for-profit governance code by such organisations in Nigeria. The research questions that were raised are of global interest, but the Nigeria environment provides some distinctive natural experimental settings to address these questions.

Gli stili APA, Harvard, Vancouver, ISO e altri

22

Owusu, Andrews, e Charlie Weir. "The governance-performance relationship: evidence from Ghana". Journal of Applied Accounting Research 17, n. 3 (12 settembre 2016): 285–310. http://dx.doi.org/10.1108/jaar-06-2014-0057.

Testo completo

Abstract (sommario):

Purpose The purpose of this paper is to investigate the impact corporate governance, measured by a governance index, on the performance of listed firms in a developing economy, Ghana. It also evaluates the effect of the introduction of a code of corporate governance on compliance rates across Ghanaian firms as well as assessing the impact of the code’s introduction on firm performance for the study period 2000-2009. Design/methodology/approach The paper develops a Ghanaian corporate governance index (GCGI) containing 33 provisions to measure corporate governance quality during the pre-code and the post-code sub-periods. The authors use a panel data analytical framework and fixed effects regressions to analyse the governance-performance relationships. Findings After controlling for endogeneity, the authors find a statistically significant and positive relationship between the GCGI and firm performance. The analysis shows evidence of a statistically significant increase in the degree of compliance with the Ghanaian Code from the pre-2003 sub-period to the post-2003 sub-period. The authors also find that the introduction of the code has led to improved firm performance. However, not all elements of corporate governance appear to have a significant effect on firm performance. Research limitations/implications One limitation of this study is the development of a corporate governance index. The binary coding used to construct the GCGI may not reflect the relative importance of the different corporate governance provisions. This means that all elements included in the index are given equal weighting. Future research may assign weights to each of the corporate governance provisions but this may have the disadvantage of making subjective judgements relative to the importance of each corporate governance provision recommended by the Ghanaian Code. Practical implications These results have important implications for both policy makers and companies. For policy makers, it is encouraging for the development of a code of corporate governance to regulate firms rather than enforcing rigid laws that may not be value relevant. For companies, the improvement in compliance with a code of corporate governance can provide a means of achieving improved performance. Originality/value This paper adds to the limited evidence on the governance-performance relationship in developing economies and in particular it analyses the role of a governance index. It is also the first paper to compare the pre- and the post-code governance index-performance relationship in an African or developing country.

Gli stili APA, Harvard, Vancouver, ISO e altri

23

Anand, Ritu. "Corporate Governance: Role of HR". NHRD Network Journal 12, n. 4 (ottobre 2019): 301–10. http://dx.doi.org/10.1177/2631454119873154.

Testo completo

Abstract (sommario):

Corporate governance is one of the most important differentiators of business that is distilled from an organisation’s culture, its policies and ethics, especially of the people running the business, and the way it deals with various stakeholders. It represents the relationship among stakeholders that is used to determine and control the strategic direction and performance of organisations. This article establishes the role of corporate governance as an enabler and explores the scope—by protecting valuations of a company, determining industrial competitiveness or differentiating a good mergers and acquisitions deal from a bad one—rather than the barrier it has become today. The article emphasises the sustainability and effective implementation of governance practices through self-regulation and voluntary adoption of ethical code of business conduct, which will naturally ensure compliance with every statutory law and guideline. Considering that the workforce today is multigenerational in an age of hyper-globalisation, one of the key tasks is to garner respect, acceptability and adherence to code of conduct by each employee. It further elaborates on the relevant regulatory laws and rules framed by the government, which act as a broader framework for calibrating the company-level ethical compass. The role of human resources (HR) is to embed corporate governance in all aspects of the business. This article dwells on the fact that HR is responsible for not just formulating code of conduct and policies, but also getting them embedded in spirit within the DNA of every employee. It encompasses various organisational and strategic interventions such as employee communication, effective control systems structuring, corporate sustainability, senior management selection, development and succession planning, international presence, diversity and inclusion mindset, setting the culture, promoting a safe workplace, etc. With the Companies Act in 2013 paving the way for a shift in mindset from a regime of control to that of liberalisation and self-regulation—something that the corporates needed to compete globally—HR plays a crucial role of being the enablers of change and not just ‘personnel management’.

Gli stili APA, Harvard, Vancouver, ISO e altri

24

van der Laan, Gerwin, e Michiel de Roo. "Veronderstelde toepassing van de Nederlandse Corporate Governance Code". Maandblad Voor Accountancy en Bedrijfseconomie 88, n. 10 (2 ottobre 2014): 409–16. http://dx.doi.org/10.5117/mab.88.31172.

Testo completo

Abstract (sommario):

Na tien jaar zijn de bepalingen in de Nederlandse Corporate Governance Code in de regel geaccepteerd geraakt. Niettemin blijven op onderdelen substantiële niet-naleving, uitleg van discutabele kwaliteit en veronderstelde toepassing problematisch. Is het mogelijk de monitoringpraktijk te verfijnen om zo deze vraagstukken het hoofd te bieden? Deze studie geeft een conceptueel overzicht van de omgangsvormen met de code weer en doet een verkennend onderzoek naar veronderstelde toepassing. Uit deze analyse, en uit een overzicht van eerder onderzoek naar de kwaliteit van uitleg en naar niet-naleving, worden aanbevelingen geformuleerd voor aanpassing van zowel de code als de monitoringpraktijk.

Gli stili APA, Harvard, Vancouver, ISO e altri

25

Overkleeft, F. G. K. "De herziene Corporate Governance Code en technologische ontwikkelingen". Maandblad voor Ondernemingsrecht 3, n. 1-2 (marzo 2017): 28–31. http://dx.doi.org/10.5553/mvo/245231352017003102008.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

26

Spronk, T. "Naleving van de Nederlandse Corporate Governance Code: 99%?" Onderneming en Financiering 28, n. 1 (marzo 2020): 3–6. http://dx.doi.org/10.5553/oenf/157012472020028001001.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

27

Braendle, Udo C. "Recent developments in BRIC’s corporate governance with a focus on Russia – Innovation or imitation?" Corporate Ownership and Control 11, n. 3 (2014): 369–80. http://dx.doi.org/10.22495/cocv11i3conf1p6.

Testo completo

Abstract (sommario):

The practice of joint-stock companies in Russia and other BRIC countries suggests that the development of the corporate sector and the stock market requires a corporate governance level of the companies that corresponds to international standards. The Russian Code of Corporate Conduct was implemented in 2002 and has not been revised for many years. The same is true for Codes of other BRIC countries. 2013 the situation has changed. Russia published a Draft Code of Corporate Governance that should reflect the changes in Russian Corporate Governance over the last 10 years. The paper critically analyses this draft code and gives implications about the future of corporate governance in Russia. We are doing so in comparing Russian Corporate Governance Initiatives with those of other BRIC countries.

Gli stili APA, Harvard, Vancouver, ISO e altri

28

Herbert, Wilson, e ThankGod C. Agwor. "Corporate governance disclosure and corporate performance of Nigerian banks". Journal of Research in Emerging Markets 3, n. 3 (12 giugno 2021): 14–36. http://dx.doi.org/10.30585/jrems.v3i3.674.

Testo completo

Abstract (sommario):

Corporate disclosure is a key mechanism of corporate governance. This study examined the effect of corporate governance disclosure (CGD) on the financial performance of commercial banks listed on the Nigeria Stock Exchange. Based on the provisions of the Code of Corporate Governance for Public Companies in Nigeria, 2011 and the Code of Corporate Governance for Banks and Discount Houses 2014, the study developed a disclosure checklist and employed content analysis technique to extract corporate governance (CG) from 78 annual reports of 13 Nigerian commercial banks from 2011 to 2016. The study trichotomized CGD into those relating to the board of directors, risk framework, and whistleblowing policy. The results of the hypothesized relationships showed a positive and significant association between CGD and the banks' financial performance, with a positive effect of CGD on the board of directors and whistleblowing policy. However, the study did not find a significant association between CGD of risk management framework and the banks' financial performance. This study contributes to the body of knowledge by providing a broader understanding of the effect of CGD on banks' financial performance. The development of a disclosure checklist based on the regulators’ codes of corporate governance is a useful addition to the literature.

Gli stili APA, Harvard, Vancouver, ISO e altri

29

Al Abdin Sharar, Zain. "Corporate governance in Qatar: A comparative analysis". Corporate Ownership and Control 8, n. 4 (2011): 225–35. http://dx.doi.org/10.22495/cocv8i4c1p8.

Testo completo

Abstract (sommario):

This article provides an overview and brief comparative analysis on the degree of compliance of Qatar’s corporate governance framework with the OECD Principles of Corporate Governance 2004. The objective of the article is to formulate a number of specific recommendations to the QFMA which will further strengthen the corporate governance framework in Qatar. In 2009 the Qatar Financial Market Authority (QFMA) introduced the Corporate Governance Code (the QFMA Code). Driving the introduction was the recognition by the Qatari authorities of the importance of having a well-structured and mandated corporate governance framework to provide a platform for market integrity and efficiency as well as to facilitate economic growth.1 While the QFMA Code is not yet prescriptive, it encourages listed companies to consider and voluntarily implement the policies to the extent appropriate, having regard the company’s particular circumstances.

Gli stili APA, Harvard, Vancouver, ISO e altri

30

Mouthaan, H. J. "Corporate Governance: de grenzen van aandeelhoudersactivisme". Maandblad Voor Accountancy en Bedrijfseconomie 81, n. 11 (1 novembre 2007): 574–81. http://dx.doi.org/10.5117/mab.81.12823.

Testo completo

Abstract (sommario):

Sinds de brede acceptatie van de Code Tabaksblat en het verdwijnen van beschermingsconstructies als gevolg daarvan is in toenemende mate sprake van confrontaties tussen bestuurders en aandeelhouders. In die confrontaties worden de grenzen van aandeelhoudersactivisme verkend. Gevolg is een juridische strijd, die ten koste gaat van de aandacht voor de onderneming en gepaard met grote onzekerheid voor alle stakeholders. Heldere grenzen, al dan niet wettelijk verankerd, zijn daarom van groot belang. Dit artikel beoogt inzicht te geven in die grenzen door een analyse van recente jurisprudentie en het advies van de Monitoring Commissie Corporate Governance Code. Waar dwingende regels ontbreken, blijkt dat de maatstaven van ‘redelijkheid en billijkheid’ de rechter flexibiliteit bieden om in te spelen op gewijzigde omstandigheden en het ‘rechtsgevoel’ van de maatschappij. Zekerheid is er voor partijen dan echter pas als in een procedure uitspraak is gedaan.

Gli stili APA, Harvard, Vancouver, ISO e altri

31

Ofo, Nat. "Securities and Exchange Commission of Nigeria's Draft Revised Code of Corporate Governance: An Appraisal". Journal of African Law 55, n. 2 (14 settembre 2011): 280–99. http://dx.doi.org/10.1017/s0021855311000143.

Testo completo

Abstract (sommario):

AbstractIn furtherance of its role to entrench good corporate governance practice in Nigeria, the Securities and Exchange Commission of Nigeria published a draft revised Code of Corporate Governance. It is intended that this revised code will replace the country's current corporate governance code which came into force in 2003. This article sets out a thorough examination of the draft code with a view to appraising whether the final version of the code will be well-suited to meet its desired goals. Consequently, some of its provisions have been critically reviewed while others have been acclaimed. Furthermore, the article draws attention to the increased responsibility of the Securities and Exchange Commission in establishing good corporate governance practice and makes extensive suggestions in this regard.

Gli stili APA, Harvard, Vancouver, ISO e altri

32

Frijns, J. M. G., e W. Poesiat. "Eerste bevindingen van de Monitoring Commissie Corporate Governance Code". Maandblad Voor Accountancy en Bedrijfseconomie 80, n. 5 (1 maggio 2006): 216–18. http://dx.doi.org/10.5117/mab.80.16901.

Testo completo

Abstract (sommario):

In dit artikel wordt ingegaan op de bevindingen van de Monitoring Commissie Corporate Governance Code ten aanzien van de naleving van de Code en op aanbevelingen en accenten voor 2006. De Monitoring Commissie doet aanbevelingen voor betere toepassing van de Code op een tweetal terreinen, in casu beloningsbeleid en bestuursverklaringen over de interne risicobeheersings- en controlesystemen. Teneinde invulling te geven aan de in de Code toegedachte rol aan de AVA is op een aantal punten verbeteringen wenselijk en mogelijk. Bij de voorzetting van haar werkzaamheden in 2006 gaat de aandacht van de Monitoring Commissie uit naar de kwaliteit van de gegeven uitleg (bij afwijking van de codebepalingen) en naar de naleving van de Code door de relatief kleine ondernemingen.

Gli stili APA, Harvard, Vancouver, ISO e altri

33

Eulerich, Marc, Carolin van Uum e Sarah Zipfel. "Comparing corporate governance codes in Germany and Eastern Europe – An analysis of different corporate governance characteristics". Corporate Ownership and Control 14, n. 3 (2017): 170–79. http://dx.doi.org/10.22495/cocv14i3c1art2.

Testo completo

Abstract (sommario):

A series of accounting scandals and company failures led to a loss of trust by investors in an organization’s management, which triggered extensive debates regarding Corporate Governance. Eastern European countries require additional regulatory actions due to the privatization programs as a result of the transformation from the planned to market economy. The different corporate governance systems of the individual countries in terms of the monistic one-tier or the dualistic two-tier system resulted in distinctive contents of the corporate governance codes. Despite the differences, all codes have a common objective: to strengthen the confidence of investors through good corporate governance. The objective of this paper is to evaluate the similarities and differences of the Corporate Governance Codes (CGC) in various Central and Eastern European (CEE) countries. To do so, the CGCs of Romania, Slovakia, Slovenia, Hungary and Poland are illustrated and compared to the German Corporate Governance Code. On the basis of a broad theoretical model, the national characteristics of the CEE countries are linked to the respective code and the central components are evaluated in detail.

Gli stili APA, Harvard, Vancouver, ISO e altri

34

Grondhuis, Myrtle, e Harm-Jan de Kluiver. "De ontwikkeling van de Corporate Governance Code en haar juridische betekenis". Maandblad Voor Accountancy en Bedrijfseconomie 91, n. 5/6 (9 giugno 2017): 126–36. http://dx.doi.org/10.5117/mab.91.24032.

Testo completo

Abstract (sommario):

Dit artikel geeft op hoofdlijnen een overzicht van de geschiedenis, werking en structuur van corporate governance, en meer speciAek de Code, in Nederland. Voor wat betreft de werking en structuur van de Code, wordt daarbij aandacht besteed aan het type beursondernemingen dat de Codevoorschriften behoort toe te passen, de wijze waarop de naleving ervan in de praktijk vorm krijgt en de status die de Nederlandse rechtspraak aan de Code toedicht. Aangezien er op 8 december 2016 een nieuwe Nederlandse Corporate Governance Code (de 2016 Code) is verschenen, wordt er in aanvulling op het voorgaande ook uitgebreid stil gestaan bij de voornaamste onderwerpen die deze 2016 Code adresseert en de nieuwe elementen die ten opzichte van de Corporate Governance Code uit 2008 (de 2008 Code) zijn toegevoegd.

Gli stili APA, Harvard, Vancouver, ISO e altri

35

McNeil, Rupert, e Katie Rimmington. "Corporate governance: The battle over corporate governance – how companies are responding to the new Combined Code". Balance Sheet 12, n. 5 (dicembre 2004): 48–51. http://dx.doi.org/10.1108/09657960410563595.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

36

Braendle, Udo. "Corporate Governance Code Compliance and financial performance: the case of Austrian stock listed companies". Investment Management and Financial Innovations 16, n. 3 (23 agosto 2019): 131–41. http://dx.doi.org/10.21511/imfi.16(3).2019.13.

Testo completo

Abstract (sommario):

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.

Gli stili APA, Harvard, Vancouver, ISO e altri

37

Sprecher, T. "Switzerland: the Swiss Foundation Code 2009--from corporate governance to foundation governance". Trusts & Trustees 16, n. 6 (10 maggio 2010): 523–32. http://dx.doi.org/10.1093/tandt/ttq043.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

38

Rahman, Haseeb-Ur, Mohd Yussoff Ibrahim e Ayoib Che Ahmad. "Corporate governance reforms and shareholders’ confidence in emerging markets". World Journal of Science, Technology and Sustainable Development 14, n. 1 (3 gennaio 2017): 60–74. http://dx.doi.org/10.1108/wjstsd-09-2016-0054.

Testo completo

Abstract (sommario):

Purpose The purpose of this paper is to investigate the relation of corporate governance (CG) attributes, such as separate leadership (SL) structure, independent chair (IC) of the board, and the proportion of independent directors on the board (Bind) recommended by the new Malaysian Code on Corporate Governance (2012), with firms’ market performance measured by share market price. Design/methodology/approach The paper uses a randomly selected sample of 150 non-financial Malaysian listed companies. To find the distinct impact of the code, the paper explicitly divides the sample into two-year pre-context (2010-2011) and two-year post-context (2013-2014) of the code. Besides descriptive statistics, the study also employs correlation and multiple regression estimators. Findings By comparing the pre-context and post-context of the code, the study found that SL and Bind have a significant positive relation while IC of the board has a significant negative relation with share market price after enactment of the code. Research limitations/implications The paper has a limitation of using only two years of data due to its non-availability particularly after enactment of the code. The findings show that the new code slightly improved compliance to the CG attributes investigated. Based on findings, the study also recommends further improvement in compliance to CG codes and other voluntary regulations in Malaysia. Originality/value Besides contributing to the limited and incongruent literature in pre-context and post-context of CG regulations, the paper also provides important insights for regulators and policy makers of the emerging markets like Malaysia.

Gli stili APA, Harvard, Vancouver, ISO e altri

39

Shashkova, A. V. "The Significance of the 2014 Corporate Governance Code of the Bank of Russia". MGIMO Review of International Relations, n. 4(37) (28 agosto 2014): 253–63. http://dx.doi.org/10.24833/2071-8160-2014-4-37-253-263.

Testo completo

Abstract (sommario):

The present article focuses on corporate governance in Russia, as well as on the approval in 2014 of the Code of Corporate Governance by the Bank of Russia and by the Russian Government. The article also provides the concept of the famous foreign term Compliance. Compliance is a system based on binding rules of conduct contained in the regulations which are mandatory for the company. In order to fulfill best practices and implement local acts on the most important issues for the company, many foreign companies as well as large Russian companies have formed special Compliance departments. Taking into account such international experience and international corporate governance principles the Bank of Russia has elaborated the Corporate Governance Code, approved by the Russian Government in February 2014. Corporate Governance Code regulates a number of the most important issues of corporate governance such as shareholders'rights and fair treatment of shareholders; Board of Directors; Corporate Secretary of the Company; system of remuneration of members of the Board of Directors, executive bodies and other key executives of the company; system of risk management and internal control; disclosure of information about the company, the information policy of the company; major corporate actions. The most important issue which is analyzed by the author is the problem of the composition of the Board of Directors: the presence of independent directors in the company. According to the author the new Corporate Governance Code reflects the latest trends as well as the current situation with corporate governance in Russia today.

Gli stili APA, Harvard, Vancouver, ISO e altri

40

Elgharbawy, Adel, e Magdy Abdel-Kader. "Does compliance with corporate governance code hinder corporate entrepreneurship? Evidence from the UK". Corporate Governance 16, n. 4 (1 agosto 2016): 765–84. http://dx.doi.org/10.1108/cg-12-2015-0169.

Testo completo

Abstract (sommario):

Purpose This paper aims to investigate the possible trade-off between accountability and enterprise in the context of comply or explain governance. The issue was addressed through examining the effect of compliance with the corporate governance code (CGC) on corporate entrepreneurship (CE) and organisational performance. Design/methodology/approach Based on cross-sectional survey and content analysis of annual reports, the level of CE and compliance with the CGC were measured in the large and medium-listed companies in the UK during 2010. Partial least squares structural equation modelling (PLS-SEM) was used for data analysis. Findings The results suggest no conflict between compliance with the CGC and CE in the UK, which can be attributed to the flexibility of the “comply or explain” approach. This implies that no trade-off between accountability and enterprise in the context of comply or explain governance. Practical implications The study provides evidence in support of the regulatory governance framework in the UK and the comply or explain approach at large. This evidence contributes to the debate on the rules-based or principles-based governance, which may affect future CG regulations. It can also guide the directors to achieve the balance between their conformance and performance roles. Originality/value The study bridges the gap between CG and CE disciplines through developing a theoretical model that integrate contingency and agency theories lenses. Adopting a holistic approach provides insights into the relationships between CG and CE, rather than investigating the effect of each of these practices separately on organisational performance.

Gli stili APA, Harvard, Vancouver, ISO e altri

41

Amartey, Larry Amartei, Mei Yu e Osita Chukwu-lobelu. "Corporate governance in Ghana". Journal of Financial Regulation and Compliance 27, n. 2 (13 maggio 2019): 126–40. http://dx.doi.org/10.1108/jfrc-12-2017-0111.

Testo completo

Abstract (sommario):

Purpose This study aims to examine the mechanisms that were being used to enhance board accountability of Ghanaian listed banks, and how board accountability can be improved. Design/methodology/approach The 2011 and 2016 annual reports of listed banks on the Ghana Stock Exchange were examined, and a survey questionnaire was sent to board members of nine banks. Findings The results show that the directors of Ghanaian listed banks prioritise a shareholder approach to accountability, with a shift towards stakeholders. Audit committees, external audits and internal audits were the main mechanisms used by these banks to enhance board accountability. Some of these mechanisms were not used effectively by a number of these banks. Practical implications Board accountability can be improved by appointing very competent people to the board, the national adoption of a mandatory code of corporate governance, regular rotation of external auditors and requiring non-executive directors to stand for re-election more frequently. Our research identifies weaknesses of accountability mechanisms and offers timely recommendations for banks and regulators to build stronger corporate governance systems. Originality/value This study obtained valuable opinions of the boards of directors, provides insights on boards of Ghanaian listed banks and contributes to the literature of corporate governance and accountability in Africa.

Gli stili APA, Harvard, Vancouver, ISO e altri

42

Okike, Elewechi, e Emmanuel Adegbite. "The code of corporate governance in Nigeria: Efficiency gains or social legitimation?" Corporate Ownership and Control 9, n. 3 (2012): 262–75. http://dx.doi.org/10.22495/cocv9i3c2art4.

Testo completo

Abstract (sommario):

This paper is the first study which examines the rationale behind the adoption of corporate governance codes, the requirements of the codes and their operationalisation, and the effectiveness of the codes in addressing corporate governance abuses in the turbulent and endemically corrupt environment of sub Saharan Africa (Nigeria). It examines the extent to which the adopted Codes of Corporate Governance is as a result of international pressures or internally driven by the need for effective accountability to the shareholders, in a way which addresses the peculiar problems of corporate governance in Nigeria. Through the theoretical lens of efficiency gains and social legitmation, the paper found that the Code of Best Practices for Corporate Governance in Nigeria is driven more by social legitimacy pressures while the Code of Corporate Governance for Banks in Nigeria Post Consolidation, developed by the CBN, is predominantly aimed at pursuing efficiency gains.

Gli stili APA, Harvard, Vancouver, ISO e altri

43

Almutairi, Ali R., e Majdi A. Quttainah. "Internal and external corporate governance mechanisms in the context of the emerging market". Corporate Governance and Organizational Behavior Review 3, n. 2 (2019): 52–57. http://dx.doi.org/10.22495/cgobr_v3_i2_p5.

Testo completo

Abstract (sommario):

This review paper highlights the internal and external corporate governance mechanisms in the State of Kuwait. It sheds light on the legal environment by which Shari’ah is a major source of legislation. Since culture is influenced by religion, the ownership structure is, therefore, affecting legislation. Further, it discusses the market for corporate control, which is an important determinant of corporate governance external mechanism. Due to regional geopolitical instability, disruption of the full implementation of corporate governance and code of ethics is prevalent. Nevertheless, Kuwait is on the right path for the reinforcement of corporate governance and its code of ethics.

Gli stili APA, Harvard, Vancouver, ISO e altri

44

Wan Hussin, Wan Nordin, Norfaiezah Sawandi e Hasnah Shaari. "Corporate Governance Structure and Firm Performance". Indian-Pacific Journal of Accounting and Finance 1, n. 4 (1 ottobre 2017): 55–64. http://dx.doi.org/10.52962/ipjaf.2017.1.4.28.

Testo completo

Abstract (sommario):

This study analyses the corporate governance structure and performance of Malaysian public university holdings companies from 2010 to 2014. The sample comprises eight public university holding companies. Data was gathered by using three methods; survey, semi- structured interview, and documentation review. The board structure and board sub-committees’ practices of these case organizations were evaluated against the best practice recommendation of (i) the Malaysian Code on Corporate Governance (MCCG) 2012 (ii) the Green Book 2006, and (iii) other relevant acts. The firm performance is measured using four indicators which are sales, profit before tax, net profit margin and return on equity. Overall, this study finds that the practice and structure of corporate governance of the holding companies are excellent. However, there are companies that did not comply with certain parts of the recommendations of Malaysian Code on Corporate Governance 2012 (MCCG) and the Green Book. The study also observed that the practice of governance between the university companies is not uniform. The analysis of firm performance, two companies, show the highest net profit margin and return on equity. One company reported negative earnings and return on equity. The other five companies reported the net profit margin below 10%. The findings provide an insight into the ministry of education as the shareholder to improve the monitoring of the public university holding companies.

Gli stili APA, Harvard, Vancouver, ISO e altri

45

Islam, J., S. Sathye e H. Hu. "Examining the relationship between corporate governance and bank performance in Bangladesh". South African Journal of Business Management 46, n. 4 (31 dicembre 2015): 43–52. http://dx.doi.org/10.4102/sajbm.v46i4.108.

Testo completo

Abstract (sommario):

Previous research has studied the impact of corporate governance on bank performance, but only a few aspects of the impact were reported. The present study develops a unique corporate governance index to provide a comprehensivemeasure of corporate governance and examines the relationship between this comprehensive measure and bank performance. We apply the Wilcoxon signed rank test to examine whether the introduction of the Code of CorporateGovernance in Bangladesh has significantly promoted the improvement of corporate governance practices in Bangladeshi banks. Our results provide support for the hypothesis that corporate governance practices of Bangladeshi banks have been significantly improved since the introduction of the code. Further, the present study adopts regression analysis and reveals that the comprehensive measure of corporate governance is not significantly related to Bangladeshi banks’ performance.

Gli stili APA, Harvard, Vancouver, ISO e altri

46

Braendle, Udo C. "New corporate governance norms for Russia – What will change?" Corporate Board role duties and composition 11, n. 1 (2015): 21–29. http://dx.doi.org/10.22495/cbv11i1art3.

Testo completo

Abstract (sommario):

Russia just played in the World Cup after a 12-year absence. On the same (time)line, Russia published a new Corporate Governance Code in 2014 that should reflect the changes in Russian Corporate Governance. The paper critically analyses this new code in comparison to its predecessor and global best practices. Implications are given, if the future of corporate governance in Russia should be based on directives or standards.

Gli stili APA, Harvard, Vancouver, ISO e altri

47

Talaulicar, Till, e Axel v. Werder. "Patterns of Compliance with the German Corporate Governance Code". Corporate Governance: An International Review 16, n. 4 (luglio 2008): 255–73. http://dx.doi.org/10.1111/j.1467-8683.2008.00696.x.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

48

van den Nieuwenhuijzen, M. C. A. "De herziene Corporate Governance Code: van reikwijdte tot responstijd". Maandblad voor Ondernemingsrecht 3, n. 1-2 (marzo 2017): 1–7. http://dx.doi.org/10.5553/mvo/245231352017003102004.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

49

Qurashi, Mubashir Hassan. "Corporate governance code comparison for South Asian emerging economies". International Journal of Law and Management 60, n. 2 (12 marzo 2018): 250–66. http://dx.doi.org/10.1108/ijlma-05-2017-0115.

Testo completo

Abstract (sommario):

Purpose The purpose of this study is to compare the corporate governance (CG) codes of Pakistan, India and Bangladesh with the CG guide of United Nations (UN) and to identify the similar points of these codes with the requirements of Combined Code (CC) that are not included in the CG guide of UN. Design/methodology/approach This study is based on the qualitative data, while content analysis is used for the analysis. For this exploratory research, different documents have been reviewed and consulted and qualitative data are collected from those. A multiple case study approach is adopted because the codes of three countries (four CG codes used for the analysis) have been reviewed. Findings This study has presented that the Pakistani and Bangladeshi (issued by Bangladesh Enterprise Institute) CG code has approximately 77 per cent convergence (40 out of 52), Indian CG code has 50 per cent convergence (26 out of 52), whereas the Bangladeshi (issued by Bangladesh Security and Exchange Commission) CG code has approximately 41 per cent convergence (21 out of 52) to CG guide of UN. Seven similar points to CC have been found out in all four or few of the codes that were used in this study. Originality/value This study has explored the convergence of CG codes of Pakistan, Bangladesh and India with the CG guide of UN. Furthermore, this study has highlighting the similar mechanisms presented in CC and the codes of selected countries so international investors get clear information about the quality of these codes and take informed investment decision.

Gli stili APA, Harvard, Vancouver, ISO e altri

50

Stiles, Philip, e Bernard Taylor. "Benchmarking corporate governance: The impact of the Cadbury Code". Long Range Planning 26, n. 5 (ottobre 1993): 61–71. http://dx.doi.org/10.1016/0024-6301(93)90078-t.

Testo completo

Gli stili APA, Harvard, Vancouver, ISO e altri

Articoli di riviste sul tema "The Swedish Code of Corporate Governance"

Cita una fonte nei formati APA, MLA, Chicago, Harvard e in molti altri stili