| Title | The importance of disclosure in corporate governance self-regulation across Europe: A review of the Winter Report and the EU Action Plan |
|---|---|
| Published in | International Journal of Disclosure and Governance, Vol. 1, No. 2, p.146-159. ISSN 1741-3591. |
| Author | Maassen, G.F. (Gregory); Bosch, van den F.A.J. (Frans); Volberda, H.W. (Henk) |
| Date | 2004-01-01 |
| Language | English |
| Type | article |
| Abstract | Although self-regulation has proven to be effective for the development of voluntary corporate-governance codes, the results of this study indicate that leading European companies are not yet too concerned about compliance with these codes. While self-regulation appears to be ineffective to change the disclosure practices of companies, the study concludes that factors relevant for choosing regulatory forms and the impact and risks involved with non-compliance of companies with voluntary codes have determined the Winter Report’s emphasis on self-regulation. |
| Publication | http://hdl.handle.net/1765/6455 |
| Persistent Identifier | urn:NBN:nl:ui:15-1765/6455 |
| Metadata | XML |
| Repository | Erasmus University Rotterdam |
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