| Titel | The importance of disclosure in corporate governance self-regulation across Europe: A review of the Winter Report and the EU Action Plan |
|---|---|
| Gepubliceerd in | International Journal of Disclosure and Governance, Vol. 1, No. 2, p.146-159. ISSN 1741-3591. |
| Auteur | Maassen, G.F. (Gregory); Bosch, van den F.A.J. (Frans); Volberda, H.W. (Henk) |
| Datum | 2004-01-01 |
| Trefwoord(en) | finance, business, law, self-regulation, board disclosure in Europe, corporate-governance codes, Winter Report, international standards and regulatory forms |
| Taal | Engels |
| Type | artikel |
| Samenvatting | 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. |
| Publicatie | http://hdl.handle.net/1765/6455 |
| Persistent Identifier | urn:NBN:nl:ui:15-1765/6455 |
| Metadata | XML |
| Repository | Erasmus Universiteit Rotterdam |
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