Zobrazeno 1 - 10
of 361
pro vyhledávání: '"comply or explain"'
Autor:
Elms, Natalie, Kent, Pamela Fae
Publikováno v:
Journal of Accounting Literature, 2023, Vol. 46, Issue 4, pp. 481-509.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAL-12-2022-0132
Publikováno v:
CECCAR Business Review, Vol 5, Iss 7, Pp 51-61 (2024)
This study aims to present the main guidelines published by the Bucharest Stock Exchange regarding the general principles of corporate governance, as well as an analysis of the level of compliance with them by listed companies. Thus, the authors have
Externí odkaz:
https://doaj.org/article/1097e27e5c99441280e8cd6b594b056f
Autor:
Elżbieta Izabela Szczepankiewicz, Joanna Błażyńska, Beata Zaleska, Hanna Czaja-Cieszyńska, Dominika Kordela
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 48, Iss 1, Pp 99-136 (2024)
Purpose: Each entity that submits a corporate governance statement is required to indicate the principles that it did not apply and to explain the circumstances and reasons for not applying them. The objective of this article is to assess the scope o
Externí odkaz:
https://doaj.org/article/d75aeea23673428aa0fc62efbfb17255
Publikováno v:
Corporate Governance: The International Journal of Business in Society, 2023, Vol. 23, Issue 7, pp. 1690-1715.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/CG-07-2022-0297
Akademický článek
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Autor:
A. Sabovchyk
Publikováno v:
Науковий вісник Ужгородського національного університету. Серія Право, Vol 2, Iss 76 (2023)
Globally, men occupy more board seats than women. In this article the author is dealing with the issue of legislative gender quotas, which seems to be the fastest way to achieve gender balance on the boards. Also, the “comply or explain” governan
Externí odkaz:
https://doaj.org/article/28f7d5c1c9d3458e906bc3de2bd2ddb8
Publikováno v:
Sustainability Accounting, Management and Policy Journal, 2020, Vol. 12, Issue 1, pp. 30-50.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/SAMPJ-07-2019-0254
Publikováno v:
Audit Financiar / Financial Audit. 19(161):145-155
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=931698
Publikováno v:
Audit Financiar, Vol 19, Iss 161, Pp 145-155 (2021)
Corporate governance still remains a topic of great interest to both researchers and practitioners, as a result of the on-going challenges that companies face. The current economic and pandemic context and the need for a sustainable development bring
Externí odkaz:
https://doaj.org/article/eb917e491bc24415b94b6fd95361ce96
This paper examines how risk-taking is affected by non-compliance with a ‘comply or explain’ based system of corporate governance. Using System Generalized Methods of Moments (GMM) estimates to control for various types of endogeneity, the result
Externí odkaz:
http://hdl.handle.net/10454/18990