2004
The importance of disclosure in corporate governance self-regulation across Europe: A review of the Winter Report and the EU Action Plan
Publication
Publication
International Journal of Disclosure and Governance , Volume 1 - Issue 2 p. 146- 159
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.
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hdl.handle.net/1765/6455 | |
ERIM Article Series (EAS) | |
International Journal of Disclosure and Governance | |
Organisation | Erasmus Research Institute of Management |
Maassen, G., van den Bosch, F., & Volberda, H. (2004). The importance of disclosure in corporate governance self-regulation across Europe: A review of the Winter Report and the EU Action Plan. International Journal of Disclosure and Governance, 1(2), 146–159. Retrieved from http://hdl.handle.net/1765/6455 |