Corporate governanceComply or explainComplianceFoucaultSubjectionThe focus of this paper is on UK Code compliance and the contests and confusions that have surrounded its principle of 'comply or explain'. In contrast to many agency theory﹊nformed studies, the paper suggests that visible compliance ...
Rose, C. Firm performance and comply or explain disclosure in corporate governance. Eur. Manag. J. 2016, 34, 202-222. [CrossRef]Rose, C. (2016). Firm Performance and Comply or Explain Disclosure in Corporate Governance. European Management Journal (34), 202-222....
The comply-or-explain principle is a central element in the EU corporate governance framework that was put in place by Directive 2006/46/EC. While avoiding an inflexible 'one size fits all' approach, the principle has lately been questioned because of the quality of corporate governance reports...
The comply-or-explain principle is a central element of most codes of corporate governance. Originally put forward by the Cadbury Committee in the UK as a practical means of establishing a code of corporate governance whilst avoiding an inflexible 'one size fits all' approach, it has since been...
Manuscript TypeEmpiricalResearch Question/IssueDo firms take advantage of the flexibility of the "comply or explain" corporate governance disclosure regime to adopt governance practices that are best suited to their needs and value-added to the firms as predicted by economic theories of the firm? Usi...
The UK Corporate Governance Code Principle of 鈥楥omply or Explain鈥 Understanding Code Compliance as 鈥楽ubjection鈥 The focus of this paper is on UK Code compliance and the contests and confusions that have surrounded its principle of 鈥榗omply or explain鈥 In contrast t... J Roberts,P ...
The comply-or-explain principle is a central element of most codes of corporate governance. Originally put forward by the Cadbury Committee in the UK as a practical means of establishing a code of corporate governance whilst avoiding an inflexible “one size fits all” approach, it has since ...
VI. CONCLUSION Based on the results of this study examining the market reaction at the time of the announcement of the POJK on corporate governance, it can be concluded that the market did not react to the announcement of the POJK on corporate governance with the "comply or explain" ...
The purpose of this study is to investigate the market reaction in Indonesia to the announcement of the Financial Services Authority Regulation (POJK) on the implementation of corporate governance guidelines using a "comply or explain" approach. In addition, the study examines the effects of trends...
Throughout a series of reviews and updates to what is now the Combined Code on Corporate Governance, the last of which took place in 2006, in the UK, the "comply or explain" approach first set out in the Cadbury Report has been retained. The Code and its progenies have provided a yards...