HomePublicationsFeatured PublicationsThe Importance of Disclosure in Corporate Governance Self-regulation Across Europe

The Importance of Disclosure in Corporate Governance Self-regulation Across Europe

The Importance of Disclosure in Corporate Governance Self-regulation Across Europe

Maassen, G.F., Bosch, F.A.J. van den, and 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.

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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Maassen, G.F. (2002). An International Comparison of Corporate Governance Models. A Study on the Formal Independence and Convergence of One-Tier and Two-Tier Corporate Boards of Directors in the United States of America, the United Kingdom and the Netherlands.

Maassen, G.F. (2002). An International Comparison of Corporate Governance Models. A Study on the Formal Independence and Convergence of One-Tier and Two-Tier Corporate Boards of Directors in the United States of America, the United Kingdom and the Netherlands. Amsterdam: Spencer Stuart Executive Search.