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| Tekijä: | Florou, A. Galarniotis, A. |
| Otsikko: | Benchmarking Greek corporate governance against different standards |
| Lehti: | Corporate governance
2007 : SEP, VOL.15:5, p. 979-998 |
| Asiasana: | corporate governance quality benchmarking standards disclosure listed companies Greece |
| Kieli: | eng |
| Tiivistelmä: | In this paper, a governance rating is developed for Greek listed companies by benchmarking their governance structures against three levels: a. the minimum requirements under Greek regulation (lower level), b. the incremental recommendations of the Greek code (middle level), and c. the additional international best practices, set by the U.K. Combined Code (higher level). Based on available data on 274 (out of 340) Greek listed companies in 2003 and information collected primarily from annual reports, it is found that the average governance rating at the lower level is 65.5 percent. This scoring reduces significantly when moving to the middle and higher levels. The average governance rating is 44 percent. Governance scores increase with firm size etc. |
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