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| Tekijä: | Bauwhede, H.V. Willekens, M. |
| Otsikko: | Disclosure on corporate governance in the European Union |
| Lehti: | Corporate governance
2008 : MAR, VOL. 16:2, p. 101-115 |
| Asiasana: | corporate governance agency theory law companies disclosure European Union |
| Vapaa asiasana: | transparency |
| Kieli: | eng |
| Tiivistelmä: | This paper explores the determinants of the level of disclosure on corporate governance practices among European listed companies during the time period preceding the adoption of the European Union (EU) recommendations and Action Plan. Using ratings on corporate governance disclosure issued by an independent rating agency it is found among others that the level of disclosure: 1. is lower for companies with higher ownership concentration, 2. is higher for companies from common-law countries, and 3. increases with the level of working capital accruals. |
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