Corporate Governance in the Netherlands: an overview of the application of the Tabaksblat Code in 2004

Dirk Akkermans, Hans Van Ees, Niels Hermes (), Reggy Hooghiemstra, Gerwin Van der Laan, Theo Postma and Arjen Van Witteloostuijn

Corporate Governance: An International Review, 2007, vol. 15, issue 6, 1106-1118

Abstract: This article examines the overall acceptance of the best practice provisions contained in the Dutch corporate governance code and identifies those that receive comparably less agreement among 150 Dutch listed companies in 2004. The findings indicate a high level of compliance with the Code. Moreover, the extent of compliance is positively associated with company size. Provisions related to the remuneration of board members, independence of supervisory board members, and requirements with respect to internal control systems stand out when it comes to non‐compliance. In addition, the nature and content of the explanations provided for non‐compliance are remarkably similar across companies, which may indicate symbolic compliance with the Code's best practice provisions.

Date: 2007
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https://doi.org/10.1111/j.1467-8683.2007.00634.x

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Persistent link: https://EconPapers.repec.org/RePEc:bla:corgov:v:15:y:2007:i:6:p:1106-1118

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