« Meilleures pratiques » de gouvernance et création de valeur: une appréciation critique des codes de bonne conduite

Peter Wirtz

ACCRA, 2005, vol. 11, issue 1, 141-159

Abstract: For about a decade, the intensifying debate on corporate governance has led to multiple initiatives promoting rules of ?best practice ?. These initiatives are led by a great variety of actors, such as institutional investors, international organizations, national governments or corporate managers themselves. They have brought about several so-called corporate governance codes, which are applicable on a voluntary basis and contain some recommendations that are often represented as an ?ideal ? solution. Whenever ideas on corporate governance are hence promoted on a large scale and there is growing consent on them representing a universal standard, a critical examination of their theoretical underpinnings may prove helpful to avoid being locked into a narrow and possibly counterproductive perspective.

Keywords: corporate governance; best practice; value (search for similar items in EconPapers)
Date: 2005
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Working Paper: "Meilleures pratiques" de gouvernance et création de valeur: une appréciation critique des codes de bonne conduite (2005)
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