Firm performance and comply or explain disclosure in corporate governance

Caspar Rose

European Management Journal, 2016, vol. 34, issue 3, 202-222

Abstract: This study investigates the degree of Danish firm adherence to the Danish Code of Corporate Governance and analyzes if a higher degree of comply or explain disclosure is related to firm performance. This article formulates a methodology for quantifying the degree of comply or explain disclosure.

Keywords: Corporate governance; Disclosure; Comply or explain; Firm performance (search for similar items in EconPapers)
JEL-codes: G32 G34 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (16)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:eurman:v:34:y:2016:i:3:p:202-222

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DOI: 10.1016/j.emj.2016.03.003

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