Comparative analysis of European corporate governance regulatory environment - recent developments

Victoria Krivogorsky and Gun-Ho Joh

International Journal of Economics and Business Research, 2013, vol. 6, issue 4, 419-442

Abstract: The purpose of this exercise is to examine recent advances in corporate governance regulatory environment in European countries that are members of the European Union. The importance of such a study stems from the increasing importance of European economies in the global market. With this in mind, significant differences in corporate governance systems continue to exist on a per-country level that may create a predicament for market globalisation and the cross-country firms' comparability. While such differences do not affect a firm's accounting practices, some standards may instead imbue strong exogenous effects on decision making that ultimately lead to measurable differences in financial statements' properties.

Keywords: international diversity; business environments; corporate governance; Europe; EU regulatory environment; regulation; European Union; market globalisation; cross-country comparability; accounting practices; decision making; financial statements. (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecbr:v:6:y:2013:i:4:p:419-442

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