Corporate Governance Codes and their Implementation

Florinita Duca () and Mihalache Raluca Andreea ()
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Mihalache Raluca Andreea: University Artifex, Bucharest, România

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1090-1093

Abstract: As national economies become interconnected through global trade and communication, local standards of corporate governance have become increasingly important to investors. In this study we compare the thematic content of governance codes based on the nature of the issuer. We find that issuer identity plays an important role in deciding what themes will be emphasized within a code and helps to explain code evolution.

Keywords: corporate governance; investors; corporate governance codes; global governance practices; comply and explain (search for similar items in EconPapers)
JEL-codes: C10 G10 G30 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1090-1093

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