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More than two decad...
More than two decades after the Cadbury Report : How far has Sweden, as role model for corporate-governance practices, come?
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- Achtenhagen, Leona, 1969- (författare)
- Jönköping University,IHH, Företagsekonomi,IHH, Centre for Family Entrepreneurship and Ownership (CeFEO),IHH, Media, Management and Transformation Centre (MMTC)
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- Inwinkl, Petra (författare)
- Jönköping University,IHH, Företagsekonomi,IHH, Centre for Family Entrepreneurship and Ownership (CeFEO),IHH, Media, Management and Transformation Centre (MMTC)
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- Björktorp, Jacob (författare)
- Jönköping University,IHH, Centre for Family Entrepreneurship and Ownership (CeFEO),IHH, Media, Management and Transformation Centre (MMTC)
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visa fler...
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- Källenius, Robert (författare)
- Jönköping University,IHH, Centre for Family Entrepreneurship and Ownership (CeFEO),IHH, Media, Management and Transformation Centre (MMTC)
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visa färre...
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(creator_code:org_t)
- 2018-10-29
- 2018
- Engelska.
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Ingår i: International Journal of Disclosure & Governance. - : Springer. - 1741-3591 .- 1746-6539. ; 15:4, s. 235-251
- Relaterad länk:
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https://hj.diva-port... (primary) (Raw object)
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visa fler...
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http://hj.diva-porta...
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https://urn.kb.se/re...
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https://doi.org/10.1...
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Abstract
Ämnesord
Stäng
- The purpose of this study is to follow up on the ‘comply-or-explain’ principle more than two decades after the Cadbury Report was published. We investigate the rate of compliance and quality of explanations provided in case of non-compliance in the context of Sweden. This country has been pointed out as a role model for corporate-governance practices. The empirical study comprises the 241 companies listed on Nasdaq OMX Stockholm in 2014. We analyze the quality of the explanations in the light of the Swedish Corporate Governance Code. Our findings confirm that the comply-or-explain principle in Sweden is effective. Around half of the companies use the possibility to deviate from the Code. A clear majority of the explanations, 71.8%, are informative. This study provides insights for academic scholars and policy-makers alike how the comply-or-explain principle works in a country that is viewed as a role model for how corporate governance should be implemented. In addition, the high-quality explanations provided by listed companies on Nasdaq OMX Stockholm can serve as an inspiration for other listed companies in European countries, thereby outlining a contribution to business practice.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- Comply-or-explain; Swedish Corporate Governance Code; Nasdaq OMX
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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