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Does Disclosure on Corporate Governance Lead to Openness and Transparency in How Companies are Managed?

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  • Eva Parum

Abstract

Corporate governance frameworks can be perceived as institutional attempts to create a structured dialogue between companies and their shareholders and stakeholders with the purpose of paving the way for understanding the company's strategic and operational goals, including critical success factors for achieving those goals. This article focuses on the disclosure on corporate governance in Danish companies (SMEs). It also provides evidence from the literature as well as analyses of company annual reports. Furthermore, the findings open the way for a discussion on further research on corporate governance and disclosure on strategic management and transparency.

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  • Eva Parum, 2005. "Does Disclosure on Corporate Governance Lead to Openness and Transparency in How Companies are Managed?," Corporate Governance: An International Review, Wiley Blackwell, vol. 13(5), pages 702-709, September.
    • Handle: RePEc:bla:corgov:v:13:y:2005:i:5:p:702-709
    DOI: 10.1111/j.1467-8683.2005.00461.x
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    Cited by:

    1. Fawzi Al Sawalqa, 2014. "Corporate Governance Mechanisms and Voluntary Disclosure Compliance. The Case of Banks in Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 369-384, April.
    2. Andrea Graf & Markus Stiglbauer, 2008. "Deutscher Corporate Governance Kodex: Eine Analyse der Qualitätssicherungs und erweiterten Kommunikationsfunktion," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(3), pages 279-300, February.
    3. Milenkovska, Violeta & Petrovska, Julijana & Stoilkovska, Aleksandra, 2019. "Positive Attitude Towards Business Ethics And Social Responsibility For Improving Corporate Image," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 10(1), pages 97-107.
    4. Munisi, Gibson & Randøy, Trond, 2013. "Corporate governance and company performance across Sub-Saharan African countries," Journal of Economics and Business, Elsevier, vol. 70(C), pages 92-110.
    5. Arcangelo Marrone, 2021. "Corporate Governance Variables and Integrated Reporting," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(5), pages 1-26, July.
    6. Victor Chiedu OBA & Jide IBIKUNLE & Yau Mohammed DAMAGUM, 2013. "The Impact of Board Mechanisms on Intellectual Capital Disclosures in Nigeria," The Journal of Accounting and Management, Danubius University of Galati, issue 1, pages 65-80, April.
    7. Her‐Jiun Sheu & Huimin Chung & Chih‐Liang Liu, 2010. "Comprehensive Disclosure of Compensation and Firm Value: The Case of Policy Reforms in an Emerging Market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1115-1144, November.

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