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Corporate Governance Codes and their Implementation

Author

Listed:
  • Duca Floriniþa

    (The Academy of Economic Studies, Bucharest, Romania)

  • Mihalache Raluca Andreea

    (University Artifex, Bucharest, România)

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.

Suggested Citation

  • Duca Floriniþa & Mihalache Raluca Andreea, 2012. "Corporate Governance Codes and their Implementation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1090-1093, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1090-1093
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    More about this item

    Keywords

    corporate governance; investors; corporate governance codes; global governance practices; comply and explain;
    All these keywords.

    JEL classification:

    • C10 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - General
    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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