The German Corporate Governance Code: general acceptance and neuralgic norms â€“ a second look
AbstractBased on a survey of all the companies listed at the Frankfurt Stock Exchange, this paper analyses the extent of compliance with the German Corporate Governance Code. The investigation includes the recommendations as well as the suggestions of the Code. Overall, findings indicate a high level of Code conformity. Furthermore, the Code continues to contribute to the changes of the governance modalities of German firms. Nonetheless, Code standards remain which gain comparably less acceptance. We identify those norms, which are still rejected by the majority of the surveyed corporations and discuss why these compliance rates are currently low and whether they can be expected to increase in the future.
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Bibliographic InfoArticle provided by Inderscience Enterprises Ltd in its journal Int. J. of Public Policy.
Volume (Year): 1 (2006)
Issue (Month): 4 ()
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Web page: http://www.inderscience.com/browse/index.php?journalID=97
compliance; corporate governance; German Corporate Governance Code; statement of conformity; public policy; Germany.;
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