Corporate governance codes and their contents - An analysis of Eastern European codes
AbstractExisting literature suggests that the contents of corporate governance codes are similar due to external forces, such as increased integration of countries in the global economy, the increased role of foreign institutional investors and recommendations on corporate governance practices of international organisations. This paper analyzes and compares the code contents of seven Eastern European countries with respect to generally accepted best practice recommendations on disclosure rules, strengthening shareholder rights and modernising boards. We show that for some countries the contents of the country codes are actually rather different as compared to these best practices, suggesting that domestic forces related to country-specific characteristics of corporate governance systems may have helped shaping the contents of corporate governance codes.
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Bibliographic InfoArticle provided by Rainer Hampp Verlag in its journal Journal for East European Management Studies.
Volume (Year): 12 (2007)
Issue (Month): 1 ()
Pages: 53 - 74
Contact details of provider:
Web page: http://www.hampp-verlag.de/
Postal: Rainer Hampp Verlag, Journals, Marktplatz 5, 86415 Mering, Germany
Find related papers by JEL classification:
- M14 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Corporate Culture; Social Responsibility
- P20 - Economic Systems - - Socialist Systems and Transition Economies - - - General
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- Zsolt Bedo & Eva Ozsvald, 2008. "Codes of Good Governance in Hungary," IEHAS Discussion Papers 0818, Institute of Economics, Centre for Economic and Regional Studies, Hungarian Academy of Sciences.
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