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Corporate Governance in the Netherlands: an overview of the application of the Tabaksblat Code in 2004

Listed author(s):
  • Dirk Akkermans

    (Faculty of Economics and Business, University of Groningen, The Netherlands)

  • Hans van Ees
  • Niels Hermes

    (Faculty of Economics and Business, University of Groningen, The Netherlands)

  • Reggy Hooghiemstra

    (Faculty of Economics and Business, University of Groningen, The Netherlands)

  • Gerwin Van der Laan

    (Faculty of Economics and Business, University of Groningen, The Netherlands)

  • Theo Postma

    (Faculty of Economics and Business, University of Groningen, The Netherlands)

  • Arjen van Witteloostuijn

    (University of Antwerp, Belgium, University of Durham, UK and Utrecht University, The Netherlands)

This article examines the overall acceptance of the best practice provisions contained in the Dutch corporate governance code and identifies those that receive comparably less agreement among 150 Dutch listed companies in 2004. The findings indicate a high level of compliance with the Code. Moreover, the extent of compliance is positively associated with company size. Provisions related to the remuneration of board members, independence of supervisory board members, and requirements with respect to internal control systems stand out when it comes to non-compliance. In addition, the nature and content of the explanations provided for non-compliance are remarkably similar across companies, which may indicate symbolic compliance with the Code's best practice provisions. Copyright (c) 2007 The Authors; Journal compilation (c) 2007 Blackwell Publishing Ltd.

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Article provided by Wiley Blackwell in its journal Corporate Governance: An International Review.

Volume (Year): 15 (2007)
Issue (Month): 6 (November)
Pages: 1106-1118

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Handle: RePEc:bla:corgov:v:15:y:2007:i:6:p:1106-1118
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