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Comparative analysis of European corporate governance regulatory environment - recent developments

Author

Listed:
  • Victoria Krivogorsky
  • Gun-Ho Joh

Abstract

The purpose of this exercise is to examine recent advances in corporate governance regulatory environment in European countries that are members of the European Union. The importance of such a study stems from the increasing importance of European economies in the global market. With this in mind, significant differences in corporate governance systems continue to exist on a per-country level that may create a predicament for market globalisation and the cross-country firms' comparability. While such differences do not affect a firm's accounting practices, some standards may instead imbue strong exogenous effects on decision making that ultimately lead to measurable differences in financial statements' properties.

Suggested Citation

  • Victoria Krivogorsky & Gun-Ho Joh, 2013. "Comparative analysis of European corporate governance regulatory environment - recent developments," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 6(4), pages 419-442.
    • Handle: RePEc:ids:ijecbr:v:6:y:2013:i:4:p:419-442
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