German corporate governance code and most commonly unaccepted recommendations: Introduction and some explanation-Reference-Cited by-同舟云学术

German corporate governance code and most commonly unaccepted recommendations: Introduction and some explanation

Published:2006 Issue:2 Volume:3 Page:10-14
ISSN:1810-3057
Container-title:Corporate Ownership and Control
language:en
Short-container-title:COC

Author:

Bebenroth Ralf^ORCID

Abstract

This study presents an empirical analysis of compliance. In the year 2002 the German Corporate Governance Commission introduced a Corporate Governance Code to companies listed on the German stock exchange. Each company in noncompliance with one or more of the recommendations must explain in writing. Regarding the 2003 amended Code, this study identifies the Most Commonly Unaccepted Recommenations (MCURs). Finally it gives some explanation why some companies have good reason not to follow all the recommendations like the German Corporate Governance Commission want them to

Publisher

Virtus Interpress

Subject

General Business, Management and Accounting

Link

https://virtusinterpress.org/IMG/pdf/10-22495_cocv3i2p1.pdf

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