Hellenic Open University Conferences, International Conference on Business & Economics of the Hellenic Open University 2017

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A comparative study of the qualitative and quantitative characteristics of Corporate Governance codes
PANTELIS ZISIS, Augustinos I. Dimitras

##manager.scheduler.building##: Titania
##manager.scheduler.room##: Socratis
Date: 2017-04-22 11:00 AM – 01:00 PM
Last modified: 2017-04-11


The Corporate Governance concept has gained nowadays considerable attention in the business area worldwide. As mentioned by Cormier et al. (2010), the deficiencies in the leading world economies such as USA and Europe, caused by organizations’ scandals as well as the recent financial crisis, underlined lack of confidence in the operating markets. The International Finance Corporation (2008), during the discussion for the role of CG, mentions that its improvement is now recognized as a stability factor in most of the developing and developed countries worldwide while points out the consequences on the macro-economic level and the financial markets’ reaction.

The purpose of the current study is to compare and identify the last updated codes of corporate governance of four countries (USA, UK, Germany and France). It is very interesting to analyse and focus on the common and differences of the characteristics of corporate governance set of principles, standards or best practices, issued by a collective body, and relating to the internal governance of corporations. The analysis includes both qualitative and quantitative data.


Corporate Governace, codes, qualitative and quantitative data analysis

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