Comparative analysis of European corporate governance regulatory environment - recent developments
by Victoria Krivogorsky; Gun-Ho Joh
International Journal of Economics and Business Research (IJEBR), Vol. 6, No. 4, 2013

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.

Online publication date: Mon, 30-Dec-2013

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