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Does Disclosure on Corporate Governance Lead to Openness and Transparency in How Companies are Managed?
Author(s) -
Parum Eva
Publication year - 2005
Publication title -
corporate governance: an international review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.866
H-Index - 85
eISSN - 1467-8683
pISSN - 0964-8410
DOI - 10.1111/j.1467-8683.2005.00461.x
Subject(s) - corporate governance , business , transparency (behavior) , accounting , openness to experience , shareholder , stakeholder , public relations , finance , political science , psychology , social psychology , law
Corporate governance frameworks can be perceived as institutional attempts to create a structured dialogue between companies and their shareholders and stakeholders with the purpose of paving the way for understanding the company's strategic and operational goals, including critical success factors for achieving those goals. This article focuses on the disclosure on corporate governance in Danish companies (SMEs). It also provides evidence from the literature as well as analyses of company annual reports. Furthermore, the findings open the way for a discussion on further research on corporate governance and disclosure on strategic management and transparency.