CORPORATE GOVERNANCE FOR A.S.E. LISTED FIRMS

被引:0
|
作者
Tellidou, Theognosia [1 ]
Grose, Chris
Polychronidou, Persefoni [1 ]
Kargidis, Theodore [2 ]
Anatolitis, Stergios [3 ]
机构
[1] Eastern Macedonia & Thrace Inst Technol, Kavala, Greece
[2] Alexander Technol Educ Inst Thessaloniki, Sindos, Greece
[3] Aristotle Univ Thessaloniki, Thessaloniki, Greece
关键词
Corporate governance; Greek Code of corporate governance; Sarbanes - Oxley Act; Agency Theory; Rating System;
D O I
10.1515/saeb-2016-0107
中图分类号
F [经济];
学科分类号
02 ;
摘要
The present paper focuses on the level of compliance and application of corporate governance from the corporations listed in the Athens Stock Exchange (A.S.E.) and attempts to highlight improvements from the adoption of best practices suggested by corporate governance recent trends worldwide. In order for the research to be conducted, a series of qualitative and quantitative variables were used, as derived from the financial statements of 162 public companies. A more extensive analysis regarding the level of compliance with corporate governance was conducted in 25 companies with the highest and 25 corporations with the lowest score, whose classification in these positions was the result of a rating system that was created for this purpose.
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页码:97 / 107
页数:11
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