A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations

2014/08/13 by Philip J. Shrives, Philip Shrives, Niamh M. Brennan +1 · 4 citations
Business, Management and Accounting · #Auditing, Earnings Management, Governance #Regulation and Compliance Studies #Risk Management in Financial Firms

paper · doi:10.1016/j.bar.2014.08.002

openalex publication_date 2014/08/13 · crossref created 2014/08/13 · crossref issued 2015/03/01 · crossref published 2015/03/01 · crossref published-print 2015/03/01 · crossref deposited 2019/08/13 · openalex created_date 2025/10/10 · crossref indexed 2026/05/13 · openalex updated_date 2026/08/04

Citations

• Institutionalized Organizations: Formal Structure as Myth and Ceremony
• Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
• Signaling Theory: A Review and Assessment
• Job Market Signaling
• What determines the informativeness of firms' explanations for deviations from the Dutch corporate governance code?
• The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields
• Limited attention, information disclosure, and financial reporting

Cited by

• Measuring the quality of the “comply or explain” approach
• Corporate Governance Codes: A Review and Research Agenda
• The myth of the “good governance code”: an analysis of the relationship between ownership structure and the comply-or-explain disclosure
• Comply or explain [wikipedia]