The "Comply or Explain" Approach as a Pascalian Wager

被引：2

作者：

Duhamel, Jean-Christophe ^{[1
]}

机构：

[1] Univ Lille 2, Fac Law, Lille, France

来源：

ACCOUNTING ECONOMICS AND LAW-A CONVIVIUM | 2015年 / 5卷 / 03期

关键词：

corporate governance; comply or explain; corporate disclosures;

D O I：

10.1515/ael-2014-0021

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This article is a short comment on Mr Sergakis' article: "Deconstruction and reconstruction of the 'comply or explain' principle in EU capital markets". It deals about the possibility for the comply or explain to be anything else than "one concept fits all", and especially, wonders if the improvement of such a disclosure device might influence the modification of companies' and investors' behaviours in favour of long-termism and dialogue.

引用

页码：289 / 293

页数：5