Augilera, R.V. and Cuervo-Cazurra, A. (2009) Codes of Good Governance, Corporate Governance: An International Review, 17(3): 376–387, https://doi.org/10.1111/j.1467-8683.2009.00737.x
Aguilera, R.V. and Cuervo-Cazurra, A. (2004). Codes of Good Governance Worldwide: What Is the Trigger? Organization Studies, 25: 415–443, https://doi.org/10.1177/0170840604040669
Andres, C. and Theissen, E. (2008). Setting a Fox to Keep the Geese: Does the Comply–or–Explain Principle Work? Journal of Corporate Finance, 14(3): 289–301. https://doi.org/10.1016/j.jcorpfn.2008.03.008
Arcot, S., Bruno, V. and Faure-Grimaudc, A. (2010). Corporate Governance in the UK: Is the Comply or Explain Approach Working? International Review of Law and Economics, 30: 193–201, https://doi.org/10.1016/j.irle.2010.03.002
Burton, P (2000). Antecedents and Consequences of Corporate Governance Structures. Corporate Governance: An International Review, 8: 194–203, https://doi.org/10.1111/1467-8683.00198
Cadbury Code (1992). The Financial Aspects of Corporate Governance. London: The Committee on the Financial Aspects of Corporate Governance and Gee and Co. Ltd.
Campbell, D., Craven, B. and Shrives, P. (2003). Voluntary Social Reporting in Three FTSE Sectors: A Comment on Perception and Legitimacy. Accounting, Auditing and Accountability Journal, 16(4): 558–581, https://doi.org/10.1108/09513570310492308
Cuomo, F. Mallin, C. and Zattoni, A. (2016). Corporate Governance Codes: A Review and Research Agenda. Corporate Governance: An International Review, 24(3): 222–241, https://doi.org/10.1111/corg.12148
Deegan, C. (2002). The Legitimizing Effect of Social and Environmental Disclosures: A Theoretical Foundation. Accounting, Auditing and Accountability Journal, 15(3): 282–311, https://doi.org/10.1108/09513570210435852
DiMaggio, P. and Powel, W. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. American Sociological Review, 48(2): 147–160, https://doi.org/10.2307/2095101
Dowling, J. and Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacifc Sociological Review, 18(1): 122–136, https://doi.org/10.2307/1388226
Drobetz, W., Schillhofer, A. and Zimmermann, H. (2004). Corporate Governance and Expected Stock Returns: Evidence from Germany. European Financial Management, 10: 267–93, https://doi.org/10.1111/j.1354-7798.2004.00250.x
Drobetz, W., Schillhofer, A. and Zimmermann, H. (2004). Corporate Governance and Expected Stock Returns: Evidence from Germany. European Financial Management, 10: 267–93, https://doi.org/10.1111/j.1354-7798.2004.00250.x
Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual fnancial statements, consolidated fnancial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC.
EcoDa (2015). Corporate Governance Compliance and Monitoring Systems across the EU. Enrione, A., Mazza, C. and Zerboni, F. (2006). Institutionalizing Codes of Good Governance. American Behavioral Scientist, 49: 961–973, https://doi.org/10.1177/0002764205285175
European Commission (2014). The Commission Recommendation of 9 April 2014 on the quality of corporate governance reporting (“comply or explain”) (2014/208/EU), Offcial Journal of the European Union, L/109/43.
European Commission (2011). The European Commission Green Paper on the EU Corporate Governance Framework.
Fama, E. and Jensen, M. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26: 301–325, https://doi.org/10.1086/467037
Ferrero Ferrero, I. and Ackrill, R. (2016). Europeanization and the Soft Law Process of EU Corporate Governance: How has the 2003 Action Plan Impacted on National Corporate Governance Codes? Journal of Common Market Studies, 54(4): 878–895, https://doi.org/10.1111/jcms.12344
Financial Reporting Council (FRC) (2012). What constitutes an explanation under comply-or-explain? Report of discussions between companies and investors. London: FRC, https://www.frc.org.uk/Our-Work/Publications/Corporate-Governance/What-constitutes-an-explanation-undercomply-or-ex.pdf (07.2016).
Goncharov, I., Werner J.R. and Zimmermann, J. (2006). Does Compliance with the German Corporate Governance Code Have an Impact on Stock Valuation? An Empirical Analysis. Corporate Governance: An International Review, 14: 432–445, https://doi.org/10.1111/j.1467-8683.2006.00516.x
Gray, R., Kouhy, R. and Lavers, S. (1995). Constructing a Research Database of Social and Environmental Reporting by UK Companies. Accounting, Auditing and Accountability Journal, 8(2): 78–101, https://doi.org/10.1108/09513579510086812
Grant Thornton (2015). Corporate Governance Review 2015 – Trust and Integrity: Loud and Clear?
Grant Thornton (2011). Corporate Governance Review – A Changing Climate Fresh Challenges Ahead. London: Grant Thornton Risk Management Services, www.grant-thornton.co.uk/pdf/corporate_governance.pdf
Hooghiemstra, R. (2012). What Determines the Informativeness of Firms’ Explanations for Deviations from the Dutch Corporate Governance Code? Accounting and Business Research, 42(1): 1–27, https://doi.org/10.1080/00014788.2011.600630
Hooghiemstra, R. and van Ees, H. (2011). Uniformity as Response to Soft Law: Evidence From Compliance and Non–Compliance with the Dutch Corporate Governance Code. Regulation & Governance, 5: 480–498, https://doi.org/10.1111/j.1748-5991.2011.01118.x
Jerzemowska, M., Najman, K. and Campbell, K. (2010). A contribution to the evaluation of the Polish regulations on corporate governance. Journal of Management and Business Administration. Central Europe, 18(6).
Karlsson-Vinkhuyzen, S. and Vihma, A. (2009). Comparing the Legitimacy and Effectiveness of Global, Hard and Soft Law: An Analytical Framework. Regulation & Governance: 400–420, https://doi.org/10.1111/j.1748-5991.2009.01062.x
Keay, A. (2014). Comply or Explain in Corporate Governance Codes: In Need of Greater Regulatory Oversight? Legal Studies, 34: 279–304, https://doi.org/10.1111/lest.12014
Koładkiewicz, I. (2014). Dobre praktyki ładu korporacyjnego oraz ich transfer do twardego prawa. Perspektywa interesariuszy polskiego rynku kapitałowego. Studia Prawno-Ekonomiczne, 91(2): 193–212.
MacNeil, I. and Li, X. (2006). Comply or Explain: Market Discipline and Non-Compliance with the Combined Code. Corporate Governance: An International Review, 14(5): 486–496, https://doi.org/10.1111/j.1467-8683.2006.00524.x
Luo, Y. and Salterio, S.E. (2014). Governance Quality in a ‘Comply or Explain’ Governance Disclosure Regime. Corporate Governance: An International Review, 22: 460–481, https://doi.org/10.1111/corg.12072
OECD (2015). G20/OECD Principles Of Corporate Governance.
Pass, C. (2006). The Revised Combined Code and Corporate Governance: An Empirical Sample of 50 Large UK Companies. Managerial Law, 48(5): 467–478, https://doi.org/10.1108/03090550610715963
RiskMetrics Group (2009). Study on Monitoring and Enforcement Practices in Corporate Governance in the Member States: Study on Monitoring and Enforcement Practices in Corporate Governance in the Member States. Brussels: European Commission, http://ec.europa.eu/internal_market/company/docs/ecgforum/studies/comply-or-explain-090923_ en.pdf (06.2016).
Rosińska, M. (2008). Analiza ekonomiczna przedsiębiorstwa w oparciu o teorie instytucjonalne – koncepcja instytucjonalizmu organizacyjnego przedsiębiorstw. Acta Universitatis Lodziensis Folia Oeconomica, 221: 257–275.
Seidl, D., Sanderson, P. and Roberts, J. (2013). Applying the ‘Comply-or-Explain’ Principle: Discursive Legitimacy Tactics with Regard to Codes of Corporate Governance. Journal of Management Governance, 17: 791–826, https://doi.org/10.1007/s10997-011-9209-y
Seidl, D. (2007). Standard Setting and Following in Corporate Governance: An Observation – Theoretical Study of the Effectiveness of Governance Codes. Organization, 14(5): 705–727, https://doi.org/10.1177/1350508407080316
Sergakis, K. (2013). EU Corporate Governance: A New Supervisory Mechanism for the ‘Comply or Explain’ Principle? European Company & Financial Law Review: 394–431.
Shrives, P.J. and Brennan, N.M. (2015). A Typology for Exploring the Quality of Explanations for Non–Compliance with UK Corporate Governance Regulations. The British Accounting Review, 47: 85–99, https://doi.org/10.1016/j.bar.2014.08.002
Suchman, M.C. (1995), Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Review, 20: 571–610.
VonWerder, A., Talaulicar, T. and Kolat, G. (2005). Compliance with the German Corporate Governance Code: An Empirical Analysis of the Compliance Statements by German Listed Companies. Corporate Governance: An International Review, 13: 178–187, https://doi.org/10.1111/j.1467-8683.2005.00416.x