000			01473cam a2200193 4500500
005			20250121032708.0
041			_afre
042			_adc
100	1	0	_aWirtz, Peter _eauthor
245	0	0	_aBest Practices of Governance and Value Creation: A Critical Appraisal of Codes of Good Conduct
260			_c2005.
500			_a100
520			_aFor about a decade, the intensifying debate on corporate governance has led to multiple initiatives promoting rules of “best practices.” These initiatives are championed by a great variety of actors, including institutional investors, international organizations, national governments, and corporate managers themselves. They have brought about several so-called corporate governance codes, which are applicable on a voluntary basis and contain some recommendations that are often represented as an “ideal” solution. At a time when ideas on corporate governance are promoted on a large scale and there is growing consent that they represent a universal standard, a critical examination of their theoretical underpinnings may prove helpful to avoid being locked into a narrow and possibly counterproductive perspective.
690			_acorporate governance
690			_abest practice
690			_avalue
786	0		_nAccounting Auditing Control | Volume 11 | 1 | 2005-05-01 | p. 141-159 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2005-1-page-141?lang=en&redirect-ssocas=7080
999			_c454240 _d454240