制度一致性与波兰公司治理的演变

Magdalena Owczarczuk, A. Wierzbicka
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引用次数: 0

摘要

目标-这篇文章的目的是提出在波兰公司治理的发展和演变制度一致性的意义和作用。研究方法-审查关于制度一致性在波兰公司治理发展和演变中的作用的知识的特殊性的文献,并分析和评估波兰良好做法守则的变化。分数/结果-对公司治理问题的系统方法表明,它是正式和非正式制度的集合。公司治理规则通过相互作用,形成了一个相对稳定和可预测的环境,使企业及其利益相关者能够在其中运行。原创性/价值- -对波兰良好做法守则的分析表明,可以积极评价这些守则适应当前社会和文化规范以及市场期望的过程,这些守则的新版本继续出版就是证明。良好实务守则每年所载的条文均充分反映市场的需要和期望。
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Institutional Coherence and the Evolution of Corporate Governance in Poland
Goal – the purpose of the article is to present the significance and role of institutional coherence in the development and evolution of corporate governance in Poland. Research methodology – a review of the literature on examining the specificity of knowledge about the role of institutional coherence in the development and evolution of corporate governance in Poland and analysis and assessment of the changes in good practice codes in Poland. Score/results – a systemic approach to the issue of corporate governance reveals that it is a collection of both formal and informal institutions. Through mutual interac tion, corporate governance rules lead to the emergence of a relatively stable and predictable environment in which enterprises and their stakeholders can operate. Originality/value – analysis of good practice codes in Poland reveals that the process of their adjustment to the current social and cultural norms, as well as to the expectations of the market, can be positively evaluated, as evidenced by the fact that their new editions continue to be published. The provisions which appear in good practice codes year by year adequately reflect the needs and expectations of the market.
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