Trends in corporate governance systems
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
One of the most frequently raised issues in the international debate on corporate governance systems has become convergence. Discussion focuses on the consequences of the increasing internationalization of capital markets for corporate governance and strictly – whether this internationalization will/should lead to a harmonization of corporate governance standards at international level. For some researchers, as well as politicians, the phenomenon of convergence appears to be inevitable on the one hand, and on the other invaluable for the further economic world development. Others expect that the harmonization of national corporate governance standards will be slowed by a path of dependent factors such as cultural values, and national economic policies and their legislations. Also currently a discussion is taking place on the type of convergence. Researchers are trying to find the answer to the questions – whether it will come to de jure convergence or de facto convergence – and whether convergence becomes functional or formal. The article fits into this debate, and its purpose is to outline the trends in corporate governance systems.
Authors and Affiliations
Adam Samborski
Keywords
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