Selective compliancewith the corporategovernance code inmauritius:is legitimacy theoryatwork?

Research in Accounting in Emerging Economies

Volumn 8, Issue , 2008, Pages 239-272

  Soobaroyen, Teerooven ^a   Mahadeo, Jyoti Devi ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 80052291106     PISSN: 14793563     EISSN: None     Source Type: Book Series    
DOI: 10.1016/S1479-3563(08)08009-2     Document Type: Review

References (45)

1. Aguilera, R. V., & Cuervo-Cazurra, A. (2004). Codes of good governance worldwide: What is the trigger? Organization Studies, 25(3), 415-443
2. Aksu, M., & Kosedag, A. (2006). Transparency and disclosure scores and their determinants in the istanbul stock exchange. Corporate Governance: An International Review, 14(4), 277-295
3. Alves, C., & Mendes, V. (2004). Corporate governance policy and company performance: The portuguese case. Corporate Governance: An International Review, 12(3), 290-301
4. Bauer, R., Guenster, N., & Otten, R. (2004). Empirical evidence on corporate governance in Europe: The effect on stock returns, firm value and performance. Journal of Asset Management, 5(2), 91-104
5. Berglöf, E., & Pajuste, A. (2005). What do firms disclose and why? Enforcing corporate governance and transparency in central and Eastern Europe. Oxford Review of Economic Policy, 21(2), 1-20
6. Buchanan, J. (2007). Japanese corporate governance and the principle of internalism. Corporate Governance: An International Review, 15(1), 27-35
7. Burton, P. (2000). Antecedents and consequences of corporate governance structures. Corporate Governance: An International Review, 8(3), 194-203
8. Claessens, S., & Fan, J. P. H. (2002). Corporate governance in Asia: A survey. International Review of Finance, 3(2), 71-103
9. Daily, C. M., Dalton, D. R., & Cannella, A. A. (2003). Corporate governance: Decades of dialogue and data. Academy of Management Review, 28(3), 371-382
10. Deegan, C. (2002). Introducing the legitimising effect of social and environmental disclosures - a theoretical foundation. Accounting, Auditing and Accountability Journal, 15(3), 282-311
11. El-Mehdi, I. K. (2007). Empirical evidence on corporate governance and corporate performance in Tunisia. Corporate Governance: An International Review, 15(6), 1429-1441
12. Elsbach, K. D. (1994). Managing organizational legitimacy in the California cattle industry: The construction and effectiveness of verbal accounts. Administrative Science Quarterly, 39, 57-88
13. Fremond, O., & Gorlick, W. (2002). Report on the Observance of Standards and Codes (ROSC), Corporate Governance Country Assessment for Mauritius, World Bank. Available at http://go.worldbank.org/QLG0F5ZKO0
14. Hussain, S. H., & Mallin, C. (2002). Corporate governance in Bahrain. Corporate Governance: An International Review, 10(3), 197-210
15. Krambia-Kapardis, M., & Psaros, J. (2006). The implementation of corporate governance principles in an emerging economy: A critique of the situation in cyprus. Corporate Governance: An International Review, 14(2), 126-139
16. Laing, D., & Weir, C. M. (1999). Governance structures, size and corporate performance in UK firms. Management Decision, 37(5), 457-464
17. MacNeil, I., & Li, X. (2006). Comply or explain: Market discipline and non-compliance with the combined code. Corporate Governance: An International Review, 14(5), 486-496
18. Mallin, C. (2001). Corporate governance and the bottom line. Corporate Governance: An International Review, 9(2), 77-78
19. Markarian, G., Parbonetti, A., & Previts, G. J. (2007). The convergence of disclosure and governance practices in the world's largest firms. Corporate Governance: An International Review, 15(2), 294-310
20. Marnet, O. (2007). History repeats itself: The failure of rational choice models in corporate governance. Critical Perspectives on Accounting, 18, 191-210
21. Monks, R. A. G. (2001). Redesigning corporate governance structures and systems for the twenty first century. Corporate Governance: An International Review, 9(3), 142-147
22. Moxey, P. (2004). Corporate Governance and Wealth Creation, ACCA Occasional Papers, No. 37, December
23. Mueller, D. C. (2006). The Anglo-Saxon approach to corporate governance and its applicability to emerging markets. Corporate Governance: An International Review, 14(4), 207-219
24. National Committee on Corporate Governance. (2004). Report and Code on Corporate Governance for Mauritius, Ministry of Finance and Economic Development, Port-Louis
25. Okike, E. N. (2007). Corporate governance in Nigeria: The status quo. Corporate Governance: An International Review, 15(2), 173-193
26. Oliver, C. (1991). Strategic responses to institutional processes. Academy of Management Review, 16, 145-179
27. Ow-Yong, K., & Guan, C. K. (2000). Corporate governance codes: A comparison between Malaysia and UK. Corporate Governance: An International Review, 8(2), 125-132
28. O'Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing and Accountability Journal, 15(3), 343-371
29. Page, M., & Spira, L. F. (2005). Ethical codes, independence and the conservation of ambiguity. Business Ethics: A European Review, 14(3), 301-316
30. Patel, S., Balic, A., & Bwakira, L. (2002). Measuring transparency and disclosure at firm level. Emerging Markets Review, 3(4), 325-337
31. Pellens, B., Hillebrandt, F., & Ulmer, B. (2001). Implementation of corporate governance codes in German practice - an empirical analysis of the DAX 100 companies. Betriebs-Berater, 56, 1243-1250
32. Pension Investment Research Consultants. (2004). Corporate governance annual review. London: PIRC
33. Qu, W., & Leung, P. (2006). Cultural impact on chinese corporate disclosure: A corporate governance perspective. Managerial Auditing Journal, 21(3), 241-264
34. Rossouw, G. J. (2005). Business ethics and corporate governance in Africa. Business and Society, 44(1), 94-106
35. Rueda-Sabater, E. J. (2000). Corporate governance and the bargaining power of developing countries to attract foreign investment. Corporate Governance: An International Review, 8(2), 117-124
36. Solomon, J. F., Wei Lin, S., Norton, S. D., & Solomon, A. (2003). Corporate governance in Taiwan: Empirical evidence from Taiwanese company directors. Corporate Governance: An International Review, 11(3), 235-248
37. Stock Exchange of Mauritius. (2006). Market Factbook. Available at http://www.semdex.com/market-fbook.htm (retrieved on January 15, 2008)
38. Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610
39. Tolbert, P. S., & Zucker, L. G. (1983). Institutional sources of change in the formal structure of organizations: The diffusion of civil service reform 1880-1935. Administrative Science Quarterly, 28, 22-39
40. Tsamenyi, M., Enninful-Adu, E., & Onumah, J. (2007). Disclosure and corporate governance in developing countries: Evidence from Ghana. Managerial Auditing Journal, 22(3), 319-334
41. Tsipouri, L., & Xanthakis, M. (2004). Can corporate governance be rated? Ideas based on the Greek experience. Corporate Governance: An International Review, 12(1), 16-28
42. Vaughn, M., & Ryan, L. V. (2006). Corporate governance in South Africa: A bellwether for the continent? Corporate Governance: An International Review, 14(5), 504-512
43. Woodward, D. G., Edwards, P., & Birkin, F. (1996). Organizational legitimacy and stakeholder information provision. British Journal of Management, 7, 329-347
44. World Bank. (2006). Mauritius Data Profile. Available at http://www.worldbank.org/mauritius (retrieved on December 18, 2007)
45. Yakasai, A. G. A. (2001). Corporate governance in a third world country with particular reference to Nigeria. Corporate Governance: An International Review, 9(3), 238-253