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Transparency & disclosure on corporate governance as a key factor of companies’ success: a simultaneous equations analysis for Germany

Stiglbauer, Markus


This paper develops and tests a simultaneous equations model on the relationship between corporate governance disclosure and firm performance on a sample of over 100 German firms listed in the Prime Standard segment of the Frankfurt Stock Exchange. Integrating leading indicators for corporate governance - such as firm size, risk, ownership structure, leverage, takeover activities or board size - ...


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