2022
DOI: 10.1108/jfrc-03-2022-0038
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Compliance and governance: evidence from financial institutions in Taiwan

Abstract: Purpose The purpose of this study is to investigate whether financial institutions, which are highly regulated entities, experience fewer sanctions and have lower penalties (mandatory and regulatory) if they have better corporate governance performance (voluntary). Design/methodology/approach This study uses unique corporate governance data endorsed by the authorities and sanction information for financial institutions in Taiwan from 2014 to 2020 to examine whether regulatory compliance is associated with co… Show more

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Cited by 4 publications
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