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Corporate Governance Codes and the Supply of Corporate Information in the UK

By Lynsey Sheridan, Edward Jones and Claire Marston

Abstract

There have been a number of changes in United Kingdom corporate governance regulation since the financial scandals of the late 1980s and early 1990s. These developments, commencing with the publication of the Cadbury Report in 1992, address "the frequency, clarity and form in which information should be provided" (Cadbury Report, 1992, p. 60). This paper examines the increased flow of corporate news announcements by UK listed companies following the introduction of corporate governance codes. Our results indicate that the introduction of the Cadbury, Greenbury and Hampel reports was accompanied by a significant increase in the number of news announcements. Copyright (c) 2006 The Authors; Journal compilation (c) 2006 Blackwell Publishing Ltd.

DOI identifier: 10.1111/j.1467-8683.2006.00520.x
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