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The “Comply or Explain” Approach as a Pascalian Wager

Abstract : This article is a short comment on Mr Sergakis’ article : “Deconstruction and reconstruction of the ‘comply or explain’ principle in EU capital markets”. It deals about the possibility for the comply or explain to be anything else than “one concept fits all”, and especially, wonders if the improvement of such a disclosure device might influence the modification of companies’ and investors’ behaviours in favour of long-termism and dialogue.
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Submitted on : Friday, March 2, 2018 - 12:55:14 PM
Last modification on : Friday, April 23, 2021 - 3:40:12 AM

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Jean-Christophe Duhamel. The “Comply or Explain” Approach as a Pascalian Wager. Accounting, Economics and Law - A Convivium, 2015, 5 (3), ⟨10.1515/ael-2014-0021⟩. ⟨hal-01721638⟩



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