Effects of disclosure on business compliance: a framework for the analysis of disclosure regimes
Effects of disclosure on business compliance: a framework for the analysis of disclosure regimes
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披露对业务合规性的影响：披露制度分析框架
DOI：
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发表时间：
2007
期刊：
影响因子：
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通讯作者：
Judith Erp
中科院分区：
文献类型：
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作者：
Judith Erp
文本摘要披露检查结果不仅有助于赋予消费者权力，还会影响公司的合规。披露会刺激合规，因为对不良宣传的恐惧对违规行为起到了威慑作用。然而，过于耻辱的披露可能会适得其反，并导致挑衅。为了帮助在威慑和污名化方法之间取得平衡，本文介绍了一个分析披露制度的框架。为了说明这一点，该框架被用来比较丹麦和荷兰的信息披露做法。
textabstractDisclosure of inspection results not only contributes to consumer empowerment, but also affect company compliance. Disclosure stimulates compliance because fear of bad publicity serves as a deterrent for violations. However, excessively stigmatic disclosure can become counter-productive and lead to defiance. To help draw the balance between a deterrent and stigmatising approach, this article introduces a framework for the analysis of disclosure regimes. To illustrate, the framework is used to compare the Danish and Dutch disclosure practices.