This article examines how accession to and subsequent membership of the EU has influenced the dissemination of corporate governance characteristics and the financial performance of the banking industry. Using a hand-collected, cross-national dataset from EU member and candidate states the analysis indicates the candidacy period is associated with the better financial performance of banks than the latter period of EU membership. EU membership also has a significant negative influence on adopting some corporate governance arrangements. We infer this result is consistent with instrumental rationality explanations of Europeanization. While the process of accession has brought benefits, these are not always reinforced by subsequent EU membership.

中文翻译：

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旅程比目的地更重要吗？加入欧盟以及银行的公司治理和绩效

本文考察了加入欧盟和随后加入欧盟如何影响公司治理特征的传播和银行业的财务业绩。使用来自欧盟成员国和候选国的手工收集的跨国数据集，分析表明，与欧盟成员国后期相比，候选期与银行更好的财务业绩相关。欧盟成员资格对采用一些公司治理安排也有重大的负面影响。我们推断这个结果与欧洲化的工具理性解释是一致的。虽然加入过程带来了好处，但这些好处并不总是被随后的欧盟成员资格所加强。