Abstract
Corporate governance plays a key role for the companies of the private sector, and recently corporate governance started to be involved within the structures and activities of public entities and state-owned enterprises (SOEs). Many countries, including Greece, have put regional and municipal merger plans into place in order to reduce costs and enforced the ideals of economy, efficiency, and effectiveness in public administration. This study, focusing on these issues, illustrates the current state of Greek governance and recent legal developments after the merging of local government organizations (LGOs) and their associated municipal and regional-owned companies (SOEs) and provides new insights and conclusions regarding the implantation of governance in the LGOs and their SOEs after mergers
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