Hashmi, Muhammad Arsalan; Abdullah; Rayenda Brahmana; … - In: Cogent business & management 9 (2022) 1, pp. 1-23
level of voluntary disclosures of Asian banks. Further, we analyze whether directors' experience moderates the impact of … on voluntary disclosures of Asian banks. Our unique findings are consistent with the proprietary cost theory. Further … audit committee independence, audit committee meetings, board gender diversity, and corruption controls on voluntary …