Many studies discuss convergence of cross-border governance and governance-related disclosure practices, but provide little empirical evidence to support their arguments and analysis. Our study examines the governance and disclosure practices of the world's largest transnational firms. Using a...

This paper examines the relationship between firm complexity and board of director composition. Utilising the board typology of <link rid="b10">Baysinger and Zardkoohi (1986</link>), we classify board members either as insiders, business experts, support specialists, or community influentials, and examine board...