ownership structure, board composition and the level of voluntary disclosure. The sample is based on 559 firm observations in … 2002. Findings – Higher blockholder ownership and foreign listing/shares ownership is associated with increased disclosure …. However, managerial ownership, state ownership, and legal‐person ownership are not related to disclosure. An increase in …

Purpose – The purpose of this paper is to examine the interaction between corporate disclosure and foreign share … Kosedag and uses the Standard & Poor's transparency and disclosure items in the construction of the disclosure index …/value – This is the first of its kind in the country that considers the impact of corporate governance and disclosure on foreign …

therefore want to devise detailed and specific CSR disclosure requirements, rather the current general mandatory requirement, to …

charter in the proxy statement at least once every three years; and disclosure in the proxy statement of whether the audit …

voluntary disclosure behaviour of Chinese listed companies. Design/methodology/approach – A theoretical framework of the … relationship between corporate disclosure and governance forms the basis of the research. A composite checklist of corporate … disclosure was developed using relevant corporate governance indices and analyses were carried out on the 2003 financial reports …

Purpose – Following previous studies the paper seeks to use disclosure scores to examine corporate governance practices …, dispersion of shareholding, firm size, and leverage influence disclosure practices. Findings – Consistent with findings reported … in studies from other developing countries the study finds that the level of disclosure in Ghana is low. Furthermore …