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Corporate governance and strategic information on the internet: A study of Spanish listed companies
Sánchez, Isabel-María García; Domínguez, Luis Rodríguez - In: Accounting, Auditing & Accountability Journal 24 (2011) May, pp. 471-501
Purpose – The purpose of this study is twofold: to evidence the disclosure practices of Spanish companies in relation … strategic information disclosure practices are analysed by examining non-financial quoted Spanish firms. A disclosure index is … their web sites. Practical implications – The findings suggest that the disclosure of strategic information is a decision …
Persistent link: https://www.econbiz.de/10009274299
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Board ownership, audit committees' effectiveness and corporate voluntary disclosures
Akhtaruddin, M.; Haron, Hasnah - In: Asian Review of Accounting 18 (2010) May, pp. 68-82
Malaysia for studying differences in corporate governance characteristics which affect the financial disclosure. Findings – The … management and outsider investors. The negative relationship between board ownership and corporate voluntary disclosure is …/corporate voluntary disclosure relationship. Overall, the findings lend support for firms with a higher level of board ownership to …
Persistent link: https://www.econbiz.de/10008492071
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Methods for multicountry studies of corporate governance: Evidence from the BRIKT countries
Black, Bernard; Carvalho, Antonio Gledson de; Khanna, … - In: Journal of Econometrics 183 (2014) 2, pp. 230-240
We discuss empirical challenges in multicountry studies of the effects of firm-level corporate governance on firm value, focusing on emerging markets. We assess the severe data, “construct validity”, and endogeneity issues in these studies, propose methods to respond to those issues, and...
Persistent link: https://www.econbiz.de/10011077587
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Methods for Multicountry Studies of Coporate Governance: Evidence from the BRIKT Countries
Black, Bernard; Carvalho, Antonio Gledson De; Khanna, … - Volkswirtschaftliche Fakultät, … - 2014
We discuss empirical challenges in multicountry studies of the effect of firm-level corporate governance on firm value, focusing on emerging markets. We assess the severe data, “construct validity,” and endogeneity issues in these studies, propose methods to respond to those issues, and...
Persistent link: https://www.econbiz.de/10011112797
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Corporate social reporting: empirical evidence from Indonesia Stock Exchange
Siregar, Sylvia Veronica; Bachtiar, Yanivi - In: International Journal of Islamic and Middle Eastern … 3 (2010) August, pp. 241-252
Purpose – The purpose of this paper is to compare the criteria used among Islamic Indices, specifically between the Kuala Lumpur Stock Exchange Shari'ah Index (KLSESI) and the Dow Jones Islamic Market Index (DJIM) in screening a permissible company for investment purposes. The two...
Persistent link: https://www.econbiz.de/10009245378
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Women and Employee-Elected Board Members, and Their Contributions to Board Control Tasks
Huse, Morten; Nielsen, Sabina; Hagen, Inger - In: Journal of Business Ethics 89 (2009) 4, pp. 581-597
Persistent link: https://www.econbiz.de/10008527186
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The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation
Bear, Stephen; Rahman, Noushi; Post, Corinne - In: Journal of Business Ethics 97 (2010) 2, pp. 207-221
Persistent link: https://www.econbiz.de/10008776697
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The relationship among board of director characteristics, corporate social performance and corporate financial performance
Dunn, Paul; Sainty, Barbara - In: International Journal of Managerial Finance 5 (2009) September, pp. 407-423
Purpose – The purpose of this paper is to investigate the link between qualitative measures of a firm's Board of Directors and its corporate social performance (CSP). Design/methodology/approach – CSP is a function of qualitative measures of a firm's Board of Directors, as well as firm risk...
Persistent link: https://www.econbiz.de/10008642024
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The edge of legitimacy: Voluntary social and environmental reporting in Rothmans' 1956-1999 annual reports
Tilling, Matthew V; Tilt, Carol A - 2010
Purpose – The purpose of this paper is to examine the voluntary social and environmental disclosures made in the annual reports of Rothmans Ltd between the years of 1955 and 1999. The first part of the paper focuses on defining legitimacy theory as it has been used in accounting research,...
Persistent link: https://www.econbiz.de/10009480711
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THE RELATIONSHIP BETWEEN DISCLOSURE OF CSR REPORT AND FINANCIAL PERFORMANCE IN THE BANKING SECTOR
Stănoiu, Silvia - Academia de Studii Economice din Bucureşti - 2012
We analyse the relation between CSR and financial indicators and examine whether there exist significant differences in performance indicators between firms that have adopted CSR and others that have not. The effects of compliance with the requirements of CSR were determined on the basis the...
Persistent link: https://www.econbiz.de/10011002465