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Governance structures, voluntary disclosures and public accountability : the case of UK higher education institutions
Ntim, Collins G.; Soobaroyen, Teerooven; Broad, Martin J. - In: Accounting, auditing & accountability journal 30 (2017) 1, pp. 65-118
Persistent link: https://www.econbiz.de/10011629788
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The impact of multi-layer governance on bank risk disclosure in emerging markets : the case of Middle East and North Africa
Elamer, Ahmed A.; Ntim, Collins G.; Abdou, Hussein A.; … - In: Accounting forum : advancing the interdisciplinary and … 43 (2019) 2, pp. 246-281
Persistent link: https://www.econbiz.de/10012106435
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Corporate boards and ownership structure as antecendents of corporate governance disclosure in Saudi Arabian publicly listed corporations
Al-Bassam, Waleed M.; Ntim, Collins G.; Opong, Kwaku K.; … - In: Business & society 57 (2018) 2, pp. 335-377
Persistent link: https://www.econbiz.de/10011899043
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Extended Audit Report, Auditor Disclosure Tone and Cost of Debt : Evidence From the UK
Elamer, Ahmed A.; Abdelfattah, Tarek; Elmahgoub, Mohamed; … - 2022
This paper empirically investigates the effect of the extended audit reporting (EAR) adoption on firms’ cost of borrowing. Employing an extensive sample of UK firms over an 8-year period in which we cover pre- and post-significant structural changes in the audit market, our findings are...
Persistent link: https://www.econbiz.de/10014359214
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The relative value relevance of shareholder versus stakeholder corporate governance disclosure policy reforms in South Africa
Ntim, Collins G.; Opong, Kwaku K.; Danbolt, Jo - In: Corporate governance : an international review 20 (2012) 1, pp. 84-105
Persistent link: https://www.econbiz.de/10009424656
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Voluntary corporate governance disclosures by post-Apartheid South African corporations
Ntim, Collins G.; Opong, Kwaku K.; Danbolt, Jo; Thomas, … - In: Journal of applied accounting research 13 (2012) 2, pp. 122-144
Persistent link: https://www.econbiz.de/10009673719
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Corporate governance and risk reporting in South Africa : a study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods
Ntim, Collins G.; Lindop, Sarah; Thomas, Dennis A. - In: International review of financial analysis 30 (2013), pp. 363-383
Persistent link: https://www.econbiz.de/10010461543
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Black Economic Empowerment Disclosures by South African Listed Corporations : The Influence of Ownership and Board Characteristics
Ntim, Collins G. - 2012
-effects and alternative disclosure proxies. Our results are largely consistent with the predictions of agency, legitimacy …
Persistent link: https://www.econbiz.de/10013102588
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Voluntary Corporate Governance Disclosures by Post-Apartheid South African Corporations
Ntim, Collins G. - 2013
such voluntary CG disclosure behaviour.Design/methodology/approach – We construct a broad voluntary CG disclosure index … conduct regression analysis to identify the main drivers of voluntary CG disclosure.Findings – Our results suggest that while … compliance with, and disclosure of, good CG practices varies substantially among the sampled companies, CG standards have …
Persistent link: https://www.econbiz.de/10013091938
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The Relative Value Relevance of Shareholder Versus Stakeholder Corporate Governance Disclosure Policy Reforms in South Africa
Ntim, Collins G. - 2014
(CG) disclosure policy reforms in the form of the King Reports, which require firms to comprehensively disclose a set of … stakeholder CG disclosure rules on firm value, as well as the relative value relevance of comprehensively disclosing good CG … 2007, we find that comprehensive disclosure of good CG practices on both shareholders and stakeholders impact positively on …
Persistent link: https://www.econbiz.de/10013066975