This paper studies the effects of interlocked boards of directors on voluntary disclosures, governance practices and earnings quality. The Canadian environment, where director interlocks are prevalent, is examined. A checklist of twenty voluntary disclosure measures from proxy statements is...

This paper aims to provide a theoretical analysis on the relationship between diversity and corporate disclosure. A literature review has been conducted to assess the aforementioned relationship. Through the literature, agency theory and stakeholder theory support board diversity. This paper...

This study investigates board characteristics, including board leadership structure, which explain the human capital disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital information using content analysis. Generalized method...

The purpose of this study is to examine the United Arab Emirates (UAE) national banks' practices of corporate governance regarding the role of the board of directors in the formulation and implementation of bank policies and strategies. A modified questionnaire has been used with two parts; the...

We examine the relation between a firm's disclosure quality and equity-based compensation of independent members of the board of directors. The dimensions of disclosure quality we focus on are management's earnings guidance and information flow through financial analysts. Using both levels and...