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voluntary disclosure. Governance mechanisms addressed in our analysis include board independence and institutional ownership. We … find that the relationship between institutional ownership and disclosure is stronger in family firms. However, independent …
Persistent link: https://www.econbiz.de/10013088120
Purpose: We investigate the extent of voluntary disclosures in UK higher education institutions' (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints. Design/Methodology/Approach: We adopt a...
Persistent link: https://www.econbiz.de/10013014854
disclosure. Specifically, we find that block ownership and board gender diversity have a positive effect on the level of …
Persistent link: https://www.econbiz.de/10012836457
(managerial ownership, institutional ownership, public ownership, the audit committee, board size, and proportion of independent … ownership, board size, and proportion of independent board significant influence, while variable earnings management, public … ownership, and the audit committee did not significantly affect the disclosure of corporate social responsibility …
Persistent link: https://www.econbiz.de/10012943074
Persistent link: https://www.econbiz.de/10012977302
Worldwide, primary corporate bond markets have become an increasingly important source of financing for non-financial companies. This trend is coupled with a relative decrease in traditional bank lending to non-financial companies and low levels of bond interest rates. Just as shareholders,...
Persistent link: https://www.econbiz.de/10013024182
The aim of this paper is to measure the degree of mandatory corporate governance disclosure and examine its impact on the bank's growth using annual data for listed banks on the UAE financial markets during the period 2003-2013. Our empirical results show that the degree of mandatory corporate...
Persistent link: https://www.econbiz.de/10012933983
investigated. We also find that block ownership and institutional ownership are negatively associated with the extent of CRD …
Persistent link: https://www.econbiz.de/10013035407
Prior literature shows that financial disclosures and corporate governance both impact firm performance. This paper documents an important topic that has been overlooked in the prior literature, their joint effect, because the two mechanisms could be independent, substitutive, or complementary...
Persistent link: https://www.econbiz.de/10012829492
Worldwide, primary corporate bond markets have become an increasingly important source of financing for non-financial companies. This trend is coupled with a relative decrease in traditional bank lending to non-financial companies and low levels of bond interest rates. Just as shareholders,...
Persistent link: https://www.econbiz.de/10012447288