Circulated stocks, ownership concentration and other factors of corporate governance affected the index of voluntary disclosure at a lower level li xiangyu and fu xiuming (2004) investigated the relationship among ownership structure, constitution of the board of directors and the extent of voluntary disclosure, and the. The aim of this study is to examine the relationship between ownership structure variables and the level of voluntary information disclosures of companies listed on the bahrain stock exchange the ownership structure variables included in the multiple regression model, are blockholder ownership, managerial ownership ,. Title: ownership structure and voluntary disclosure in annual reports of bangladesh language: english authors: abdur rouf1 [email protected] harun, abdullah-al2 [email protected] source: pakistan journal of commerce & social sciences document type: article keywords: corporate governance. Ownership structure is characterised by government ownership, outside ownership, managerial ownership and number of shareholders this study is based on a cross-sectional examination of the effect of corporate ownership structure and family domination on voluntary disclosure after controlling other variables for 57.
Poh-ling ho is a senior lecturer in school of business at curtin university, sarawak malaysia she is a cpa and chartered accountant (malaysia) she holds a bachelor and master in accounting from australia she obtained her doctorate degree in 2010 her research specialisations include corporate governance,. The primary purpose of this study is to investigate the association between three ownership structure characteristics and voluntary intellectual capital (ic) disclosure practices data for this study is hand key words: intellectual capital disclosure, corporate governance, institutional investors, internationalization, singapore. Structure will influence the voluntary disclosure information the hypothesis is formally stated as: h1: a higher proportion of inside share ownership is negatively associated to the level of voluntary disclosure due to large ownership stake, institutional investors have strong incentives to monitor corporate disclosure practices. Abstract this paper examines the impact of ownership structure and board composition on voluntary disclosure ownership structure is characterized by managerial ownership, blockholder ownership and government ownership, and board composition is measured by the percentage of independent directors voluntary.
Technical efficiency to a number of corporate governance aspects, such as board of directors and ownership structure nevertheless, to the best of our knowledge, no study has associated this alternative measure of performance with corporate disclosure policy to summarize, this study aims explicitly to investigate the link. Disclosures is negatively associated with a higher management of ownership structure and the extent of corporate voluntary disclosures is positively associated with a higher institutional ownership structure keywords: corporate governance, ownership structure, voluntary disclosure 1 introduction corporate disclosure. Is to examine the association between company characteristics (company size, profitability, and leverage), ownership structure (state ownership, managerial ownership, and foreign ownership), corporate governance (board independence , role duality, and type of external auditors), and the extent of voluntary disclosure of.
Title : voluntary disclosure, ownership structure, and corporate debt maturity: a study of french listed firms language : english author, co-author : derouiche, imen mailto [university of luxembourg faculty of law, economics and finance (fdef) center for research in economic analysis (crea) ] muessig , anke. Ownership structure and corporate social responsibility disclosure in bangladesh 903 the study of chau and gray (2002) on ownership structure and corporate voluntary disclosure in hong kong and singapore is revealed that the extent of outside ownership is positively associated with voluntary disclosures while. This research takes a view of corporate governance to discuss the following problem: how will companies' board structure and ownership structure affect their voluntary information disclosure level to answer the above question, this research adopts stratified sampling from tsec-listed and otc-listed firms to select 513. Drawing on prior empirical research based on disclosure behavior in developed western markets, this study examines the association of ownership structure with the voluntary disclosures of listed companies in the asian settings of hong kong and singapore an analysis of annual reporting practices shows that the extent of.
Abstract purpose: this study investigates the level of compliance with, and disclosure of, good corporate governance (cg) practices among uk publicly listed firms, and consequently ascertains whether board characteristics and ownership structure variables can explain observable differences in the extent of voluntary cg. He finds significant differences among sectors, but finds insignificant correlation between size, debt-equity ratio, and profitability and voluntary disclosure in addition, barako (2007) examines the extent to which corporate governance traits , ownership structure, and corporate attributes affect voluntary disclosure for a sample. The aim of this study is to examine the relationship between ownership structure variables and the level of voluntary information disclosures of companies listed on the bahrain stock exchange the ownership structure variables included in the multiple regression model, are blockholder ownership, managerial ownership. Impact of ownership on the extent of voluntary disclosure first, the ownership structure of czech firms was largely exogenous in 1993 in contrast, in more developed capital funds might be expected to play a major, beneficial role in the corporate governance of firm ownership structure and voluntary disclosure 459.
Ownership overall, this study seeks to investigate how institutional blockholders impact levels of disclosure and transparency, hence, reforming corporate governance in egypt 2 literature review and the impact of corporate governance and ownership structure on voluntary disclosure in annual reports among. As firm size, profitability, leverage, auditor size and voluntary disclosure level, recent studies have investigated the association between corporate governance attributes and ownership structure along with the variables in earlier studies and voluntary disclosure level ahmed and courtis (1999) conducted meta-analysis. By gerald k chau and sidney j gray ownership structure and corporate voluntary disclosure in hong kong and singapore.
Objectives of this study twofold: first, it analyses the theoretical relationship between voluntary disclosure and several corporate governance components - board characteristics and ownership structure board characteristics are examined in terms of board size, proportion of independent members on the board and ceo. The study investigated the extent to which the attributes of corporate governance, ownership structure, and firm characteristics influence the voluntary disclosure of the companies the evidence showed that the disclosure of all types of information was influenced by governance, ownership structure and the.
Voluntary disclosure is the provision of information by a company's management beyond requirements such as generally accepted accounting principles and securities and exchange commission rules, where the information is believed to be relevant to the decision-making of users of the company's annual reports. (1992) found no relationship between ownership structure and voluntary corporate disclosure however in line with agency theory expectation the hypothesis test on this regard is h5: there is a positive relationship between ownership concentration and voluntary disclosure level 26 board independence. Key words: intellectual capital disclosure corporate governance, institutional investors internationalization singapore abstract the primary purpose of this study is to investigate the association between three ownership structure characteristics and voluntary intellectual capital (ic) disclosure practices data for this study is.