Voluntary Disclosure of Corporate Governance Information PDF Download
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Author: Elizabeth Carson
Publisher:
ISBN:
Category : Corporate governance
Languages : en
Pages : 38
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Book Description
Author: Elizabeth Carson
Publisher:
ISBN:
Category : Corporate governance
Languages : en
Pages : 38
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Book Description
Author: Ana Gisbert
Publisher:
ISBN:
Category :
Languages : en
Pages : 58
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Book Description
Agency conflicts between investors are particularly severe in the presence of high family and block-holder ownership. By focusing on a setting characterised by high ownership concentration, we study the role of independent directors in promoting transparency through increased disclosure. In our tests, we use a sample of Spanish firms and, consistent with prior work, we show that the presence of these directors is strongly associated with increased voluntary disclosure. Additionally, we find that when an executive director takes on chair responsibilities the level of voluntary information is reduced, creating potential conflicts with the role of independent directors. We conclude that the regulatory environment can create sufficient incentives to bring together the interests of minority and majority shareholders and guarantee an efficient monitoring role of independent directors. However, results suggest that other mechanisms should be reinforced in order to improve the role of governance control on agency relationships, particularly in the case of the concentration of chair and executive responsibilities.
Author: Ira M. Millstein
Publisher: Beard Books
ISBN: 9781587982026
Category : Business & Economics
Languages : en
Pages : 296
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Book Description
This is a reprint of a previosly published work. It deals with the constraints on corporate decison making.
Author: Alessandro Ghio
Publisher: Springer Nature
ISBN: 3030422992
Category : Business & Economics
Languages : en
Pages : 183
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Book Description
This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Naeem Tabassum
Publisher: Springer Nature
ISBN: 3030485277
Category : Business & Economics
Languages : en
Pages : 335
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Book Description
Establishing a corporate governance strategy that promotes the efficient use of organisational resources is instrumental in the economic growth of a country, as well as the successful management of firms. This book reviews existing literature and identifies board structural features as key variables of an effective corporate governance system, establishing a multi-theoretical model that links Board structural characteristics with firm performance. It then, using a comprehensive empirical study of 265 companies listed on the Karachi Stock exchange, tests this conceptual model. This research serves as a significant milestone, reflecting the socio-economic setting of emerging economies, and highlighting the need for the corporate sector in emerging markets to move away from a 'tick-box' culture. It argues that the sector needs to implement corporate governance as a tool to mitigate business risks; appoint and empower non-executive directors to achieve an effective monitoring of management; and establish their own ethical and governance principles, applicable to the Board of Directors. Based on an extensive data base, collected painstakingly over five years, this book offers new insights and conceptual framework for further research in this area. Given the breadth and width of the research, it is a useful source of future reference for students, researchers and policy makers.
Author: Luminita Enache
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Using a sample of US biotech firms, this paper examines the joint impact of product-related voluntary disclosure and corporate governance on a firms' information environment, specifically on analysts forecast accuracy, dispersion, precision of public and private information. Moreover, we investigate whether voluntary disclosure was consistently disclosed over time. Our findings, shows that the quality of corporate governance affects information transparency and play a role in reducing the uncertainty associated with future firms' performance by increasing the precision of analysts' common information and forecast accuracy, only when voluntary disclosure is constant over time. Analysts forecast dispersion decreases when more independent directors sit on the board. Voluntary disclosure and corporate governance quality are two mechanisms that act as complement to improve the quality of information available to financial analysts.
Author: Hafiz-Majdi Ab. Rashid
Publisher:
ISBN:
Category : Corporate governance
Languages : en
Pages : 109
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Book Description
Author: Anne Beyer
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Réal Labelle
Publisher:
ISBN:
Category :
Languages : en
Pages : 35
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Book Description
Corporate governance has recently given rise to concern and public debate in Canada and on the international scene. Reaction in Canada has focused on extending the regulation of corporate disclosure with regard to corporate governance. Following the recommendation of the Dey Report, companies are now required by the TSE to provide a Statement of Corporate Governance Practices (SCGP). The need for regulation to influence corporate governance structure and disclosure is often challenged in the literature.This study contributes to the debate by providing empirical evidence to regulators on the incentives for some corporations to engage in better quality SCGP than others. The existing voluntary disclosure and corporate governance literatures are used to develop hypotheses about explanatory variables. The CICA's published ratings for 1996 and 1997 of firms' SCGP serve as benchmarks for disclosure quality, the dependant variable.Except for size and, to a lesser extent, ownership structure, we did not find consistent and significant relations between the SCGP quality and firm performance or other corporate governance variables such as the proportion of unrelated director, the CEO's plurality of offices and the level of financing activity. Thus, our study falls short of providing a basis for further regulatory action in the area of corporate governance disclosure.
