Articlegreen2012

Is continuous disclosure associated with board independence?

Zoltan Paul Matolcsy · Jonathan Tyler · Peter Wells

40 citations0/0 files storedAustralian Journal of Management

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study provides evidence on the association between board composition and different types of continuous disclosure. Our sample is based on a sample of 450 firms for the period 2006–2007. Our experimental design uses both ordinary least-squares (OLS) regressions and two-stage least-squares regressions (2SLS), although the Durbin–Wu–Hausman χ 2 test indicates that the OLS results alone would be appropriate. We include the 2SLS results in order to be able to compare the results against previous findings. Our key findings are that there is no association between board composition and different types of continuous disclosure. Our results are robust with respect to alternative variable definitions.

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References

1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures 2009On the use of instrumental variables in accounting research 2010The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey 2003Corporate governance and voluntary disclosure 2007The determinants of board structure☆1992Do outside directors monitor managers?2007Corporate Governance, Accounting Outcomes, and Organizational Performance 2010The role of information and financial reporting in corporate governance and debt contracting

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2023Corporate governance and anti-corruption disclosure 2014Extent of corporate governance disclosure by banks and finance companies listed on Nepal Stock Exchange 2020Boardroom gender diversity and CEO pay deviation: Australian evidence 2014Continuous disclosure compliance: does corporate governance matter?2015Factors influencing corporate governance disclosure of companies listed on the Alternative Exchange (AltX) in South Africa

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