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| Author: | Donnelly, R. Mulcahy, M. |
| Title: | Board structure, ownership, and voluntary disclosure in Ireland |
| Journal: | Corporate governance
2008 : SEP, VOL. 16:5, p. 416-429 |
| Index terms: | Irish Republic board of directors management institutional investors shareholders |
| Freeterms: | outside directors disclosure of information |
| Language: | eng |
| Abstract: | This is a cross-sectional study dealing with the relation btw. corporate governance and voluntary disclosure (hereafter as: vol-dsc.) in Ireland. There is found clear evidence that vol-dsc. increases with the number of non-executive directors on the board. Firms with a non-executive chairman make greater vol-dsc. than other firms. There is found no evidence of ownership structure being related to vol-dsc. The results support the attention from regulators to the proportion of non-executive directors on the board. |
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