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| Author: | Holder-Webb, L. (et al.) |
| Title: | A survey of governance disclosures among U.S. firms |
| Journal: | Journal of Business Ethics
2008 : DEC II, VOL 83:3, p. 397-408 |
| Index terms: | disclosure corporate governance reporting ethics USA |
| Language: | eng |
| Abstract: | The purpose of the paper is to study corporate governance disclosure practices, by studying public disclosure packages of 50 U.S. companies from 2004. According to the findings, the presentation and reporting format choices show high variability, including items which reporting is mandatory by regulations. Company size and board characteristics are found to affect the disclosure practices. Along with the results of this study, questions arise about how well the regulations of governance disclosure are actually obeyed. In addition to this, the control of the conflicts of interest between managers and directors is an issue that may be a matter of concern for stakeholders. |
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