search query: @indexterm Large businesses / total: 308
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| Author: | Markarian, G. Parbonetti, A. Previts, G.J. |
| Title: | The convergence of disclosure and governance practices in the world's largest firms |
| Journal: | Corporate governance
2007 : MAR, VOL. 15:2, p. 294-310 |
| Index terms: | corporate governance disclosure international accounting large businesses companies |
| Freeterms: | convergence |
| Language: | eng |
| Abstract: | This study explores the governance (henceforth as: gov.) and disclosure (as: dscl.) practices (as: pcts.) of the world's largest transnational firms. Based on a unique dataset of 75 large firms in two time periods, 1995 and 2002, examined are both the gov. pcts., and dscl. regarding those gov. pcts., across Anglo-Saxon (as: A-S.) and non-A-S. firms. Results indicate that non-A-S. firms have developed their gov. pcts. towards promoting an independent mechanism of control, that is, a mechanism more similar to an A-S. gov. regime. As to gov.-related dscl. pcts., results indicate that for both A-S. and non-A-S. groups, dscl. pcts. have been developing and converging towards more dscl. as to gov. matters. |
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