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| Tekijä: | Lim, S. Matolcsy, Z. Chow, D. |
| Otsikko: | The association between board composition and different types of voluntary disclosure |
| Lehti: | European Accounting Review
2007 : VOL. 16:3, p. 555-583 |
| Asiasana: | finance disclosure company reports board of directors agency theory |
| Kieli: | eng |
| Tiivistelmä: | This study explores the association btw. board composition (hereafter as: brd-comp.) and voluntary disclosure (here as: vol-disc.) in annual reports (as: a-repts). Especially, dealt with are the incentives within the agency theory framework for both inside and independent directors to vol-disc. Furthermore, evidence is provided on the relation btw. the overall total vol-disc. and its components. Using a sample based on 181 Australian companies, developed and hand-collected are 67 items from annual reports for the total vol-disc. index (and sub-indices). Using 2-stage multivariate analyses, the results provide important insights: 1. there is a positive association btw. brd-comp. and the vol-disc. of information (as: info.) in a-repts., 2. independent boards provide more vol-disc. of forward looking info. and strategic information. However, board structure has no bearing on the vol-disc. of non-financial and historical financial info. etc. |
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