The DOI matches its Crossref record; 74 of the 74 references it cites were found in a registry or an index.
The Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis
Abstract
In this paper we apply meta-analysis to a sample of 27 empirical studies to clarify the association of board independence and ownership concentration with voluntary disclosure. We examine whether variations in results are attributable to the differences in the corporate governance system, the investor protection rights and the measurement of the governance variables. The findings show that the positive association between board independence and voluntary disclosure only occurs in those countries with high investor protection rights. The findings emphasize the need to consider the legal and institutional setting explicitly when analysing the effect of corporate governance on voluntary disclosure.
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Cites
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Investor protection and corporate governance
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“La Porta et al. (1998) argue that the extent to which a country’s laws protect investors’ rights and the extent to which those laws are enforced are the most basic determinants of the ways in which corporate governance evolves in that country.”
BackgroundMethodResultInfluentialMethods of Meta-Analysis: Correcting Error and Bias in Research Findings
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Cited by
ESG performance and firm value: The moderating role of disclosure
Fatemi, A., Glaum, M., & Kaiser, S. (2018) · Global Finance Journal · doi:10.1016/j.gfj.2017.03.001 · Cited by 1,611
Metadata
- Authors
- García-Meca, E., & Sánchez-Ballesta, J. P.
- Venue
- European Accounting Review
- Publisher
- Informa UK Limited
- Published
- 2010-09
- Volume
- 19
- Issue
- 3
- Pages
- 603-627
- ISSN
- 0963-8180
- 1468-4497
- Cited by
- 197
- References
- 74
- Language
- en
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
