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.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Theory of the firm: Managerial behavior, agency costs and ownership structure
Jensen, M. C., & Meckling, W. H. (1976) · Journal of Financial Economics · doi:10.1016/0304-405x(76)90026-x · Cited by 71,491
Separation of Ownership and Control
Fama, E. F., & Jensen, M. C. (1983) · The Journal of Law and Economics · doi:10.1086/467037 · Cited by 19,058
La Porta, R., Lopez‐de‐Silanes, F., Shleifer, A., & Vishny, R. W. (1998) · Journal of Political Economy · doi:10.1086/250042 · Cited by 18,025
(2000) · Cited by 9,198
Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097
Investor protection and corporate governance
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (2000) · Journal of Financial Economics · doi:10.1016/s0304-405x(00)00065-9 · Cited by 6,848 · cited 10×
“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
Schmidt, F. L., & Hunter, J. E. (2015) · doi:10.4135/9781483398105 · Cited by 5,542
Earnings management and investor protection: an international comparison
Leuz, C., Nanda, D., & Wysocki, P. D. (2003) · Journal of Financial Economics · doi:10.1016/s0304-405x(03)00121-1 · Cited by 5,432
Meta-Analytic Procedures for Social Research
Rosenthal, R. (1991) · doi:10.4135/9781412984997 · Cited by 4,635
Meta-Analytic Procedures for Social Research.
Metcalfe, A., & Rosenthal, R. (1994) · Journal of the Royal Statistical Society Series D (The Statistician) · doi:10.2307/2348600 · Cited by 4,249
Research works printed but not linked: 7
- Cooper H., 1998, Synthesizing Research
- 10.2307/2328861 · DOI
- *Hossain M., 1994, The International Journal of Accounting, 29, 334
- Marston, C. L. and Shrives, P. J. (1995) A review of the development and use of explanatory models in financial disclosure studies. Unpublished conference paper, XIX European Accounting Association Annual Congress, Bergen, Norway.
- Mohd-Nasir N., 2004, Financial Reporting, Regulation and Governance, 3
- Overton R. C., 1998, Psychological Bulletin, 97, 134
- Shleifer A., 1997, Studies in International Corporate Finance and Governance Systems
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
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
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.
