The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt
TLDR
In this article, the extent of corporate governance voluntary disclosure and the impact of a comprehensive set of Corporate Governance attributes (board composition, board size, CEO duality, director ownership, blockholder ownership, and the existence of audit committee) was assessed.About:
This article is published in Advances in Accounting.The article was published on 2012-06-01 and is currently open access. It has received 329 citations till now. The article focuses on the topics: Voluntary disclosure & Corporate governance.read more
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Board diversity and its effects on bank performance: An international analysis
TL;DR: In this paper, the effect of board diversity (gender and nationality) on performance in banks was analyzed by making use of a sample of 159 banks in nine countries during the period 2004-2010, and empirical evidence showed that gender diversity increases bank performance while national diversity inhibits it.
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The impact of board and audit committee characteristics on voluntary disclosure: a meta-analysis
TL;DR: In this paper, the authors apply meta-analysis to a sample of 64 empirical studies to identify potential moderators to the relationship between board, audit committee characteristics and voluntary disclosure, and find that, while board size, board composition and audit committee have a significant positive effect on voluntary disclosure and CEO duality has a significant negative impact.
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Effect of Financial Reporting Quality on Sustainability Information Disclosure
TL;DR: In this paper, the authors analyzed the relationship between financial reporting quality and the quality of CSR information and found that companies that provide high quality financial information tend to be more conservative in their accounting and less inclined to carry out unethical practices such as earnings management.
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The effects of corporate governance on financial performance and financial distress: evidence from Egypt
TL;DR: In this paper, the authors examined the quality of corporate governance practices in Egyptian listed companies and their impact on firm performance and financial distress in the context of an emerging market such as that of Egypt, and constructed a corporate governance index (CGI) which consists of four dimensions: disclosure and transparency, composition of the board of directors, shareholders' rights and investor relations.
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Governance structures, voluntary disclosures and public accountability: the case of UK higher education institutions
TL;DR: In this article, the authors investigate the extent of voluntary disclosures in UK higher education institutions' (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.
References
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Theory of the firm: Managerial behavior, agency costs and ownership structure
TL;DR: In this article, the authors draw on recent progress in the theory of property rights, agency, and finance to develop a theory of ownership structure for the firm, which casts new light on and has implications for a variety of issues in the professional and popular literature.
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Separation of ownership and control
Eugene F. Fama,Michael C. Jensen +1 more
TL;DR: The authors argue that the separation of decision and risk-bearing functions observed in large corporations is common to other organizations such as large professional partnerships, financial mutuals, and nonprofits. But they do not consider the role of decision agents in these organizations.
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Agency Problems and the Theory of the Firm
TL;DR: In this article, the authors explain how the separation of security ownership and control, typical of large corporations, can be an efficient form of economic organization, and set aside the presumption that a corporation has owners in any meaningful sense.
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Higher market valuation of companies with a small board of directors
TL;DR: In this paper, the authors present evidence consistent with theories that small boards of directors are more effective, using Tobin's Q as an approximation of market valuation, and find an inverse association between board size and firm value in a sample of 452 large U.S. industrial corporations.
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Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
TL;DR: In this article, the authors investigate the extent to which the earnings manipulations can be explained by earnings management hypotheses and the relation between earnings manipulation and weaknesses in firms' internal governance structures, and the capital market consequences experienced by firms when the alleged earnings manipulation are made public.