International Corporate Responsibility Series 3:313-342 (2007)
This study examines the degrees of corporate disclosure and transparency of publicly listed companies in two emerging markets and analyzes corporatedisclosure practices as a function of specific firm characteristics. The analysis uses the disclosure and transparency scores extracted from a survey instrument designed to rate disclosure practices of publicly listed companies by using the OECD Corporate Governance Principles as an implicit benchmark. Empirical results show that financial characteristics explain some of the variation in the degrees of corporate disclosure for firms in Hong Kong but not for firms in Thailand. Further, corporate governance characteristics, such as board size and board composition, show more significant associations with the degrees of corporate disclosure inThailand than in Hong Kong. The results are broadly consistent with the notion that good corporate governance leads to better corporate disclosure and transparency in less developed markets
|Keywords||Applied Philosophy Business and Professional Ethics Conference Proceedings Social Science|
|Categories||categorize this paper)|
References found in this work BETA
No references found.
Citations of this work BETA
No citations found.
Similar books and articles
Informed Consent Hong Kong Style: An Instance of Moderate Familism.Ho Mun Chan - 2004 - Journal of Medicine and Philosophy 29 (2):195 – 206.
Corporate Governance Practices in Publicly Quoted Companies in Nigeria.Chris Ogbechie & Dimitrios N. Koufopoulos - 2007 - International Journal of Business Governance and Ethics 3 (4):350-381.
Corporate Governance and the Responsibility of the Board of Directors for Strategic Financial Reporting.James C. Gaa - 2009 - Journal of Business Ethics 90 (2):179 - 197.
Expressions of Corporate Social Responsibility in U.K. Firms.Diana C. Robertson & Nigel Nicholson - 1996 - Journal of Business Ethics 15 (10):1095 - 1106.
Association Between Board of Director Characteristics and the Amount of Voluntary Audit Committee Disclosures.J.-L. W. Mitchell Der Zahvann - 2004 - International Journal of Business Governance and Ethics 1 (s 2-3):210-232.
Dividends Behavior in State- Versus Family-Controlled Firms: Evidence From Hong Kong. [REVIEW]Tina T. He, Wilson X. B. Li & Gordon Y. N. Tang - 2012 - Journal of Business Ethics 110 (1):97-112.
Governance and Social Information Disclosure Evidence From the UK.Sepideh Parsa, Reza Kouhy & Christos Tzovas - 2007 - International Journal of Business Governance and Ethics 3 (3):205-222.
Determinants of Corporate Disclosure and Transparency.Stephen Yan-Leung Cheung, J. Thomas Connelly & Piman Limpaphayom - 2007 - International Corporate Responsibility Series 3:313-342.
Added to index2009-01-28
Total downloads3 ( #687,083 of 2,152,224 )
Recent downloads (6 months)1 ( #399,478 of 2,152,224 )
How can I increase my downloads?
There are no threads in this forum
Nothing in this forum yet.