Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations

Business and Society 57 (2):335-377 (2018)

Abstract
This study investigates whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance practices, and distinctively examines whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and board mechanisms with specific focus on Saudi Arabia. The study’s results suggest that corporations with larger boards, a Big 4 auditor, higher government ownership, a CG committee, and higher institutional ownership disclose considerably more than those that are not. By contrast, the study finds that an increase in block ownership significantly reduces CG disclosure. The study’s results are generally robust to a number of econometric models that control for different types of disclosure indices, firm-specific characteristics, and firm-level fixed effects. The study’s results have important implications for policy makers, practitioners, and regulatory authorities, especially those in developing countries across the globe.
Keywords No keywords specified (fix it)
Categories No categories specified
(categorize this paper)
ISBN(s)
DOI 10.1177/0007650315610611
Options
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

Our Archive


Upload a copy of this paper     Check publisher's policy     Papers currently archived: 45,545
External links

Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library

References found in this work BETA

No references found.

Add more references

Citations of this work BETA

No citations found.

Add more citations

Similar books and articles

The Factors Influencing Corporate Social Responsibility Disclosure in the Kingdom of Saudi Arabia.Ayman Issa - 2017 - Australian Journal of Basic and Applied Sciences 11 (10):1-19.
Why are there Differences in Corporate Governance Among the Listed Companies?[author unknown] - 2008 - Nankai University (Philosophy and Social Sciences) 6:34-44.
Corporate Governance in Mexico.Bryan W. Husted & Carlos Serrano - 2002 - Journal of Business Ethics 37 (3):337 - 348.
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.

Analytics

Added to PP index
2018-01-16

Total views
15 ( #578,577 of 2,280,470 )

Recent downloads (6 months)
1 ( #832,372 of 2,280,470 )

How can I increase my downloads?

Downloads

My notes

Sign in to use this feature