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Board structure and extent of corporate governance statement

Author

Listed:
  • Azlan Amran
  • Mohd Syarizal Ishak
  • Abdul Hadi Zulkafli
  • Mehran Nejati

Abstract

The board of directors is an important entity in a company, creating a link between shareholders and managers and therefore playing an important role in the governance of a firm. This study focuses on board structure and the extent of the corporate governance statement disclosure. This study found that the size of the corporate board does have some influence on the extent of the corporate governance statement disclosure. It is quite surprising to find that the rest of the variables involving the board structure do not have any association with the extent of corporate governance statement.

Suggested Citation

  • Azlan Amran & Mohd Syarizal Ishak & Abdul Hadi Zulkafli & Mehran Nejati, 2010. "Board structure and extent of corporate governance statement," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 2(4), pages 383-400.
    • Handle: RePEc:ids:injmfa:v:2:y:2010:i:4:p:383-400
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    Citations

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    Cited by:

    1. Ping Sun & Sheng Ma & Xinxin Xu, 2022. "Multi-Factor Collaborative Governance of Controlling Shareholder Expropriation Behavior in Emerging Economies: A Perspective of Double Principal-Agent Conflicts," SAGE Open, , vol. 12(2), pages 21582440221, May.
    2. Ala Hussein Albawwat & Ammar Almansour & Mo¡¯taz Kamel Al Zobi & Nahed Habis Alrawashedh, 2020. "The Effect of Board of Directors and Audit Committee Characteristics on Company Performance in Jordan," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(6), pages 10-24, December.
    3. Dr. Madan Lal Bhasin, 2012. "Voluntary Corporate Governance Disclosures: Evidence From A Developing Country," Far East Journal of Psychology and Business, Far East Research Centre, vol. 9(2), pages 10-31, November.

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