We 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 …

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 …

The primary objective of this study is to test a theoretical framework relating four major
corporate governance attributes with the extent of voluntary disclosure provided by listed …

Purpose–The paper aims to examine the impact of ownership structure and board
composition on voluntary disclosures of listed companies in China. Design/methodology …

Purpose–The aim of this paper is to examine the linkages between board ownership, audit
committees' effectiveness in terms of the proportion of independent non‐executive directors …

The primary objective of this study is to test a theoretical framework relating eight major
corporate governance determinants with the extent of the voluntary disclosure provided by …

Purpose The purpose of this paper is to investigate the effect of corporate board attributes,
ownership structure and firm-level characteristics on both corporate mandatory and …

This study investigates the relationship between corporate governance characteristics and
voluntary disclosure in the annual reports of 170 Kuwaiti companies listed on the Kuwait …

This study examines the association between board composition and voluntary disclosure in
annual reports. In particular, it addresses the incentives within the agency theory framework …

This study, which examines the association between board monitoring and the level of
voluntary disclosure, finds new evidence that firms with a higher proportion of independent …