Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies

By D. Barako, Phil Hancock, H. Izan. 2006

1,023 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/01fef699b3f36443968f1fa6da96f02fc6f34151

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Citations in the corpus

Determinants of voluntary disclosures in Kenyan companies annual reports (2007, background): “Generally, there is a dearth of empirical research studies on disclosure practices of Kenyan companies (Barako et al., 2006), and within the African context, Okeahalam (2004) emphasis that " the relationship between firms' voluntary disclosure and corporate governance needs to examined " .”
Risk‐related disclosures by non‐finance companies: Portuguese practices and disclosure characteristics (2011, background): “In more diffuse structures, agency problems increase because small shareholders find it more difficult to monitor the activities of management ( Barako et al. , 2006”
Determinants and features of voluntary disclosure in the Chinese stock market (2013, background): “Wallace et al. (1994) document a negative relationship between liquidity and disclosure in both listed and unlisted Spanish companies, whereas Alsaeed (2006) and Barako et al. (2006) ﬁnd no signiﬁcant relationship in Saudi Arabia or Kenya .”
Corporate social responsibility disclosure (CSRD) determinants of listed companies in Palestine (PXE) and Jordan (ASE) (2014, background): “Higher proportion of independent directors enhances ﬁnancial reporting (Barako et al. 2006).”
Board Diversity and Corporate Social Disclosure: Evidence from Vietnam (2016, neutral): “Using the binary approach to measure disclosure quantity has been criticized for assuming all disclosure items are equally important (Barako et al. 2006).”
The Relative Value Relevance of Shareholder Versus Stakeholder Corporate Governance Disclosure Policy Reforms in South Africa (2012, positive): “Fourth, auditor independence and audit quality are positively associated with audit firm size (Barako et al., 2006), implying that firms audited by large and reputable audit firms may have higher Q.”
Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics (2012, background): “Empirically, Haniffa and Cooke (2002), and Barako et al. (2006) report that dual leadership structure impacts positively on disclosure.”
The Effect of Corporate Governance Elements on Corporate Social Responsibility (CSR) Disclosure: An Empirical Evidence from Listed Companies at KSE Pakistan (2015, background): “The value of IND directors is negative in 2011 but it is not significant [36,37,57].”
Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions (2017, neutral): “…et al., 2003; Coy and Dixon, 2004), general voluntary disclosure within the corporate sector (e.g., Eng and Mak, 2003; Collett and Hrasky, 2005; Barako et al., 2006a, b; Cheng and Courtenay, 2006; Chau and Gray, 2010; Adelepo, 2011; Jetty and Beattie, 2012), internal governance (Carter et al.,…”
The Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis (2010, background): “Nevertheless, empirical studies of the association between board independence and voluntary disclosure show controversial results (Forker, 1992; Adams and Hossain, 1998; Barako et al. , 2006).”