Voluntary forward-looking statements driven by corporate governance and their value relevance

By Mingzhu Wang, K. Hussainey. 2013

267 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/243e19c2287500215f49a2042f13ef3c17c56db8

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Citations in the corpus

Corporate governance: the impact of director and board structure, ownership structure and corporate control on the performance of listed companies on the Ghana stock exchange (2016, background): “As implied by resource dependence theory , non-executive directors with their expertise, knowledge, prestige and contacts, provide firms with links to external environment ( Wang and Hussainey, 2013).”
Determinants of forward-looking disclosures in integrated reporting (2018, background): “A signi ﬁ cant number of empirical studies have also reported a positive association between leverage and forward-looking disclosures (O ’ Sullivan et al. , 2008; Aljifri and Hussainey, 2007; Wang and Hussainey, 2013).”
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, background): “Nevertheless, the result is consistent with prior research (for example, Chau and Gray, 2002; Jaing and Habib, 2009; Wang and Hussainey, 2013) that ﬁ nd that a positive association exists between voluntary disclosure and managerial ownership.”
Is forward-looking financial disclosure really informative? Evidence from UK narrative statements (2015, methodology): “On the other hand, Hussainey and Al-Najjar (2011) and Wang and Hussainey (2013) find a negative association between profit-making firms and forwardlooking disclosure.”
Economic Consequences of Key Performance Indicators' Disclosure Quality (2015, unknown): “…in Tables 8 and 9 regarding the relationship between quality of financial KPIs disclosure quality are in line with prior literature showing that earnings related information is value relevant for investors (e.g., Athanasoukou and Hussainey, 2014; Hussainey et al., 2003; Wang and Hussainey, 2013).”
The effect of DEFRA guidance on greenhouse gas (2014, background): “Our rationale was that research into governance and environmental studies is extensive, and many aspects of governance have been tested before that, if left out, could have meant our understanding was incomplete e and hence could have compounded the problem of endogeneity (Wang & Hussainey, 2013).”
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis (2015, result): “Although disclosure theories suggest a positive association between corporate governance and disclosure, empirical research offers mixed results (Wang & Hussainey, 2013).”
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? (2015, unknown): “Wang and Hussainey (2013) reveal a positive association between future-oriented information and dividends, for UK firms.”
Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, methodology): “The multiple regression model employed is as follows:”