Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong

By Gerald Chau, S. Gray. 2010

516 citations recorded by the source corpus.

Subfields: Accounting, Organizational Behavior and Human Resource Management

View Paper: https://www.semanticscholar.org/paper/2d409ee151b7397174f8d984f071e17e8806ccff

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Citations in the corpus

Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms (2021, methodology): “This measure has been used in several studies, such as those by Datta et al. (1991), Jensen and Zajac (2004), Chau and Gray (2010), and Ammari et al. (2014).”
Corporate Governance and Tobin’s Q as a Measure of Organizational Performance (2018, unknown): “Using data from 273 listed companies, Chau and Gray (2010) examined the relationship between the extent of voluntary disclosure and levels of family ownership and Board independence.”
Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012, background): “Largely, prior literature ﬁnds managerial ownership to be negatively related to levels of voluntary disclosure (for example, Eng and Mak 2003; Chau and Gray 2010).”
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis (2015, background): “Board and audit committee characteristics are considered as key determinants of corporate reporting policy (Chau & Gray, 2010; Chen & Jaggi, 2000).”
Association between firm characteristics and corporate voluntary disclosure: evidence from Turkish listed companies (2013, background): “…Hossain & Reaz, 2007; Huafang & Jianguo, 2007; Lim, Matolcsy & Chow, 2007; Tsamenyi, Enninful-Adu & Onumah, 2007; Haat et al., 2008; Eng & Mak, 2003; Hossain & Hammami, 2009; Chau & Gray, 2010; Cheung et al., 2010; Depoers & Jeanjean, 2010; Lopes & Alencar, 2010; Mun, Courtenay & Rahman, 2011).”
Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013, unknown): “…studies indicate that boards of directors with a high proportion of independent directors tend to facilitate a comparatively high degree of transparency and voluntary disclosure (Cheng and Courtenay 2006; Patelli and Pren-cipe 2007; Donnelly and Mulcahy 2008; Li et al. 2008; Chau and Gray 2010).”
The Effect of Board Capital and CEO Power on Corporate Social Responsibility Disclosures (2016, background): “Prior research suggests that managerial ownership negatively affects incidences of voluntary disclosures (Chau and Gray 2010).”
Theories and Determinants of Voluntary Disclosure (2014, unknown): “…of information among all other sources (Epstein & Pava, 1993; Lang & Lundholm, 1993; Cook & Sutton, 1995; Gray et al., 1996; Abu-Nassar & Rutherford, 1996; Bartlett & Chandler, 1997; Botosan, 1997; Naser et al., 2003; Akhtaruddin, 2005; Alattar & Al-Khater, 2007; Catasús, 2008; Chau & Gray, 2010).”
Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System (2018, background): “For these reasons, many authors suggest that boards with higher proportions of independent directors encourage higher level of voluntary disclosure and facilitate engagement in CSR investments [61,63].”
The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa (2019, background): “Similarly, Chau and Gray (2010), Chen and Jaggi (2001), Chen, Chen, and Cheng (2008), and Hani ﬀ a and Cooke (2002) ﬁ nd negative relation between family shareholding and disclosure, whilst Ali, Chen, and Radhakrishnan (2007), Cascino, Pugliese, Mussolino, and Sansone (2010), Chen et al. (2008),…”
The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms (2014, background): “, 2012), board independence (Eng and Mak, 2003; Haniffa and Cooke, 2002, 2005; Chau and Gray, 2010; Barako and Brown, 2008), dual leadership (Forker, 1992; Chau and Gray, 2010; Haniffa and Cooke, 2002; Barako et al., 2006), boards with female directors (Adams and Ferreira, 2009; Rose, 2007) and boar”