A study of the relationship between corporate governance structures and the extent of voluntary disclosure

By Simon S. M. Ho, Kar Shun Wong. 2001

1,250 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/2efacccdc9e733ecd94f746b641fa61d42c9d1e7

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Citations in the corpus

Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia (2016, background): “…agree with Giannarakis et al. (2014) and Bukair and Abdul-Rahman (2015) who find that CEO/Chairman separation does not affect the CSR disclosure, and with Ho and Wong (2001) and Elzahar and Hussainey (2012) who find insignificant correlation between role duality and voluntary disclosure in general.”
Corporate governance and intellectual capital disclosure (2016, background): “In line with agency theory, the audit committee’s monitoring function will lead to improved disclosure quality (Ho and Wong, 2001).”
Corporate governance and voluntary disclosure in Kuwait (2010, background): “Comparing this result with those of other studies shows that the average level of voluntary disclosure by Kuwaiti companies is lower than those found by Ho and Wong (2001) in Hong Kong (29 per cent), Ghazali and Weetman (2006) in Malaysia (31 per cent) and Meek et al (1995) in Europe (25 per cent).”
Private vs State Ownership and Earnings Management: evidence from Chinese listed companies (2007, methodology): “For example, by using a sample of listed firms in Hong Kong, Ho and Wong (2001) examine the relationship between corporate governance structures and the extent of voluntary disclosure.”
The Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis (2010, background): “On the other hand, Ho and Wong (2001), Hannifa and Cooke (2002), and Brammer and Pavelin (2006) do not ﬁnd any signiﬁcant support for this relation.”
The Impact of Board Gender Diversity and Foreign Institutional Investors on the Corporate Social Responsibility (CSR) Engagement of Chinese Listed Companies (2019, background): “The growing trend is good, but the focus is more on disclosure quantity rather than quality in both developing and developed nations [23,24].”
Board Diversity and Corporate Social Disclosure: Evidence from Vietnam (2016, neutral): “Despite this welcome trend, studies in both developed and developing countries have mainly focused on disclosure quantity (Ho and Wong 2001; Xiao and Yuan 2007), and a limited number of empirical studies have investigated disclosure quality (Haji 2013).”
Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “Effective audit committees should improve internal control and act as a means of attenuating agency costs (Ho and Wong, 2001), and as a powerful monitoring device for improving value-relevant intellectual capital disclosure.”
Corporate governance mechanisms and financial performance in China: panel data evidence on listed non financial companies (2011, background): “Each of these models may be described as providing a mechanism to delineate each group of stakeholders’ rights and responsibilities, where transparency is important but problematic to its effective functioning (Ho and Wong 2001).”