The Relative Value Relevance of Shareholder Versus Stakeholder Corporate Governance Disclosure Policy Reforms in South Africa

By Collins G. Ntim, Kwaku Opong, J. Danbolt. 2012

242 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/36d489253f99c7cac1b984ba838e6e60eefd132e

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Citations in the corpus

Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics (2012, background): “Moreover, the mix of negative and insigniﬁcant results for institutional ownership can be related to the speciﬁcities of the pyramidal ownership structures within the SA context, where institutional owners may in fact be block owners (Ntim et al. 2012a, 2012b).”
Executive Compensation, Corporate Governance and Corporate Performance: A Simultaneous Equation Approach (2015, methodology): “…to TSR. Dividend payment status (DIV) signals a healthy cash flow position (Beiner et al., 2006), whereas cross-listing (CROSLIST) indicates better future investment and growth opportunities (Ntim et al., 2012a), and therefore we hypothesise that DIV and CROSLIST will correlate positively with TSR.”
Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations (2018, background): “…on insights from agency, legitimacy, resource dependence and stakeholder theories, we draw from these strands of the literature, supplemented by the implications of the Saudi context to identify potential ownership and board mechanisms that might affect the voluntary disclosure of CG practices.”
Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, unknown): “The OCGI’s construction was also guided by those of previsous CG studies (e.g., Ntim et al., 2012a, b).”
Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports (2019, methodology): “We therefore adopt a multi-theoretical framework consistent with previous studies (e.g. Cormier, Magnan, & Van Velthoven, 2005; Ntim et al., 2012) to provide a richer basis from which to understand and explain corporate reporting behavior in the context of < IR > .”
The Impact of Board Characteristics on the Financial Performance of Tanzanian Firms. (2018, methodology): “Endogeneity occurs when there is a correlation between independent variables and an error term in a statistical model (Larcker and Rusticus, 2010; Ntim et al., 2012).”
Capital structure, product market competition and firm performance: Evidence from South Africa (2013, unknown): “Although high levels of concentrated ownership, which have emerged from the pyramidal ownership structure (Ntim et al., 2012), may be associated with lower agency costs (Fama & Jensen, 1983; Villalonga & Amit, 2006), the robustness of the regulatory environment plays a major role (Anderson & Reeb,…”
Environmental policy, environmental performance, and financial distress in China: Do top management team characteristics matter? (2018, background): “The role of corporate governance varying mechanism in improving firm’s financial performance is evident in both developed and developing markets (Ntim, 2016; Ntim et al., 2012; Ntim and Soobaroyen, 2013a & 2013b; Price and Sun, 2017; Rodriguez-Fernandez, 2016; Wang and Qian, 2011).”
Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework (2013, unknown): “Given the pervasiveness of pyramidal structures/cross-shareholdings within the South African corporate context (Ntim et al., 2012b), this finding appears to indicate that institutional shareholders are more likely to be block-owners, who can directly monitor managers instead of relying on CSR…”
Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017, background): “Only a handful of studies in the emerging economies nar-rowly focus on this area of research (such as Abdullah et al. 2016, Abdullah and Ismail 2013, Haniffa and Cooke 2002, 2005 in Malaysia; Hoang et al. 2016 in Vietnam; Ntim et al. 2012, Ntim and Soobaroyen 2013 in South Africa).”
Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, background): “Empirically, the findings of some studies indicate a positive association between NEDs and voluntary disclosure (e.g., Ntim et al., 2012b; Samaha et al., 2015), whilst other researchers found either no association (Aljifri et al., 2014; Ho & Shun, 2001) or a negative association (e.g., Ghazali &…”