Voluntary Earnings Disclosures and Corporate Governance: Evidence from France

By F. Lakhal. 2005

228 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3ad6df72d47628f9937f41f3de706949050f152e

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Citations in the corpus

The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017, background): “Otherwise, some studies did not find any correlation between board size and disclosure (Lakhal, 2005; Willekens et al., 2005; Evans, 2004).”
Corporate governance and voluntary disclosure in Kuwait (2010, background): “Previous empirical studies on this relationship offer some evidence that companies with duality disclose less information (United Kingdom, Forker, 1992 ; United States, Abbott et al , 2000 ; United States, Carcello and Nagy, 2004 ; Hong Kong, Gul and Leung, 2004 ; France, Lakhal, 2005 ; China, Xiao ”
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, background): “Others ﬁ nd there to be no signi ﬁ cant impact in terms of board size on corporate disclosure (for example, Lakhal, 2005; Cheng and Courtenay, 2006).”
The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt (2012, background): “Ontheotherhand,somestudiesdidnot ﬁ nd any association between board size and disclosure (Evans, 2004; Lakhal, 2005; Willekens, Bauwhede, Gaeremynck, Ann, & Gucht, 2005).”
Determinants of narrative risk disclosures in UK interim reports (2012, background): “…in the annual reports (Abraham and Cox, 2007; Beretta and Bozzolan, 2004; Hassan, 2009; Lajili and Ze´ghal, 2005; Linsley and Shrives, 2000, 2005, 2006; Marshall and Weetman, 2002, 2007; Rajab and Handley-Schachler, 2009; Elshandidy et al. , 2011; Vandemele et al. , 2009) and/or for…”
Board composition and corporate social responsibility in an emerging market (2016, background): “studies, which indicate a negative relationship between role duality and CSR (Huafang and Jianguo, 2007; Byard et al., 2006; Lakhal, 2005; Gul and Leung, 2004; Ho and Wong, 2001a, 2001b; Forker, 1992).”
The Influence of Family Ownership on the Quality of Accounting Information (2010, background): “To our knowledge, a few studies have explored differences between family and nonfamily firms in terms of earnings quality (Jiraporn & Dadalt, 2009; Wang, 2006; Zhao & MilletReyes, 2007) and voluntary disclosure (Lakhal, 2005).”
The Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis (2010, background): “Cormier et al. (2005) in Germany, and Lakhal (2005) in France found a negative and signiﬁcant association between ownership concentration and voluntary disclosure.”
Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, unknown): “With regard to the Libyan context, the government’s plan to privatise its enterprises has led to an increase in the level of institutional ownership in Libyan privatised firms.”