Corporate governance and voluntary disclosure

By L. Eng, Y. T. Mak. 2003

1,995 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/66260fbc78779a927a4ebcb9d18d5bf8a9acb780

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Citations in the corpus

Determinants of narrative risk disclosures in UK interim reports (2012, background): “Eng and Mak (2003), on the other hand, found insigniﬁcant relationship between the two variables.”
What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS (2012, result): “These include firm size (Cooke, 1989; Eng & Mak, 2003; Cahan et al., 2005; Brammer & Pavelin, 2006), profitability (Lang & Lundholm, 1993; Leuz, 2000; Prencipe, 2004), prospects for growth (Kanto & Schadewitz, 1997; Miihkinen, 2008), the need for external financing (Lang & Lundholm, 1993), and…”
Association between firm characteristics and corporate voluntary disclosure: evidence from Turkish listed companies (2013, background): “Two studies found no significant association between these two variables (Haniffa & Cooke, 2002; Eng & Mak, 2003).”
Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia (2016, result): “However, our result is consistent with those of Eng and Mak (2003) and Elzahar and Hussainey (2012) who find insignificant correlation between the two variables.”
Aggregated, Voluntary and Mandatory Risk Disclosure Incentives: Evidence from UK FTSE All Share Companies (2013, background): “To reduce this conflict, firms may provide more risk disclosures (e.g., Gelb, 2000; Eng and Mak, 2003; Deumes and Knechel, 2008).”
Corporate governance and strategic information on the internet (2011, result): “Eng and Mak (2003) found a negative relationship between voluntary disclosure and the presence of independent Board members, results that were confirmed in Gul and Leung (2004)’s work, in which the negative effect of independent directors’ reputation for disclosing this kind of information was found”
Drivers of corporate voluntary disclosure: A framework and empirical evidence from Italy and the United States (2007, background): “Governance systems are increasingly expected to extend beyond their traditional focus on investors to address diverse stakeholders (Eng and Mak, 2003).”
An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience (2011, background): “Other researchers report the presence significant negative association between the level of voluntary disclosure and board independence (Barako et al., 2006; Eng and Mak, 2003; Gul and Leung, 2004).”
Voluntary Disclosure of Corporate Governance Practices by Listed Australian Companies (2005, background): “Size has consistently been associated with increased disclosure levels (Meek et al. , 1995; Williams, 1999; Ho and Wong, 2001; Eng and Mak, 2003).”
Board Diversity and Corporate Social Disclosure: Evidence from Vietnam (2016, neutral): “In contrast, in Singapore, Eng and Mak (2003) ﬁnd that an increase in outside directors decreases corporate disclosure.”