Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies

By M. Allegrini, G. Greco. 2013

652 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/67b85fa12646f0e14d7d3c52e42274240626f8a8

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Citations in the corpus

Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018, background): “Bhagat and Bolton (2008) supported by agency theory (John & Senbet, 1998) due to the diversity of expertise of members (Allegrini & Greco, 2011; Nan, Salama, Hussainey, & Habbash, 2010; Xie, Davidson, & Dadalt, 2003).”
The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure (2014, background): “Empirically, Allegrini and Greco (2011) and Li et al., (2012) have found that at least four meetings a year for AC members are significantly related to the level of voluntary disclosure and intellectual capital disclosure, respectively.”
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis (2015, background): “Empirical studies are supportive of a positive association between board size and voluntary disclosure (e.g. Abeysekera, 2010; Allegrini & Greco, 2013).”
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, background): “The agency theory suggests that board size is a potential variable of corporate governance to monitoring management performance (Fama and Jensen, 1983; Allegrini and Greco, 2013).”
The effect of DEFRA guidance on greenhouse gas (2014, background): “…Ledoux, Magnan, and Aerts (2011) for environmental disclosure in general; Cerbioni and Parbonetti (2007) for intellectual capital; Akhtaruddin, Hossain, Hossain, and Yao (2009) for voluntary disclosure in Malaysia; and Allegrini and Greco (2013) for voluntary disclosure by Italian listed companies.”
Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions (2017, neutral): “…corporate governance literature indicates that the frequency of board meetings impacts positively on voluntary disclosure (Laksmana, 2008; Allegrini and Greco, 2013), audit fees (Carcello et al., 2002) and accuracy of earnings forecast (Karamanou and Vefeas, 2005), but negatively on…”
The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017, background): “…recent researches have associated large boards with greater risk disclosure (Elshandidy and Neri, 2015; Elshandidy et al., 2013; Nitmet al., 2013; Allegrini and Greco, 2013) Lump of prior studies find a positive correlation between board size and voluntary disclosure (Hussainey and Al-Najjar,…”
The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises (2016, background): “In contrast with previous studies on risk disclosure (for example Allegrini and Greco, 2013; Ntim et al., 2013; Elshandidy and Neri, 2015), we found that the remaining variables— board size, board meetings, board independence and multiple directorships— had no impact on risk disclosure.”
Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, neutral): “Empirically, Eng and Mak (2003) and Wang and Hussainey (2013) found a negative association between director ownership and voluntary disclosure.”