Corporate Characteristics, Governance Rules and the Extent of Voluntary Disclosure in Spain

By M. Rosario Babío Arcay, M. Flora Muiño Vázquez. 2005

233 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a478ab2bfc08c46f1f695867c50a8e8698dda4e1

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Citations in the corpus

Determinants of compliance with AAOIFI standards by Islamic banks (2016, result): “This result is supported by Ho and Wong (2001), Arcay and Vazquez (2005) and Cheng and Courtenay (2006). Related to institutional ownership, our outcome is consistent with Eng and Mak (2003) who found an insignificant relationship between the two variables. Our paper concludes an insignificant assoc”
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, result): “Furthermore, other research reports the same results (for example, Arcay and Vazquez, 2005; Cheng and Courtenay, 2006; Boesso and Kumar, 2007; Laksamana, 2008).”
The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017, background): “N Other studies did not find any significant relationship between the two variables (Cheng & Courtenay, 2006; Ghazali & Weetman, 2006; Arcay & Vazquez, 2005; Ho & Wong, 2001).”
The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt (2012, background): “Other studies did not ﬁ nd any signi ﬁ cant association between the two variables (Arcay & Vazquez, 2005; Cheng & Courtenay, 2006; Ghazali & Weetman, 2006; Ho & Wong, 2001).”
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis (2015, background): “…which deal exclusively with financial information are as follows: (Adams & Hossain, 1998; Allegrini & Greco, 2013; Apostolou & Nanopoulos, 2009; Arcay & Vazquez, 2005; Baek et al., 2009; Bujaki & McConomy, 2002; Cheng & Courtenay, 2006; Chen & Jaggi, 2000; Juini, 2013; Fleo, 2010; Khodadadi et…”
Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, background): “This result is in line with the findings of previous studies that found no significant association between the extent of disclosure and role duality, such as Arcay and Muiño (2005), and Ghazali and Weetman (2006). Similarly, the study finds that the coefficient estimate on BoCo is negative and stati”