The Association between Board Composition and Different Types of Voluntary Disclosure

By Stephen Lim, Zoltan P. Matolcsy, D. Chow. 2007

558 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b7bb4946ad04632e5fc769f3f3667b4d3603ebf6

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Citations in the corpus

Does Board Diversity Matter on Corporate Social Disclosure? An Indonesian Evidence (2014, methodology): “The composition of board of directors is positively related to voluntary disclosure (mainly related to social and environmental issues) in the corporate annual report, and independent boards provide more voluntary disclosure about progressive and strategic information (Lim et al., 2007).”
The tone of business model disclosure: an impression management analysis of the integrated reports (2015, background): “4 The effects of board characteristics on disclosure quality is also tested by studies not informed by IM framework (Gul and Leung 2004; Cheng and Courtenay 2006; Cerbioni and Parbonetti 2007; Lim et al. 2007; Michelon and Parbonetti 2012).”
Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2013, background): “Some studies document a complementary relationship between board composition, measured by the percentage of independent directors in the board, and voluntary disclosure ( Lim et al. 2007; Cheng and Courtenay 2006; Patelli and Prencipe 2007).”
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis (2015, background): “Lim et al. (2007) find that board characteristics have different effects on disclosure types.”
Corporate governance and strategic information on the internet (2011, background): “, 1995); at the same time, the presence of independent Board members on the Board or some entity responsible for monitoring the company positively influences the disclosure of that type of corporate information (Lim et al., 2007).”
Association between firm characteristics and corporate voluntary disclosure: evidence from Turkish listed companies (2013, unknown): “…& Gordon, 2001; Watson et al., 2002; Aksu & Kosedag, 2006; Alsaeed, 2006; Boesso & Kumar, 2007; Hossain & Reaz, 2007; Huafang & Jianguo, 2007; Lim, Matolcsy & Chow, 2007; Tsamenyi, Enninful-Adu & Onumah, 2007; Haat et al., 2008; Eng & Mak, 2003; Hossain & Hammami, 2009; Chau & Gray, 2010;…”
Corporate governance and voluntary disclosure in Kuwait (2010, background): “…voluntary disclosure in several countries (United Kingdom, Forker, 1992 ; Hong Kong, Leung and Horwitz, 2004 ; Singapore, Cheng and Courtenay, 2006 ; Australia, Lim et al , 2007 ; China, Xiao and Yuan, 2007 ), whereas only the presence of an audit committee is an important factor in Kuwait.”
The Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis (2010, background): “Other papers consider the percentage of the largest, two largest or main shareholders (blockholders) (e.g. Lim et al. , 2007; Mangena and Tauringana, 2007; Patelli and Prencipe, 2007).”
Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project (2015, methodology): “Prior research (Chen and Jaggi 2000; Eng and Mak 2003; Lim et al. 2007; Garcı́a-Meca and Sánchez-Ballesta 2010) shows that board independence affects voluntary disclosure practices.”
Risk‐related disclosures by non‐finance companies: Portuguese practices and disclosure characteristics (2011, background): “This is because, by acting as corporate outsiders, they usually have little involvement in a company's daily management ( Lim et al. , 2007”
Board Diversity and Corporate Social Disclosure: Evidence from Vietnam (2016, unknown): “The three-year criterion was adopted in this study to avoid newly listed ﬁrms as these ﬁrms may be less representative in terms of CSD (Lim et al. 2007).”