Voluntary Corporate Governance Disclosures by Post-Apartheid South African Corporations

By Collins G. Ntim, Kwaku Opong, J. Danbolt, Dennis Thomas. 2012

193 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/bce0f82fc4605a9c4dc30380573669f5dea76367

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Citations in the corpus

Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions (2017, unknown): “…and based on the findings of the previous theoretical and empirical literature (Jensen and Meckling, 1976; Beekes and Brown, 2006; Bozec and Bozec, 2012; Ntim et al., 2012), we conjecture that each of our seven internal governance variables will be determined by all the twelve control variables.”
Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, unknown): “Empirically, the findings of some studies indicate a positive association between NEDs and voluntary disclosure (e.g., Ntim et al., 2012b; Samaha et al., 2015), whilst other researchers found either no association (Aljifri et al., 2014; Ho & Shun, 2001) or a negative association (e.g., Ghazali &…”
Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework (2013, unknown): “Given the pervasiveness of pyramidal structures/cross-shareholdings within the South African corporate context (Ntim et al., 2012b), this finding appears to indicate that institutional shareholders are more likely to be block-owners, who can directly monitor managers instead of relying on CSR…”
Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations (2018, background): “Despite the mixed theoretical predictions, a number of empirical studies report a positive connection between board size and voluntary disclosure (Barako et al., 2006; Hooghiemstra, 2012; Hussainey & Al-Najjar, 2012; Mallin & Ow-Yong, 2012; Ntim et al., 2012a, b).”
Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics (2012, background): “Moreover, the mix of negative and insigniﬁcant results for institutional ownership can be related to the speciﬁcities of the pyramidal ownership structures within the SA context, where institutional owners may in fact be block owners (Ntim et al. 2012a, 2012b).”
Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, unknown): “The OCGI’s construction was also guided by those of previsous CG studies (e.g., Ntim et al., 2012a, b).”
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, background): “Ntim et al (2012a) ﬁ nd that board size is a vital determinant of voluntary corporate disclosure.”