Relationship between corporate governance attributes and voluntary disclosures in annual reports: the Kenyan experience

By D. Barako, Phil Hancock, Izan Izan. 2006

145 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/d118d1cf38775e8f0dbde5d14e9eaa31b8505136

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Citations in the corpus

The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt (2012, background): “This is a predicted direction which is consistent with Ho and Wong (2001) and Barako et al. (2006) who found the existence of audit committees to be positively signi ﬁ cant.”
The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017, background): “…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, 2011; Laksmana, 2008; Barako et al., 2006).”
Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions (2017, unknown): “…et al., 2003; Coy and Dixon, 2004), general voluntary disclosure within the corporate sector (e.g., Eng and Mak, 2003; Collett and Hrasky, 2005; Barako et al., 2006a, b; Cheng and Courtenay, 2006; Chau and Gray, 2010; Adelepo, 2011; Jetty and Beattie, 2012), internal governance (Carter et al.,…”
Working Capital Management and Firm Profitability : Empirical Evidence from Manufacturing and Construction Firms Listed on Nairobi S ecurities Exchange, Kenya (2013, methodology): “Consistent with Barako et al. (2006), data were obtained from the NSE handbooks and the Kenya Capital Markets Authority.”
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, background): “On the other hand, further research ﬁ nds a negative relationship between outside directors sitting on the boards and the levels of voluntary disclosure (for example, Eng and Mak, 2003; Barako et al , 2006; Hoitash et al , 2009).”
Association between firm characteristics and corporate voluntary disclosure: evidence from Turkish listed companies (2013, background): “The utilization of a weighted disclosure index has been criticised since it may introduce a bias towards a particular user-orientation (Barako et al., 2006), and is based on a subjective importance rating ranked by the researchers (Alsaeed, 2006).”