Corporate Board Governance and Voluntary Disclosure of Executive Compensation Practices

By Indrarini Laksmana. 2008

424 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/e708632f4b0f6304b383dca13c3be040d8ffeacf

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Citations in the corpus

Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, background): “Frequency of meetings: Ntim and Osei (2011) and Laksmana, (2008) report a positive relationship between the frequency of board meetings and the level of disclosure.”
Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project (2015, background): “…related to voluntary disclosure of climate change strategies to the CDP. Previous research (Karamanou and Vafeas 2005; Cerbioni and Parbonetti 2007; Laksmana 2008) suggests that board effectiveness will be contingent on the monitoring activities performed at the level of board committees.”
Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions (2017, neutral): “Empirically, the mainstream 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.”
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis (2015, background): “behaviors (Allegrini & Greco, 2013) and align the management’s and the shareholders’ interests (Laksmana, 2008).”
Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System (2018, background): “…perspective, smaller boards might have a low degree of diversiﬁcation in terms of education, expertise, gender and stakeholder representation [76,77], and entail higher workload and responsibilities for the directors, who therefore might less effectively carry out their role as monitors…”
Corporate governance and the profitability of insider trading (2016, neutral): “Other CGBroad components Busy director Percentage of independent directors who Laksmana (2008), Hoitash et al. (2009), Hoechle et al. 7 - RiskMetrics percentage hold three or more board directorships.”
Corporate Governance and Audit Report Lag in Malaysia (2010, neutral): “Laksmana (2008) shows that the disclosure of executive compensation practices in the US has generally increased over the period 1993–2002 after the Securities and Exchange Commission (SEC) introduced the Executive Compensation Disclosure Rules requiring companies to provide a report justifying…”
Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study (2018, background): “Laksmana [21] established a positive connection between board size and the level of voluntary disclosures.”
Corporate Board and Corporate Social Responsibility Assurance: Evidence from China (2016, positive): “Laksmana (2008) provides empirical evidence that frequent board meetings benefit the stakeholders by delivering greater transparency in information disclosure.”
The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms (2014, background): “Previous studies have found a positive association between board size and voluntary disclosures (Lim et al., 2007; Laksmana, 2008).”
The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017, background): “P Lakhal, 2005; Laksmana, 2008; Forker, 1992, Haniffa & Cooke, 2002; Eng & Mak, 2003; Gul & Leung, 2004, Ezat and El-Masry 2008).”
Determinants of compliance with AAOIFI standards by Islamic banks (2016, background): “Some studies find a negative association between the two variables (Laksmana, 2008; Gul and Leung, 2004).”
The Impact of Board Gender Diversity and Foreign Institutional Investors on the Corporate Social Responsibility (CSR) Engagement of Chinese Listed Companies (2019, background): “According to Laksmana [96], frequent and regular board meetings also help to ensure the transparency of disclosures to stakeholders.”