Konferenzbeitrag
Firm Characteristics and Corporate Governance Disclosure in Integrated Reports
In recent years, the debate on corporate governance has considerably grown worldwide. In this scenario, corporate governance disclosure is gaining greater attention and the advent of integrated reporting offers a new interesting channel to companies for the dissemination of corporate governance information. This study aims at investigating the factors that can affect the level of corporate governance disclosure included in the integrated reports. Our analysis, conducted on a sample of 85 international companies shows that firm size and profitability positively influence the level of corporate governance disclosure. Moreover, it demonstrates a negative impact of CEO duality on corporate governance disclosure level.
- Sprache
-
Englisch
- Klassifikation
-
Wirtschaft
- Thema
-
Integrated reporting
Corporate governance
Disclosure
Corporate reporting
Firm characteristics
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Raimo, Nicola
Zito, Marianna
Caragnano, Alessandra
- Ereignis
-
Veröffentlichung
- (wer)
-
Faculty of Management Zajecar, Megatrend University
- (wo)
-
Belgrade
- (wann)
-
2020
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Konferenzbeitrag
Beteiligte
- Raimo, Nicola
- Zito, Marianna
- Caragnano, Alessandra
- Faculty of Management Zajecar, Megatrend University
Entstanden
- 2020
Ähnliche Objekte (12)
Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)
The impact of corporate social responsibility disclosure and board characteristics on corporate performance
Intellectual Capital Disclosure and Firm Performance: An Empirical Analysis Through Integrated Reporting
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
Corporate risk disclosure and corporate governance
Regulation of corporate disclosure
The determinants of corporate governance disclosure level in the integrated reporting context
The impact of corporate governance and intellectual capital on firm's performance and corporate social responsibility disclosure
Effects of integrated reporting on corporate disclosure practices regarding the capitals and performance
Disclosure regimes and corporate governance
Three Essays on Corporate Disclosure
An empirical study: Characteristics of business entities and corporate governance on risk disclosure practices
Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)
The impact of corporate social responsibility disclosure and board characteristics on corporate performance
Intellectual Capital Disclosure and Firm Performance: An Empirical Analysis Through Integrated Reporting
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
Corporate risk disclosure and corporate governance
Regulation of corporate disclosure
The determinants of corporate governance disclosure level in the integrated reporting context
The impact of corporate governance and intellectual capital on firm's performance and corporate social responsibility disclosure
Effects of integrated reporting on corporate disclosure practices regarding the capitals and performance
Disclosure regimes and corporate governance
Three Essays on Corporate Disclosure
An empirical study: Characteristics of business entities and corporate governance on risk disclosure practices
Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)
The impact of corporate social responsibility disclosure and board characteristics on corporate performance
Intellectual Capital Disclosure and Firm Performance: An Empirical Analysis Through Integrated Reporting
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
Corporate risk disclosure and corporate governance
Regulation of corporate disclosure
The determinants of corporate governance disclosure level in the integrated reporting context
The impact of corporate governance and intellectual capital on firm's performance and corporate social responsibility disclosure
Effects of integrated reporting on corporate disclosure practices regarding the capitals and performance
Disclosure regimes and corporate governance
Three Essays on Corporate Disclosure