Corporate governance disclosure and annual reports quality: An investigation in Vietnam context

Tran, Manh Dung; Ha, Hong Hanh

doi:10.1080/23322039.2023.2173125

Cited by 3 publications

(3 citation statements)

References 64 publications

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“…These findings are different from the findings of Bako (2018) which revealed that the size of the board and the independence of firms in the chemical and paint industry in Nigeria have insignificant effects on their financial reporting quality. The study uses correlation and regression Tran and Ha (2023) made use of panel smooth transition regression to reveal that a nonlinear relationship exists between the level of Corporate Governance Disclosure (CGD) and reporting quality in Vietnam. It also revealed that whenever CGD exceeds the value transition threshold, more quality reports are being produced.…”

Section: Empirical Reviewmentioning

confidence: 99%

Analysis of The Role of Corporate Governance Mechanisms in Shaping the Financial Reporting Practices of MNEs in Nigeria

Awotomilusi,

Adeosun

2024

EJAAFR

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This study analysed the role of corporate governance on the quality of financial reporting practices of Multinational Enterprises (MNEs) in Nigeria. The study made use of managerial hegemony theory to establish a theoretical foundation in examining the effect of corporate governance mechanisms in the quality of the financial reporting practices of MNEs in Nigeria. Ex-post facto research design and panel regression were employed by the study. The study extracted data from the audited financial statement of 20 active MNEs in the consumer manufacturing sector listed on Nigeria Exchange Group (NGX). The population forms the sample size using census sampling. Findings revealed that the size of board, board independence, gender diversity and board shareholding did not significantly affect the quality of financial reporting practices of MNEs in Nigeria. Firm size and firm leverage significantly moderate the interaction between corporate governance and the quality of financial reporting practices of MNEs in Nigeria. The study concluded that this finding is a pointer to the fact that the quality of financial reporting of MNEs in Nigeria may be determined by factors other than corporate governance such as the adoption of International Financial Reporting Standard (IFRS), regulations, and Nigerian laws (CAMA 2020). Therefore, the study recommends that MNEs in the consumer sector in Nigeria should strengthen their corporate governance mechanism with the aim of improving the quality of financial reporting of their businesses in the short-run and the confidence of their customers and investors in the long-run.

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Section: Empirical Reviewmentioning

confidence: 99%

Analysis of The Role of Corporate Governance Mechanisms in Shaping the Financial Reporting Practices of MNEs in Nigeria

Awotomilusi,

Adeosun

2024

EJAAFR

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“…Problems in sustainability reporting and integrated reporting vary, for example common problems in Southeast Asia, namely frameworks (Laskar & Maji, 2016), problems with the readability of sustainability reporting (Adhariani & du Toit, 2020), stakeholder problems (Adhariani & de Villiers, 2019), diversity of companies in Southeast Asia (Thomson et al, 2015), tran governance issues (M. D. Tran & Ha, 2023), regulatory issues (Wichianrak et al, 2022), lack of knowledge and understanding, additional costs, time constraints , lack of awareness and education in sustainability reporting, as well as lack of initiative from the government (Dissanayake et al, 2020), the tendency of companies to manipulate sustainability reporting (Mohammed et al, 2021).…”

Section: Corporate Sustainability Reporting In Southeast Asiamentioning

confidence: 99%

“…Corporate governance reform to pay attention to the environment and social stakeholders encourages companies to carry out sustainability disclosures (M. Tran et al, 2021), disclosure of governance to shareholders as a company's internal performance, besides that the quality of annual reports increases because of the value of governance companies are high so that there will be incentives to prepare https://equatorscience.com/index.php/jabter high quality reports (M. D. Tran & Ha, 2023). Companies report on corporate environment, social and governance (ESG) to legitimize and compete in international markets (Abdul Rahman & Alsayegh, 2021).…”

Section: Factors Influencing Sustainability Reporting In Southeast Asiamentioning

confidence: 99%

Corporate Sustainability Reporting in Southeast Asia: A Scoping Review

Kono,

Restuningdiah,

Juliardi

2023

JABTER

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This research aims to map developments, factors and theories used in corporate sustainability reporting in Southeast Asia. The method used is a scoping review adopted from Arksey & O'Malley. Use of secondary data from six databases, namely Sage, Wiley, Emeral, Taylor & Francis, Springer and Proquest. The scope of this research is countries in the Southeast Asia region with an observation period of eight years (2015-2023). The results obtained were 40 articles which illustrate that companies in Southeast Asia generally have implemented sustainability in their reports but it is voluntary but companies that have registered on the stock exchange are mandatory. The country with the most research is Indonesia, while the least or none is Cambodia, Myanmar and Laos. It was found that 8 factors influence sustainability reporting in Southeast Asia and 12 theories used, where the most dominant are legitimacy theory and stakeholder theory, the most published articles are in the Emeral database, the most used method is quantitative, the year of most publications is 2023, There are 6 journals with quality A and 12 journals with quality B. Social Responsibility Journal is the dominant journal with 7 articles.

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Kurumsal Yönetimin Faaliyet Raporlarının Yayınlanma Zamanı Üzerindeki Etkisi: Borsa İstanbul’da Bir Uygulama

Merter,

Balcıoğlu,

Çerez

et al. 2024

MANAS Sosyal Araştırmalar Dergisi

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Faaliyet raporları hissedarlar, potansiyel yatırımcılar veya düzenleyiciler gibi çeşitli kullanıcılara bir işletmenin mali performansını ve gelecek beklentileri hakkında genel bir bakış sağlayarak kurumsal bilgilendirme amacı taşıyan önemli araçlar olarak hizmet etmektedir. Kullanıcıların karar alımlarında önemli yardımı olan faaliyet raporları özellikle gelişmekte olan ülkelerde temel bilgi kaynağı olarak kabul edilmektedir. Bu çalışma işletmelerin kurumsal yönetim özelliklerinin faaliyet raporu yayınlanma zamanlaması üzerindeki etkisini incelemektedir. Bu amaçla 2009 ile 2019 yılları arasında Borsa İstanbul’da faaliyet gösteren 259 işletme örneklem olarak seçilmiş ve ilgili örnekleme lojistik regresyon analizi uygulanmıştır. Elde edilen ampirik bulgulara göre, yönetim kurulu üye sayısı ve yönetim kurulu bağımsızlığını temsil eden değişkenlerin işletmelerin faaliyet raporu yayınlama zamanlaması üzerinde anlamlı etkileri olduğu görülmüştür. Sonuçlar, yönetim kurulu toplam üye sayısı ve yönetim kurulu bağımsızlığının artması işletmenin faaliyet raporunu piyasa ilgisinin yoğun olduğu dönemlerde (hafta içi) yayınlama ihtimalini artırdığını göstermektedir.

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Corporate governance disclosure and annual reports quality: An investigation in Vietnam context

Cited by 3 publications

References 64 publications

Analysis of The Role of Corporate Governance Mechanisms in Shaping the Financial Reporting Practices of MNEs in Nigeria

Analysis of The Role of Corporate Governance Mechanisms in Shaping the Financial Reporting Practices of MNEs in Nigeria

Corporate Sustainability Reporting in Southeast Asia: A Scoping Review

Kurumsal Yönetimin Faaliyet Raporlarının Yayınlanma Zamanı Üzerindeki Etkisi: Borsa İstanbul’da Bir Uygulama

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