Corporate Governance, Financial Distress, and Voluntary Disclosure

Dharma, Christina Yuniasih Surya; Nugroho, Paskah Ika

doi:10.1007/978-981-4560-61-0_25

Cited by 8 publications

(8 citation statements)

References 8 publications

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“…This study finds that there is no significant effect of proportion of independent board on IR. The result differs from the study conducted by Siregar and Rudyanto (2016) and Dharma and Nugroho (2013), which shows that there is an effect of the proportion of independent board on the quality of sustainability report disclosure. However, this study is in line with research conducted by Godoz Diez et al (2013) which found that the proportion of independent board has no significant effect on the quality of corporate disclosure.…”

Section: Resultscontrasting

confidence: 99%

Effects of Stakeholder Engagement and Corporate Governance on Integrated Reporting Disclosure

Isnurhadi

Oktarini²,

Meutia

et al. 2020

IJSAM

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Integrated reporting (IR), one of the latest developments in organizational reporting practices, collates important financial and non-financial information in an integrated and concise manner. This study aims to investigate the effects of stakeholder engagement and corporate governance on IR disclosure. In this study, stakeholder engagement was proxied by ownership concentration, the effective tax rate, leverage, and employee compensation, while corporate governance was proxied by the independent board of directors, frequency of audit committee meetings, and gender diversity. Using purposive sampling methods, the sample was selected from a population of companies listed on the LQ45 Index of the Indonesian Stock Exchange. A total of 22 companies that were consistently listed on the LQ45 index during the period 2013–2016 were selected. Panel data regression was employed to analyze the collected data. The results show that only employee compensation had a significant positive effect on IR disclosure while the other variables did not have any significant effect. The results of this study could be used to select the variables that companies must consider when preparing for their IR disclosure to stakeholder.

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Section: Resultscontrasting

confidence: 99%

Effects of Stakeholder Engagement and Corporate Governance on Integrated Reporting Disclosure

Isnurhadi

Oktarini²,

Meutia

et al. 2020

IJSAM

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“…This study is also not consistent with the findings of Immanuel (2015), which shows that financial distress has a significant influence on voluntary disclosure. Meanwhile, this study is consistent with the findings of Dharma and Nugroho (2013), which show that financial distress does not influence voluntary disclosure in the annual report of a company.…”

Section: Discussionsupporting

confidence: 91%

“…Poluan and Nugroho (2015) find that financial distress influences the extent of voluntary disclosure in the annual report of a company. Meanwhile, Dharma and Nugroho (2013) show that financial distress does not influence voluntary disclosure in an annual report. H1: Financial distress influences voluntary disclosure in the annual report of a company.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

The Influence of Financial Distress, Company Characteristic and Corporate Governance on Voluntary Disclosure in an Annual Report

Putri

2020

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This study aims to examine the influence of the financial distress, profitability, liquidity, firm size, commissioners and audit committee on voluntary disclosure in the annual report of manufacturing companies listed on Indonesia Stock Exchange over period of 2012 to 2016. The population of this study is manufacturing companies listed on Indonesia Stock Exchange. There are 33 manufacturing companies that fit the criteria. After filtering the companies using the purposive sampling method, there are 14 manufacturing companies used in this study. The results of the study show that: (1) financial distress does not have any significant influence on voluntary disclosure; (2) profitability does not have any significant influence on voluntary disclosure; (3) liquidity does not have any significant influence on to voluntary disclosure; (4) firm size does not have any significant influence on voluntary disclosure; (5) the audit committee does not have any significant influence on voluntary disclosure; and (6) the board of commissioners has a significant influence on voluntary disclosure.

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“…Apart from previous studies by Ref. [48,49,31] several studies have been conducted to observe the association between GOWN and the extent of VDS. Ref.…”

Section: Cg Characteristicsmentioning

confidence: 99%

“…Ref. [48] and [49] found that the level of disclosure is higher in government-linked companies than non-governmentlinked companies. Their consequences are consistent with MOWN, debt and external directors becoming substitutes for disclosure in CG.…”

Section: Cg Characteristicsmentioning

confidence: 99%

The Effect of Ownership Structure on Voluntary Disclosure: Evidence from Saudi Arabia

Mgammal¹

2017

JOAMS

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This paper aims to examine the effect of CG characteristics (ownership structure) on the extent of voluntary disclosure in the financial reports of non-financial listed firms in Saudi Arabia. This paper aims to examine the current level of voluntary disclosure and investigate the influence of variables, such as ownership structure (managerial ownership, family member on the board and government ownership level) and control variables (size, leverage and return on assets), in relation to the level of VDS in non-financial companies listed on the Saudi Stock Exchange. The results of this study suggest that the corporate governance-related variables influence the level of information disclosed, thus confirming the proposed hypotheses. The results showed that the level of VDS was acceptable compared to other studies. With regard to the quality of disclosure, results regarding the CG characteristics showed that all the variables were significantly positively linked to the level of VDS. Moreover, the results regarding the control variables also indicate a significantly positive association with the level of VDS. The results of this paper might be of interest to regulators, investment analysts, and market participants and can aid Saudi authorities in enforcing new policies aimed towards improving the quality of financial reporting. 

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Corporate Governance, Financial Distress, and Voluntary Disclosure

Cited by 8 publications

References 8 publications

Effects of Stakeholder Engagement and Corporate Governance on Integrated Reporting Disclosure

Effects of Stakeholder Engagement and Corporate Governance on Integrated Reporting Disclosure

The Influence of Financial Distress, Company Characteristic and Corporate Governance on Voluntary Disclosure in an Annual Report

The Effect of Ownership Structure on Voluntary Disclosure: Evidence from Saudi Arabia

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