Impact of Corporate Board and Audit Committee Characteristics on Voluntary Disclosures: A Case Study of Listed Manufacturing Companies in Sri Lanka

Dissanayake, Ruwini Maduwanthi; Nimalathasan, B.

doi:10.29322/ijsrp.9.01.2019.p8502

Cited by 1 publication

(4 citation statements)

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“…The board size in line with the main studies on the subject (Al-Bassam et al , 2018; Ştefănescu, 2013; Rodrigues et al , 2017; Castilla-Polo et al , 2018; Yusoff et al , 2016; Ofoegbu et al (2018), Sankara et al (2017); Braz and Lopes, 2018; Elfeky, 2017; Ruwini and Nimalathasan, 2019) was measured by the total number of directors on the board.…”

Section: Methodsmentioning

confidence: 99%

“…Regarding the board independence, we used the number of non-executive directors divided by the number of corporate board members (Ştefănescu, 2013; Elmagrhi et al , 2016; Castilla-Polo et al , 2018; Yusoff et al , 2016; Ofoegbu et al , 2018; Shahab, and Ye, 2018; Braz and Lopes, 2018; Elfeky, 2017; Ruwini and Nimalathasan, 2019).…”

Section: Methodsmentioning

confidence: 99%

“…With reference to duality, we adopted a dummy variable coded 1 if the CEO is the chairman of the board of directors and 0 otherwise (Ruwini, and Nimalathasan, 2019; Castilla-Polo et al , 2018; Shahab, and Ye, 2018; Braz and Lopes, 2018; Elfeky, 2017; Allergrini and Greco, 2013).…”

Section: Methodsmentioning

confidence: 99%

“…Over the past few years, researchers have attempted to study the motivations behind disclosing non-financial information in different contexts (Baalouch et al , 2019). Thus, corporate disclosure is very much essential for the growth and development of a firm in the particular equity market and for all stakeholders because it provides them the necessary information to reduce the uncertainty and help them to make proper economic and financial decisions (Ruwini and Nimalathasan, 2019; Alhazaimeh et al , 2014). In the same vein, Giannarakis et al (2019) argued that disclosure of information or transparency is an integral part of CG because higher disclosure can reduce information asymmetry, which not only clarifies the conflicts of interests between shareholders and management but also makes management more accountable.…”

Section: Introductionmentioning

confidence: 99%

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Impact of board characteristics on governance, environmental and ethical disclosure

Khaireddine

Salhi

Aljabr

et al. 2020

SBR

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Purpose The purpose of this study is to investigate how board characteristics impact the governance, environmental and ethics disclosure. Board characteristics such as board size, gender diversity, board independence, CEO/chair duality and board meeting are included. Design/methodology/approach This study is based on a sample of 82 companies listed in the SBF120 between 2012 and 2017. A number of econometric techniques are used such as generalized least squares to test the panel regressions. Findings Board independence, board gender diversity and board meetings have a positive and significant influence on governance, environmental and ethics disclosure. Board size is positively and significantly associated only with corporate environmental disclosure. The adoption of Global Reporting Initiatives (GRI, G4) has not affected or biased the corporate governance (CG), environmental and ethics disclosure. Originality/value This study adds to the literature on management reporting behavior and ethics and contributes to the extant CG literature by offering new evidence on the disclosure of good CG practices as well as environmental and ethics behavior. This study offers new insights about the potential influence of board characteristics on such specific disclosure practices focusing “during the optional period of GRI4 and after their mandatory adoption”.

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