The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe

Owusu‐Ansah, Stephen

doi:10.1016/s0020-7063(98)90015-2

Cited by 336 publications

(326 citation statements)

References 39 publications

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“…The positive relationship between BSZ and SCGI is in line with the evidence of previous studies (Al-Janadi et al, 2013;Hooghiemstra, 2012;Hussainey & Al-Najjar, 2012;Mallin & Ow-Yong, 2012;Ntim et al, 2013;Ntim, Opong, Danbolt, & Thomas, 2012;Ntim & Soobaroyen, 2013a, 2013bRouf, 2011;Samaha et al, 2012). Similarly, the evidence that AFZ impacts positively on voluntary CG disclosure is consistent with the findings of previous studies (Al-Janadi et al, 2013;Eng & Mak, 2003;Han et al, 2012;Owusu-Ansah, 1998), whereas the positive effect of CGC on SCGI offers new empirical support for the findings of Ntim, Opong, Danbolt, and Thomas (2012), Ntim et al (2013), and Ntim andSoobaroyen (2013a, 2013b). The positive CGC-SCGI nexus is also in line with the univariate (see Table 4) and bivariate (see Table 5) evidence, which suggests that establishing a CG committee to specifically monitor compliance and disclosure of CG practices can contribute positively toward enhancing CG standards.…”

Section: Empirical Results From Multivariate Regression Analysessupporting

confidence: 91%

“…With respect to board size, theoretically, increased managerial monitoring associated with larger boards can have a positive influence on corporate disclosures, including CG ones and performance (Jensen, 1993;Jensen & Meckling, 1976). In a similar vein, and with respect to audit firm, larger audit firms have greater financial strength, knowledge, and independence, which can affect positively on voluntary CG disclosure (DeAngelo, 1981;Eng & Mak, 2003;Han et al, 2012;Owusu-Ansah, 1998). Economically, the implications of these findings can be quantified as, a one standard deviation change (increase) in BSZ, AFZ, and CGC may be associated with about 0.40% (1.76 × 0.231), 12.45% (49% × 0.254) and 9.66% (30% × 0.322) change (increase) in the level of the SCGI, respectively.…”

Section: Empirical Results From Multivariate Regression Analysesmentioning

confidence: 97%

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Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations

et al. 2015

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This study investigates whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively examines whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and board mechanisms with specific focus on Saudi Arabia. The study's results suggest that corporations with larger boards, a Big 4 auditor, higher government ownership, a CG committee, and higher institutional ownership disclose considerably more than those that are not. By contrast, the study finds that an increase in block ownership significantly reduces CG disclosure. The study's results are generally robust to a number of econometric models that control for different types of disclosure indices, firm-specific characteristics, and firm-level fixed effects.

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Section: Empirical Results From Multivariate Regression Analysessupporting

confidence: 91%

Section: Empirical Results From Multivariate Regression Analysesmentioning

confidence: 97%

Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations

et al. 2015

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“…In this article, we applied indexing, a widely used technique (Owusu-Ansah, 1998;Parsa & Kouhy, 2008), that measures the extent of adherence to GRI indicators.…”

Section: Methodsmentioning

confidence: 99%

Reporting on sustainability and HRM: a comparative study of sustainability reporting practices by the world's largest companies

Ehnert

Parsa

Roper

et al. 2015

The International Journal of Human Resource Management

368

279

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As a response to the growing public awareness on the importance of organisational contributions to sustainable development, there is an increased incentive for corporations to report on their sustainability activities. In parallel with this has been the development of 'Sustainable HRM' which embraces a growing body of practitioner and academic literature connecting the notions of corporate sustainability to HRM. The aim of this article is to analyse corporate sustainability reporting amongst the world's largest companies and to assess the HRM aspects of sustainability within these reports in comparison to environmental aspects of sustainable management and whether organisational attributes -principally country-of-origin -influences the reporting of such practices. A focus in this article is the extent to which the reporting of various aspects of sustainability may reflect dominant models of corporate governance in the country in which a company is headquartered. The findings suggest, first and against expectations, that the overall disclosure on HRM-related performance is not lower than that on environmental performance. Second, companies report more on their internal workforce compared to their external workforce. Finally, international differences, in particular those between companies headquartered in liberal market economies and coordinated market economies, are not as apparent as expected.

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“…Nevertheless [20] find a significant relationship between disclosure and industry type. In contrast [21], [22] posit that company position has no effect on disclosure. Furthermore, [23] found negative association between industry type and disclosure in Spain.…”

Section: H5: There Is Positive Association Between Firm's Growth and mentioning

confidence: 96%

Firm Characteristics and Voluntary Segments Disclosure among the Largest Firms in Nigeria

Ibrahim¹

2014

IJTEF

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Abstract-The aim of this study is to gain more insights in the disclosure practices among the largest public listed companies in Nigeria, by examining the associations between firm characteristics and the extent of voluntary segments disclosure on IFRS 8 Operating Segments by using a sample of 76 companies. The results document that firm size and industry type have positive association with voluntary segments disclosure. In addition, negative association is observed between firm listing age, growth, return on investment, ownership diffusion and voluntary segments disclosure.Index Terms-Firm characteristics, IFRS 8, voluntary disclosure. I. INTRODUCTIONAnnouncement for the requirement to adopt IFRS in Nigeria was released in September 2010. This is a decision made by the federal executive council of Nigeria in an effort to establish nationwide commitment toward its convergence policy with International Financial Reporting Standards (IFRS) as a basis for financial reporting in Nigeria, effective for fiscal periods beginning after December 31, 2011. The transition process began in 2012 and scheduled to be completed by 2014. Therefore all Nigerian public listed companies are mandated to comply with the provision of IFRS by year 2014. Prior to 2012 Nigerian companies are reporting based on national standards, Statement of Accounting Standards (SAS) issued by Nigerian Accounting Standards Board (NASB) now Financial Reporting Council of Nigeria (FRCN). However, convergence to IFRS in Nigeria indicates that financial institutions that were mandated to adopt IFRS in 2010 faced many difficulties in the convergence process. Reference [1] argued that financial reporting in the pre-IFRS period remained weak compare to advanced jurisdictions, [2] as a result of many inadequacies such as lack of effectiveness and inefficiency in the capital market. Reference [3] study corporate governance attributes towards voluntary segments disclosure in Nigeria and found no association between such mechanisms except in separation of board leadership. It is claimed that implementing of IFRS in Nigeria will face challenges such as the development of legal and regulatory framework [4]. This is despite the fact that accounting principles require authoritative support as well as enforcement measures towards its application in order to meet it's objectives. The objective of preparation and disseminating financial Manuscript received March 18, 2014; revised May 30, 2014. Kabir Ibrahim is with the Department of Accounting, Federal Polytechnic Bali, Nigeria (e-mail: kabirne3@gmail.com).information is to provide users of such information with relevant and reliable information in making investment decision. Therefore voluntary disclosure is an interesting topic particularly on segment disclosures for investors and other users as there remain unanswered questions regarding what motivates or influences managers to disclose information.The objective of this study is to examine empirically the relationship between various firm characteristics and the leve...

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The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe

Cited by 336 publications

References 39 publications

Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations

Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations

Reporting on sustainability and HRM: a comparative study of sustainability reporting practices by the world's largest companies

Firm Characteristics and Voluntary Segments Disclosure among the Largest Firms in Nigeria

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