Relevant bibliographies by topics / Governance disclosure / Dissertations / Theses
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Dissertations / Theses on the topic 'Governance disclosure'

Author: Grafiati
Published: 5 June 2025
Last updated: 2 August 2025

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1

Enache, Luminita. "Corporate governance and voluntary disclosure." Doctoral thesis, Università degli studi di Padova, 2012. http://hdl.handle.net/11577/3422545.

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The main objective of this work is to increase the knowledge about corporate governance and voluntary disclosure in reducing information asymmetries. The first chapter is a review of the literature on corporate governance and voluntary disclosure. The second chapter analyzes whether board composition and voluntary disclosure substitute or complement each other in reducing information asymmetries. Finally, the third chapter analyzes the role of disclosure and governance in the biotech setting in enhancing analysts ability to forecasts earnings. More in detail, in the second chapter, we assess
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2

Andersson, Maria, and Manal Daoud. "Corporate governance disclosure : by Swedish listed corporations." Thesis, Jönköping University, Jönköping International Business School, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-67.

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<p>The Enron collapse in 2001 has resulted in an increasing attention to corporate governance. Even in Sweden, some scandals have occurred, for example Skandia, ABB, Trustor; a parallel could be drawn, implying that these scandals have resulted in increased attention to corporate governance. Corporate governance concerns the relationship between a corporation’s management, board of directors, shareholders and other stakeholders. The problems with the relationship between managers and share-holders are referred to as the principle-agent problem. The increase in corporate governance disclosure c
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3

Shehata, Nermeen. "Corporate governance disclosure in the Gulf countries." Thesis, Aston University, 2013. http://publications.aston.ac.uk/28848/.

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Corporate governance disclosure is important for countries aiming to attract international investors and reduce companies’ cost of capital. The relationship between corporate governance disclosure (CGD) and its determinants is the main objective of the current research. Accordingly, the research aimed to: (i) assess CGD level in the Gulf countries; (ii) investigate the impact of ownership structure (proportion of institutional, governmental, managerial and family ownership) on CGD; (iii) explore the effect of board characteristics (proportion of independent board members, proportion of family
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4

Alotaibi, Bader M. N. A. "Corporate governance and voluntary disclosure in Kuwait." Thesis, University of Bedfordshire, 2014. http://hdl.handle.net/10547/583235.

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Failure of high profile companies such as Enron, World.com had initiated a call for an investigation to analyse the reason for such radical consequence to prevent further similar financial crises. One of the common factors identified by the researchers is the poor disclosure, transparency and Corporate Governance (CG) mechanisms. Similar to the UK, the compliance towards CG codes are voluntary for the majority of the countries around the globe including Kuwait. CG codes aimed to improve the governance of a company including transparency. Thus, voluntary disclosure had been examined by numerous
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5

Thomas, Kim Laurel. "Corporate Governance Disclosure Practices in the OECD." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/367020.

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This study investigates the determinants of the disclosure of corporate governance practices using a sample of 5200 companies from the OECD member countries. The OECD has thirty-four members but they differ, among other things, by their regulatory frameworks and cultures which impact of the companies’ decision of ‘what to and what not to’ disclose on corporate governance practices. Extant literature is very wealthy on corporate disclosure practices mainly in the area of accounting, but scant on disclosure of corporate governance practices by companies and peculiarly in the OECD countries whose
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6

Vanin, Martina <1989&gt. "CORPORATE GOVERNANCE E SOCIAL DISCLOSURE: UN'ANALISI EMPIRICA." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6674.

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L'elaborato si pone come obiettivo quello di analizzare una possibile relazione tra la corporate governance di un'azienda e i processi comunicativi della stessa nell'ambito della responsabilita' sociale. L'elaborato si compone di quattro sezioni: nella prima si cerchera' di fornire un quadro riassuntivo delle modalita' con cui le aziende provvedono alla comunicazione aziendale, dando maggior spazio alla comunicazione volontaria; successivamente, verra' affrontato il tema della corporate social responsability sottolineando il peso che quest’ultima ha raggiunto nel tempo nell’ambito aziendale; n
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7

Anis, Radwa Magdy Mohamed. "Disclosure quality, corporate governance mechanisms and firm value." Thesis, University of Stirling, 2016. http://hdl.handle.net/1893/24454.

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One of the main aims of the underlying research is to respond to continuous calls for introducing and measuring a sound economic definition for best practice disclosure quality (e.g. Beyer et al., 2010) that is derived from a reliable guidance framework (Botosan, 2004) using an innovative natural language processing technique (Berger, 2011). It also aims to examine the impact of corporate governance on best practice disclosure quality. Finally, it aims to examine the joint effect of both best practice disclosure quality and corporate governance on firm value. The thesis contributes to disclosu
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Haniffa, Roszaini Mohamad. "Culture, corporate governance and disclosure in Malaysian corporations." Thesis, University of Exeter, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.267212.

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9

Li, Zhongtian. "Corporate sustainability in Australia: Performance, disclosure and governance." Thesis, Queensland University of Technology, 2020. https://eprints.qut.edu.au/202715/1/Zhongtian_Li_Thesis.pdf.

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This thesis focuses on sustainability disclosure, sustainability performance, and sustainability committee. Analysing a sample of Australian firms, the thesis found that good performers disclose more information and communicate in optimistic, certain, and clear terms; they also present their information in a more readable way; the experience of sustainability disclosure improves the performance, and sustainability committee also contributes to the performance. The findings should of interest to investors, directors, managers, and regulators in Australia.
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10

Wan, Abdullah Wan Amalina. "Determinants of Corporate Governance Disclosure Practices of Islamic Banks." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/365236.

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The Islamic community has an expectation that Islamic banks place utmost importance on corporate governance (CG), due to the additional risks embedded in Islamic financial instruments. However, recently, Islamic banks have been exposed to CG failures similar to conventional banks. Therefore, a higher standard of CG is now expected from Islamic banks to increase stakeholders’ confidence in their financial system. The central proposition of this study is that the difference in the capital structure of Islamic banks as compared to conventional banks and the need to comply with Shari’ah lead to di
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11

Östberg, Per. "Corporate disclosure and investor recognition /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://www.hhs.se/efi/summary/687.htm.

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12

Mongie, Caitlin Claire. "Voluntary climate change disclosure in South Africa." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30897.

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There is increasing evidence that anthropogenic carbon dioxide emissions are the major cause for global warming. A changing external environment and societal pressure is driving companies to respond to climate change and to limit further contribution where possible. Despite carbon emissions still being largely unregulated and carbon disclosure not being mandatory, many companies in South Africa have voluntarily decided to reduce emissions and make disclosures to the Carbon Disclosure Project (CDP). Institutional, socio-political and economic voluntary disclosure theories all indicate that ther
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13

Ullah, S., S. Ahmad, Saeed Akbar, D. Kodwani, and J. Frecknall-Hughes. "Governance disclosure quality and market valuation of firms in UK and Germany." Wiley, 2020. http://hdl.handle.net/10454/17933.

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Yes<br>This study develops a 'comply or explain' index which captures compliance and quality of explanations given for non-compliance with the corporate governance codes in UK and Germany. In particular, we explain, how compliance and quality of explanations provided in non-compliance disclosures, and various other internal corporate governance mechanisms, affect the market valuation of firms in the two countries. A dynamic generalised method of moments (GMM) estimator is employed as the research technique for our analysis, which enabled us to control for the potential effects of endogeneity i
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14

Alencar, Roberta Carvalho de. "Nível de disclosure e custo de capital próprio no mercado brasileiro." Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14032008-120509/.

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Esta tese investiga a relação entre disclosure e custo de capital próprio no Brasil. Foi utilizada uma amostra composta pelas 50 empresas mais líquidas da BOVESPA com dados para os anos de 1998, 2000, 2002, 2004 e 2005. Como proxy para o nível de disclosure foi desenvolvido e utilizado o Índice de Disclosure Brasileiro (IDB) que mensura características essenciais de evidenciação ao longo de seis dimensões: (i) informações gerais sobre a empresa, (ii) relações com empregados e administradores, (iii) informações não-financeiras sobre mercado, vendas e produtos, (iv) projeções, (v) discussões e a
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15

Aburaya, Rania Kamal. "The relationship between corporate governance and environmental disclosure : UK evidence." Thesis, Durham University, 2012. http://etheses.dur.ac.uk/3456/.

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The increasing global concern for the environment, the demand for increased stakeholder reporting, and the importance of sound corporate governance structures have triggered the need for more research into the value creation of environmental disclosure for stakeholders and its integration within corporate governance structures. The main objective of the current study is to empirically examine the relationship between corporate governance and each of the quantity and the quality of corporate environmental disclosures in the UK, while controlling for some corporate characteristics as well as an
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16

Hui, Kai Wai. "Management forecast strategy and CEO disclosure credibility /." view abstract or download file of text, 2004. http://wwwlib.umi.com/cr/uoregon/fullcit?p3136421.

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Thesis (Ph. D.)--University of Oregon, 2004.<br>Typescript. Includes vita and abstract. Includes bibliographical references (leaves 89-93). Also available for download via the World Wide Web; free to University of Oregon users.
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17

Nzibonera, Eric. "Efficacy of corporate governance on corporate disclosure in developing economies: A comparative study of companies listed on selected stock markets in Sub Saharan Africa." Doctoral thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/27026.

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The purpose of the study is to examine the relationship between corporate governance and disclosure of corporate information by listed companies in developing economies. A comparative study was carried out covering listed companies in South Africa, East Africa and Nigeria. The study is based on the agency theory which asserts that enhanced disclosure is one of the fundamental goals of a company's reporting system aimed at reducing agency costs and information asymmetries between shareholders and managers, hence a tenet of any effective governance system. Although corporate disclosure provides
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18

Al-Habshan, Khalid Saad. "Corporate governance disclosure practices and protection of shareholders in Saudi Arabia." Thesis, Brunel University, 2015. http://bura.brunel.ac.uk/handle/2438/11065.

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Corporate governance in general has become the new crucible in which corporations are tested and declared worthy of the trust of international investors. In an age when countries compete in a global economy, compliance with corporate governance standards has become crucial to the survival of businesses. Especially in the Middle East, which is culturally and politically distant from the rest of the world, compliance with the internationally accepted principles of corporate governance has become a challenge. This thesis aims to examine how a specific aspect of corporate governance—disclosure and
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19

Liu, Ming. "Corporate governance, auditor choice and auditor switch evidence from China /." online access from Digital Dissertation Consortium, 2007. http://libweb.cityu.edu.hk/cgi-bin/er/db/ddcdiss.pl?3266748.

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20

Guillemin, François. "Bank Disclosure and Financial Stability." Thesis, Besançon, 2016. http://www.theses.fr/2016BESA0004/document.

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Cette thèse examine l'impact de la transparence informationnelle des banques sur la stabilité financière pendant la période 1990-2013. Elle est composée de deux essais empiriques, un essai théorique, ainsi que d'une revue de la littérature. Le premier chapitre met en lumière la littérature existante, théorique et empirique, qui servira comme tremplin pour le reste de la dissertation, Le chapitre 2 teste les effets de la transparence informationnelle des banques sur les prix des swaps de crédit pendant la crise de la dette souveraine européenne, sut- la période 2010-2013. Les banques les plus t
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21

Liao, Chih-Hsien. "Does Corporate Governance Reduce Information Asymmetry of Intangibles?" Case Western Reserve University School of Graduate Studies / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=case1218675062.

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22

Hall, Filip, and Henrik Ekenberg. "Dominerande frivillig information på Stockholmsbörsen." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-46497.

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Background: In the last decades voluntary disclosure has become more common. The available research on the subject has mainly focused on the motive of voluntary disclosure rather than the content or what kind of information is published most frequent. There is a shortcoming in the academic literature about what information outflow is focused on and to whom. Henceforth this study aims to analyze the voluntary disclosure in the annual report among listed companies on the Swedish Stock Exchange. Purpose: The purpose of the study is to operationalize and describe voluntary disclosure to contribute
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23

Chester, Ronan, and Jennifer Woofter. "Non-Financial Disclosure and Strategic Planning : Sustainability Reporting for Good Corporate Governance." Thesis, Blekinge Tekniska Högskola, Avdelningen för maskinteknik, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2252.

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A sustainability report is a tool to help organizations monitor and communicate economic, environmental, and social performance. A corporate strategic planning model is a tool that guides businesses through decision-making processes for sustainable competitive advantage and long-term economic success. While both tools can be used to move a company towards sustainability, the processes are usually not closely integrated. This project explores a closer integration of sustainability reporting and strategic planning for improved corporate governance and strategic sustainable development. We scruti
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24

Suphakasem, Jittima. "An evaluation of corporate governance disclosure : evidence from Malaysia, Singapore and Thailand." Thesis, University of Strathclyde, 2008. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21939.

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This thesis investigates corporate governance disclosure in companies' annual reports in relation to: 1) the robustness of the disclosure scoring methods and the sensitivity of association testing, and 2) the influence of corporate governance disclosure on market perceptions of a company. Companies listed in Malaysia, Singapore and Thailand for the financial year ending 2004 were chosen as samples in this study. This thesis employs both quantitative and qualitative methods of investigation. For the quantitative approach, theories related to corporate governance disclosure and environmental cha
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25

Alessandrini, Francesco <1997&gt. "Corporate Governance e Non-Financial Disclosure nel settore bancario Europeo: un’analisi empirica." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19504.

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I concetti di economia globale sostenibile e di tutela dell’ambiente, della società e dei diritti umani sono oggi delle tematiche non più trascurabili a livello aziendale e bancario. Per tale motivo, la rendicontazione non finanziaria sta assumendo un ruolo sempre più importante all’interno della documentazione societaria obbligatoria (c.d. mandatory reporting). Il Capitolo Primo di questo elaborato fornirà un’analisi descrittiva dei lineamenti normativi in materia di non-financial disclosure a livello europeo e nazionale, delineando i contenuti dei principali standard di rendicontazione. In t
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Yusuf, Fatima. "The impact of political connectedness on corporate governance disclosure : empirical evidence from Pakistan." Thesis, Open University, 2016. http://oro.open.ac.uk/54939/.

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This research examines how political connectedness influences the corporate governance disclosure practices of listed companies. The research also explores the process of preparation of annual reports and seeks explanations on decision making, regarding the level and nature of corporate governance disclosure. This research uses annual report data from companies listed on the Karachi Stock Exchange from 2009-2013. The research utilises qualitative content analysis for the study of the disclosure practices of politically connected and non-connected firms. An in-depth analysis of silence has been
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27

Hamdan, Basil. "Investigating the Relationship between Governance Mechanisms and the Disclosure of IT Control Weaknesses." VCU Scholars Compass, 2011. http://scholarscompass.vcu.edu/etd/299.

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The current research is concerned with exploring the quality of information technology (IT) control over financial reporting systems as reported under Section 404 of the Sarbanes-Oxley Act of 2002. More specifically, this dissertation examines the association between organizational governance mechanisms and the occurrence and subsequent disclosure of IT control weaknesses. Despite the adverse impact of IT control weaknesses on internal control quality and financial reporting reliability, research on IT controls in general and IT control weaknesses in particular remains largely anecdotal with l
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Ahmed, Howida Shehata Mohamed. "The impact of corporate governance on research and development voluntary disclosure : UK evidence." Thesis, Durham University, 2015. http://etheses.dur.ac.uk/11222/.

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Research and development (R&D) activities are characterised by unique features and limited mandated accounting disclosure. Hence, R&D investment is one of the most confidential activities creating information asymmetry. Consequently, firms that are involved in R&D activities may try to introduce more voluntary disclosure in order to reduce the information asymmetry and enhance their transparency. Corporate disclosure has been examined in a large number of prior studies over the years. Recently, small numbers of studies have considered research and development voluntary disclosure in annual rep
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Liu, Sun. "The determinants and economic effects of increased corporate disclosure : the case of China." Thesis, University of Aberdeen, 2009. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=103122.

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This thesis adds to the ongoing accounting and financial literature by investigating the determinants and economic effects of corporate disclosure in a low disclosure environment – the two Chinese stock markets.  It examines two research questions: whether the imposition of exogenously-imported corporate governance legislation and international accounting standards (IAS) lead to a fundamental improvement of corporate disclosure practices; and the estimation risk perspective of whether increased corporate disclosure results in a lower cost of equity capital through reducing the risk premiums on
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30

Shi, Kan. "The Factors Influencing Sustainability Disclosure: An Empirical Investigation on Companies Operating in China." Thesis, Griffith University, 2017. http://hdl.handle.net/10072/371142.

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Sustainability disclosure has emerged as a main tool for communicating a company’s commitment and contribution to the environment and society. Various theories have been developed to provide explanations and predictions that attempt to understand sustainability disclosure behaviour. Empirical studies, likewise, adopt different theoretical frameworks, conventionally linking one or more firm-specific characteristics to sustainability disclosure practice. Despite the extensive work has already been done by researchers in sustainability disclosure behaviour, there are still research gaps to be bri
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Zhang, Tianyu. "Corporate layers and corporate transparency in a transition economy : evidence from China /." View abstract or full-text, 2004. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202004%20ZHANG.

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32

Victor, Fernanda Gomes. "Estrutura de propriedade e remuneração executiva : efeitos diretos e indiretos da regulamentação." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/86849.

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A divulgação obrigatória de informações sobre a remuneração executiva, ao aumentar a capacidade de monitoramento pelos acionistas externos, torna mais difícil camuflar tanto o nível da remuneração dos executivos quanto sua fraca ou inexistente sensibilidade ao desempenho da empresa. Presume-se que essa maior capacidade de monitoramento poderia acarretar em melhoria da sensibilidade da remuneração executiva ao desempenho da empresa. Entretanto, presumir que tal melhoria seja uniforme entre as empresas significa ignorar o potencial conflito de interesses entre acionistas controladores e minoritá
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Yan, Hai Jun. "A study on the relationship between corporate governance and the extent of voluntary disclosure." Thesis, University of Macau, 2008. http://umaclib3.umac.mo/record=b1872920.

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34

Tarmizi, Achmad. "Corporate governance of family firms and voluntary disclosure : the case of Indonesian manufacturing firms." UWA Business School, 2007. http://theses.library.uwa.edu.au/adt-WU2008.0042.

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Weakness in corporate governance and lack of transparency are often considered causes of, or contributors to, the Asian Financial Crisis. Publicly listed companies in Indonesia, like other Asian firms, have a concentrated ownership structure. Focusing on manufacturing firms listed on the Jakarta Stock Exchange (JSX) for the year 2003, this study adopts an agency framework to examine voluntary disclosures included in the annual reports of 149 Indonesian firms and their relationship to various attributes such as: ownership structure; whether a firm is family-owned or not; the owner's involvement
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Elberry, Noha Said. "Corporate investment efficiency, disclosure practices and governance : a systematic literature review and empirical evidence." Thesis, University of Portsmouth, 2018. https://researchportal.port.ac.uk/portal/en/theses/corporate-investment-efficiency-disclosure-practices-and-governance(b2e8d849-8ec4-4a9a-b71d-7bb694d2c4cd).html.

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The aim of this research is to examine the factors that affect and are affected by corporate investment efficiency. Studying how effective a firm is in managing its investment opportunities given the worldwide economic and political instability is quite important. This thesis consists of four essays. Each of them contributes to existing corporate investment efficiency in its own manner. To the best of my knowledge, this research contributes the following. First, it provides a systematic literature review of firm-related factors affecting corporate investment efficiency identifies gaps and offe
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36

Louw, Marike. "The contribution of risk governance and disclosure in integrated annual reporting to risk management." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/59854.

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This research was conducted with the aim in determining if risk governance and risk disclosures in integrated reports contribute to risk management and show improvement year on year. The volatile and challenging operating environments that organisations currently operate in has placed significant pressure on organisations assure stakeholders of their ability to create and maintain value, despite the risk of unknown events and circumstances. Integrated annual reports provide a means for organisations to communicate to stakeholders about their commitment to risk management and risk governance th
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Urquhart, Sinead. "Corporate governance, disclosure and the role of Nomads : evidence from the Alternative Investments Market." Thesis, University of Stirling, 2015. http://hdl.handle.net/1893/23299.

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This thesis examines the different areas of agency theory including managerial discretion, corporate governance compliance, voluntary disclosure policies and regulation. The institutional setting for these studies will be the Alternative Investments Market (AIM) as this market provides a unique regulatory environment and distinctive corporate governance features that makes it suitable for analysis. Specifically, AIM, unlike its FCA-regulated main market counterpart, operates under a self-regulated environment, where application of the FCA rules and combined codes are voluntary. This allows gre
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Ku, Fang, and 谷方. "Corporate Governance & Disclosure." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/35300262296233586815.

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碩士<br>淡江大學<br>國際商學碩士在職專班<br>94<br>The purpose of this thesis is to capture to framework of corporate governance by examining its origin. The large sized corporation has recently grown up to a point far beyond the control of a national state. Any crises that occurred in the financial sector would initiate a tremendous damages to the entire economy. Under such a circumstances, how to strengthening has became the best cure to fight against the crises. Information disclosure are among the most important issues involved in the subject of corporate governance. We address the importance of informatio
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Chang, Hsiu-Pei, and 張修珮. "Information Disclosure and Corporate Governance." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/33359269061577168787.

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碩士<br>國立交通大學<br>管理學院碩士在職專班經營管理組<br>97<br>Corporate governance is the focus of recent development. Information disclosure is the measure for stakeholders to rapidly understand the corporate governance. This study applies the structure-conduct-performance (SCP) model to analyze the coporate governance under the cross-strait trade opening. The incidents of Sanlu, Yili, King Car, and Wei Chuan companies are used for case studies. For instance, the powdered milk poisoning incidents are included as case scenarios. The major findings are as follows: 1. To promote the fundamental significance
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Lin, Ju-Pei, and 林朱培. "On Information Disclosure and Corporate Governance." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/51631668101811260478.

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碩士<br>國立高雄第一科技大學<br>金融營運所<br>93<br>ABSTRACT Full disclosure is one way to solve the information asymmetry among the management, stockholders, and debtors. Therefore, the requirement by law on information disclosure should be looked upon a minimum for any enterprise. The most important goal is to improve the communication with investors and debtors, revealing all relevant information on decision making. This paper explores and compares some cases, discussing issues on information disclosure and corporate governance.
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Ko, Yo-Long, and 柯佑隆. "Corporate Governance and Corporate Social Responsibility Information Disclosure." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/13519891494520683554.

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碩士<br>國立臺北大學<br>會計學系<br>99<br>In recent years, corporate social responsibility has been widely discussed .Enterprises in addition to practice corporate social responsibility, preparation and issue of corporate social responsibility report has became an international business trends. And those times with the evolution of corporate governance theory, today's corporate governance is not just to shareholders, should guarantee the rights of persons are interested, this point coincides with the concept of corporate social responsibility. In the past, most empirical research focuses on the relationsh
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Kuo, Ching Yun, and 郭青雲. "Audit Fee Disclosure, Corporate Governance, and Market Reactions." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/57851275754696185262.

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碩士<br>國立政治大學<br>會計研究所<br>98<br>This study attempts to examine audit fee disclosure and market reactions. We use Cumulative Abnormal Returns to measure market reactions. First, we analyze whether audit fee disclosure has any market reactions at all. Second, we divide the samples into voluntary disclosure and forced disclosure groups. Third, we make further segmentation from the forced disclosure group according to their disclosure reasons, and specially focus on the disclosure reason of high non-audit fees. We find that market reactions are significantly more positive for firms with audit f
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Lin, Yi-Ju, and 林益如. "The Relation between Corporate Governance and Voluntary Disclosure." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/41087184245251190032.

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碩士<br>國立臺灣大學<br>會計學研究所<br>100<br>Since 1998, Taiwan government has started to promulgate the importance of corporate governance and establish related regulations to promote corporate governance for firm listed in Taiwan Stock Exchange Corporation (TWSE) and Gre Tai Securities Market (GTSM). Information disclosure is considered as one of the major aspects of corporate governance. The purpose of this study is to examine the association between corporate governance mechanism focusing on board composition and ownership structure and the extent of voluntary disclosure. Board composition is measured
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44

Chao, Chung-Sheng, and 趙崇聖. "Non-Financial Information Disclosure Regulation and Global Governance." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/t73u5x.

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碩士<br>國立清華大學<br>科技法律研究所<br>106<br>In order to improve public trust in listed companies, Taiwan Stock Exchange (TWSE) and Taipei Exchange (TPEx) released corporate social responsibility report regulation in 2014. Company's capital stock has achieved no less than NT$10 billion and in certain industries must disclose CSR reprt. Furthermore, TWSE and TPEx demand companies in certain industries to obtain CPA’s opinion letter. With non-financial information which CSR report provided, Taiwan Index Plus corporation launched Taiwan ESG Index to guide stock market with clear a view. Investors and stake
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Haniffa, Roszaini M., and T. E. Cooke. "Culture, corporate governance and disclosure in Malaysian corporations." 2002. http://hdl.handle.net/10454/4059.

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No<br>Evidence from research conducted on corporate accounting indicates that the interaction of environmental factors influences disclosure practices. The purpose of this study is to examine the importance of various corporate governance and cultural (race and education) characteristics, in addition to firm-specific factors, as possible determinants of voluntary (non-mandatory accounting and non-accounting information) disclosures in the annual reports of Malaysian listed corporations. The results of the regression analysis indicate significant associations (at the 5 percent level) between tw
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46

Shivani, M. V. "Study of corporate risk : measurement, disclosure and governance." Thesis, 2018. http://localhost:8080/iit/handle/2074/7546.

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47

Elamer, Ahmed A., C. G. Ntim, and H. A. Abdou. "Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries." 2017. http://hdl.handle.net/10454/15887.

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Yes<br>We examine the relationships among religious governance, especially Islamic governance quality (IGQ), national governance quality (NGQ), and risk management and disclosure practices (RDPs), and consequently ascertain whether NGQ has a moderating influence on the IGQ–RDPs nexus. Using one of the largest data sets relating to Islamic banks from 10 Middle East and North Africa (MENA) countries from 2006 to 2013, our findings are threefold. First, we find that RDPs are higher in banks with higher IGQ. Second, we find that RDPs are higher in banks from countries with higher NGQ. Finally, we
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48

Ho, Hsiu-Chi, and 何秀祺. "The Corporate Governance and Web Information Disclosure in China." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/23670709228244559918.

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碩士<br>國立雲林科技大學<br>財務金融系碩士班<br>95<br>This study examines the relation of company’s web disclosure and ownership structure by observing web information of 1413 public companies listed by Shanghai Stock Exchange and Shenzhen Stock Exchange in China. We find that there are 273 (19.32%) companies without web and 667 companies (47.2%) without financial information disclosed. And this findings show the web information in China is still not emphasized. For ownership structure, there are 60% of stocks in market remained un-circulated due to restriction by governmental ownership. For inside stockholder
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49

LIN, FU-HUANG, and 林福鍠. "The Impacts of Corporate Governance on Information Disclosure Level." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/02986387018207926348.

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碩士<br>大葉大學<br>管理學院碩士在職專班<br>104<br>The purpose of this paper is to examine the effect of ownership structure and board characteristics on information disclosure level. The sample of the study consists of public companies in Taiwan for the period from 2008 to 2015. The main feature of this study is that we divide agency problem into core agency problem and equity agency problem, and we explore the relation between corporate governance and information disclosure level. Overall, this paper expects to explain corporate governance can reduce agency problem and the efficient corporate governance can
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50

Ou, Chao-Yi, and 歐昭儀. "The Analysis of Information Disclosure and Corporate Governance Evaluation." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/89959030735728341406.

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碩士<br>銘傳大學<br>財務金融學系碩士在職專班<br>103<br>Taiwan domestic to strengthened company information revealed and transparency, implementation company governance, related organ also gradually promoted built the Market Observation Post System(MOPS), and review and amendment information revealed disclosure of Information of related specification, Taiwan Stock Exchange and Foundation OTC exchange also commissioned Foundation Securities and Development Foundation will built reset has " Disclosure of Information Evaluation System ", on Taiwan Listed companies and OTC companies for information revealed degree o
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