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The Convergence of Disclosure and Governance Practices in the World's Largest Firms

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Author Info

  • Garen Markarian

    (Bocconi University, Milan, Italy)

  • Antonio Parbonetti

    (University of Padova, Padova, Italy)

  • Gary John Previts

    (Weatherhead School of Management, Case Western Reserve University)

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    Abstract

    Many studies discuss convergence of cross-border governance and governance-related disclosure practices, but provide little empirical evidence to support their arguments and analysis. Our study examines the governance and disclosure practices of the world's largest transnational firms. Using a unique dataset of 75 large firms in two time periods, 1995 and 2002, we examine both the governance practices, and disclosures regarding those governance practices, across Anglo-Saxon and non-Anglo-Saxon firms. Results indicate that non-Anglo-Saxon firms have developed their governance practices towards promoting an independent mechanism of control, namely a mechanism that is more similar to an Anglo-Saxon governance regime. In regard to governance-related disclosure practices, results indicate that for both Anglo-Saxon and non-Anglo-Saxon groups, disclosure practices have been evolving and converging towards more disclosures regarding governance matters. Copyright (c) 2007 The Authors; Journal compilation (c) 2007 Blackwell Publishing Ltd.

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    Bibliographic Info

    Article provided by Wiley Blackwell in its journal Corporate Governance: An International Review.

    Volume (Year): 15 (2007)
    Issue (Month): 2 (03)
    Pages: 294-310

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    Handle: RePEc:bla:corgov:v:15:y:2007:i:2:p:294-310

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    Web page: http://www.blackwellpublishing.com/journal.asp?ref=0964-8410&site=1

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