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Corporate Governance, Companies’ Disclosure Practices and Market Transparency: A Cross Country Study

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  • Wendy Beekes
  • Philip Brown
  • Wenwen Zhan
  • Qiyu Zhang

Abstract

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Suggested Citation

  • Wendy Beekes & Philip Brown & Wenwen Zhan & Qiyu Zhang, 2016. "Corporate Governance, Companies’ Disclosure Practices and Market Transparency: A Cross Country Study," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 43(3-4), pages 263-297, March.
  • Handle: RePEc:bla:jbfnac:v:43:y:2016:i:3-4:p:263-297
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    File URL: http://hdl.handle.net/10.1111/jbfa.2016.43.issue-3-4
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    Citations

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    Cited by:

    1. Fatemi, Ali & Glaum, Martin & Kaiser, Stefanie, 2018. "ESG performance and firm value: The moderating role of disclosure," Global Finance Journal, Elsevier, vol. 38(C), pages 45-64.
    2. Issal Haj-Salem & Salma Damak Ayadi & Khaled Hussainey, 2020. "The joint effect of corporate risk disclosure and corporate governance on firm value," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 123-140, September.
    3. Huang, Zhi-xiong & Tang, Qi & Huang, Siming, 2020. "Foreign investors and stock price crash risk: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 68(C), pages 210-223.
    4. Ankit Jain & Hariom Manchiraju & Shyam V. Sunder, 2023. "Institutional ownership and the informativeness of disclosure tone," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 61-90, January.
    5. Stephen Taylor & Alex Tong, 2023. "How important are semi‐annual earnings announcements? An information event perspective," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3585-3607, September.
    6. Ahmed Ayman & Moataz El-Helaly & Nermeen Shehata, 2019. "Board diversity and earnings news dissemination on Twitter in the UK," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 715-734, September.
    7. Pornsit Jiraporn & Pandej Chintrakarn & Shenghui Tong & Sirimon Treepongkaruna, 2018. "Does board independence substitute for external audit quality? Evidence from an exogenous regulatory shock," Australian Journal of Management, Australian School of Business, vol. 43(1), pages 27-41, February.
    8. Ahmad, Sardar & Akbar, Saeed & Halari, Anwar & Shah, Syed Zubair, 2021. "Organizational non-compliance with principles-based governance provisions and corporate risk-taking," International Review of Financial Analysis, Elsevier, vol. 78(C).
    9. Almaskati, Nawaf & Bird, Ron & Yeung, Danny & Lu, Yue, 2021. "A horse race of models and estimation methods for predicting bankruptcy," Advances in accounting, Elsevier, vol. 52(C).
    10. Oliver Lukason & María-del-Mar Camacho-Miñano, 2020. "Corporate Governance Characteristics of Private SMEs’ Annual Report Submission Violations," JRFM, MDPI, vol. 13(10), pages 1-19, September.
    11. Zhang, Qiyu & Ding, Rong & Chen, Ding & Zhang, Xiaoxiang, 2023. "The effects of mandatory ESG disclosure on price discovery efficiency around the world," International Review of Financial Analysis, Elsevier, vol. 89(C).
    12. Luminita Enache & Khaled Hussainey, 2020. "The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 413-445, February.
    13. Nawaf Almaskati & Ron Bird & Yue Lu & Danny Leung, 2019. "Corporate Governance, Information Uncertainty and Market Reaction to Information Signals," Working Papers in Economics 19/15, University of Waikato.
    14. Stephen Taylor & Alex Tong, 2020. "How efficient is the market for Australian firms’ earnings information?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4225-4255, December.
    15. Zhang, Xiaoxiang & Zhang, Qiyu & Chen, Ding & Gu, Jun, 2019. "Financial integration, investor protection and imbalanced optimistically biased information timeliness in emerging markets," International Review of Financial Analysis, Elsevier, vol. 64(C), pages 38-56.
    16. Zhang, Qiyu & Zhang, Xiaoxiang & Chen, Ding & Strange, Roger, 2022. "Market discipline or rent extraction: Impacts of share trading by foreign institutional investors in different corporate governance and investor protection environments," International Review of Financial Analysis, Elsevier, vol. 79(C).
    17. David B. Bryan & Terry W. Mason, 2020. "Independent director reputation incentives, accruals quality and audit fees," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(7-8), pages 982-1011, July.
    18. Alberto Quagli & Corrado Lagazio & Paola Ramassa, 2021. "From enforcement to financial reporting controls (FRCs): a country-level composite indicator," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 397-427, June.
    19. Rishi Kapoor Ronoowah & Boopendra Seetanah, 2023. "Corporate governance, capital structure, and firm performance: a panel VAR approach," SN Business & Economics, Springer, vol. 3(1), pages 1-30, January.

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