IDEAS home Printed from https://ideas.repec.org/a/ids/ijbget/v14y2020i3p317-335.html
   My bibliography  Save this article

ASEAN countries CG disclosure practices: a comparative analysis of one-tier and two-tier board structures

Author

Listed:
  • Safia Nosheen
  • Naveed-ul-Haq
  • Tahseen Mohsan Khan

Abstract

Study focal point is to access the influence of CEO characteristics and audit quality on disclosure quality in the comparison between one-tier and two-tier board structures. Tobit regression model with the random effect is used to access influence on disclosure quality by using the sample of 200 non-financial firms of Indonesia, Malaysia, Thailand, and Singapore for the period from FY 2011 to FY 2015. The study empirically analyses the various characteristics of one and two-tier board structures. Findings of the study observe CEO dual role inversely and audit committee expertise directly impact disclosure quality for both structures. Further, observed audit committee size and firm size directly impact disclosure quality for one-tier structure and CEO age and leverage inversely impact two-tier structure. Finally, CEO tenure, audit quality and audit committee independence having no impact on disclosure quality for both board structure.

Suggested Citation

  • Safia Nosheen & Naveed-ul-Haq & Tahseen Mohsan Khan, 2020. "ASEAN countries CG disclosure practices: a comparative analysis of one-tier and two-tier board structures," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 14(3), pages 317-335.
    • Handle: RePEc:ids:ijbget:v:14:y:2020:i:3:p:317-335
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=108096
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Alberto Quagli & Elisa Roncagliolo & Gabriele D’Alauro, 2021. "The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 290-303, September.
    2. Muath Abdelqader & Khalil Nimer & Tamer K. Darwish, 2021. "IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 411-425, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijbget:v:14:y:2020:i:3:p:317-335. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=70 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.