Advanced Search
MyIDEAS: Login

Is continuous disclosure associated with board independence?

Contents:

Author Info

  • Zoltan Matolcsy
  • Jonathan Tyler
  • Peter Wells
Registered author(s):

    Abstract

    This study provides evidence on the association between board composition and different types of continuous disclosure. Our sample is based on a sample of 450 firms for the period 2006–2007. Our experimental design uses both ordinary least-squares (OLS) regressions and two-stage least-squares regressions (2SLS), although the Durbin–Wu–Hausman χ2 test indicates that the OLS results alone would be appropriate. We include the 2SLS results in order to be able to compare the results against previous findings. Our key findings are that there is no association between board composition and different types of continuous disclosure. Our results are robust with respect to alternative variable definitions.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://aum.sagepub.com/content/37/1/99.abstract
    Download Restriction: no

    Bibliographic Info

    Article provided by Australian School of Business in its journal Australian Journal of Management.

    Volume (Year): 37 (2012)
    Issue (Month): 1 (April)
    Pages: 99-124

    as in new window
    Handle: RePEc:sae:ausman:v:37:y:2012:i:1:p:99-124

    Contact details of provider:
    Web page: http://www.agsm.edu.au

    Related research

    Keywords: board independence; continuous disclosure;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:sae:ausman:v:37:y:2012:i:1:p:99-124. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (SAGE Publications).

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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