Is continuous disclosure associated with board independence?

Zoltan Matolcsy, Jonathan Tyler and Peter Wells

Australian Journal of Management, 2012, vol. 37, issue 1, 99-124

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 χ 2 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.

Keywords: board independence; continuous disclosure (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:sae:ausman:v:37:y:2012:i:1:p:99-124

DOI: 10.1177/0312896211428492

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