Board structure and extent of corporate governance statement

Azlan Amran, Mohd Syarizal Ishak, Abdul Hadi Zulkafli and Mehran Nejati

International Journal of Managerial and Financial Accounting, 2010, vol. 2, issue 4, 383-400

Abstract: The board of directors is an important entity in a company, creating a link between shareholders and managers and therefore playing an important role in the governance of a firm. This study focuses on board structure and the extent of the corporate governance statement disclosure. This study found that the size of the corporate board does have some influence on the extent of the corporate governance statement disclosure. It is quite surprising to find that the rest of the variables involving the board structure do not have any association with the extent of corporate governance statement.

Keywords: board structure; corporate governance; disclosure; board of directors. (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (3)

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