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dc.contributor.authorAlnabsha, A.*
dc.contributor.authorAbdou, H.A.*
dc.contributor.authorNtim, C.G.*
dc.contributor.authorElamer, Ahmed A.*
dc.date.accessioned2018-05-15T16:11:44Z
dc.date.available2018-05-15T16:11:44Z
dc.date.issued2018
dc.identifier.citationAlnabsha A, Abdou HA, Ntim CG and Elamer AA (2018) Corporate boards, ownership structures and corporate disclosures: Evidence from a developing country. Journal of Applied Accounting Research. 19(1): 20-41.en_US
dc.identifier.urihttp://hdl.handle.net/10454/15888
dc.descriptionYes
dc.description.abstractThe purpose of this paper is to investigate the effect of corporate board attributes, ownership structure and firm-level characteristics on both corporate mandatory and voluntary disclosure behaviour. Multivariate regression techniques are used to estimate the effect of corporate board and ownership structures on mandatory and voluntary disclosures of a sample of Libyan listed and non-listed firms between 2006 and 2010. First, the authors find that board size, board composition, the frequency of board meetings and the presence of an audit committee have an impact on the level of corporate disclosure. Second, results indicate that ownership structures have a non-linear effect on the level of corporate disclosure. Finally, the authors document that firm age, liquidity, listing status, industry type and auditor type are positively associated with the level of corporate disclosure. Future research could investigate disclosure practices using other channels of corporate disclosure media, such as corporate websites. Useful insights may be offered also by future studies by conducting in-depth interviews with corporate managers, directors and owners regarding these issues. The evidence relating to the important role that corporate governance mechanisms play in shaping the expectations relating to the level of corporate voluntary and/or mandatory disclosures may be useful in informing investor decisions, as well as future policy and regulatory initiatives. This paper contributes to the existing literature by examining the governance-disclosure nexus relating to both mandatory and voluntary disclosures in both listed and non-listed firms operating in a developing country setting.en_US
dc.language.isoenen_US
dc.rights© 2018 Emerald Publishing Group. Full-text reproduced in accordance with the publisher’s self-archiving policy.en_US
dc.subjectCorporate governance
dc.subjectContent analysis
dc.subjectVoluntary disclosure narrative
dc.subjectBoard and ownership structures
dc.subjectCorporate disclosure behaviour
dc.subjectMulti-theoretical perspective
dc.titleCorporate boards, ownership structures and corporate disclosures: Evidence from a developing countryen_US
dc.status.refereedYes
dc.date.Accepted06/08/2017
dc.typeArticle
dc.type.versionAccepted manuscript
dc.identifier.doihttps://doi.org/10.1108/JAAR-01-2016-0001
refterms.dateFOA2018-07-29T01:38:13Z
dc.openaccess.statusopenAccess


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