Authors
Walid Ben-Amar, Ameur Boujenoui
Publication date
2007/6
Journal
Illinois International Accounting Symposium
Pages
1-39
Description
This study investigates the determinants of corporate governance (CG) disclosure quality for a large sample of Canadian listed firms. Our results show a negative relationship between inside ownership, CEO duality and the quality of information about corporate governance practices. We document also a positive relationship between board independence and CG disclosure quality. Consistent with voluntary disclosure literature, we find a positive association between firm size, US cross-listing and disclosure quality.
Scholar articles
W Ben-Amar, A Boujenoui - Illinois International Accounting Symposium, 2007