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• W1995584611 abstract "The managerial discretion hypothesis holds that variations in the degree of autonomy afforded to managers in insurance companies can be explained by corporate-specific factors such as organizational form and firm size (Mayers and Smith, 1988, pp. 351–378; Mayers and Smith, 1994, pp. 638–655). To the extent that the public disclosure decisions of life insurance companies are likely to be linked to managerial discretion, valuable insights could be gained from applying the managerial discretion hypothesis to explain differences in the level of information voluntarily disclosed by life insurance companies in their annual reports. The relation between voluntary disclosure and eight explanatory variables representing the major constructs of the managerial discretion hypothesis is thus specified in the form a fixed-effects regression model using 1988–1993 data drawn from New Zealand's (NZ) life insurance industry. The results indicate that organizational form, firm size, product diversity and distribution system, are positively related to the level of voluntary disclosure as implied by the managerial discretion hypothesis. In contrast, assets-in-place and localization of operations are not significant variables. Two independent variables – non-executive directors and reinsurance – are statistically significant, but in the opposite direction to that predicted." @default.
• W1995584611 created "2016-06-24" @default.
• W1995584611 creator A5056893377 @default.
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• W1995584611 date "1998-09-01" @default.
• W1995584611 modified "2023-09-23" @default.
• W1995584611 title "Managerial discretion and voluntary disclosure: Empirical evidence from the New Zealand life insurance industry" @default.
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• W1995584611 doi "https://doi.org/10.1016/s0278-4254(98)10003-0" @default.
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