Matches in SemOpenAlex for { <https://semopenalex.org/work/W2062884191> ?p ?o ?g. }
- W2062884191 endingPage "28" @default.
- W2062884191 startingPage "13" @default.
- W2062884191 abstract "We apply meta-analysis to a sample of 64 empirical studies to identify potential moderators to the relationship between board, audit committee characteristics and voluntary disclosure. We also examine whether the results are affected by differences in the construction of disclosure index, the type of voluntary disclosure, the method of disclosure, the definitions of variables relating to corporate governance, the level of investor protection, and country geographic location. We find that, while board size, board composition and audit committee have a significant positive effect on voluntary disclosure, CEO duality has a significant negative impact. Additionally, geographic location moderates the association between board size, board composition, CEO duality and voluntary disclosure. Furthermore, the association between CEO duality and voluntary disclosure is moderated by disclosure type, disclosure method and the level of investor protection. Finally, differences in definitions of explanatory variables affect the association between board composition and voluntary disclosure." @default.
- W2062884191 created "2016-06-24" @default.
- W2062884191 creator A5013498257 @default.
- W2062884191 creator A5055994431 @default.
- W2062884191 creator A5072422543 @default.
- W2062884191 date "2015-01-01" @default.
- W2062884191 modified "2023-10-16" @default.
- W2062884191 title "The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis" @default.
- W2062884191 cites W1553013644 @default.
- W2062884191 cites W1569589891 @default.
- W2062884191 cites W1964325237 @default.
- W2062884191 cites W1966069023 @default.
- W2062884191 cites W1967652621 @default.
- W2062884191 cites W1967808875 @default.
- W2062884191 cites W1971229137 @default.
- W2062884191 cites W1975623658 @default.
- W2062884191 cites W1979780395 @default.
- W2062884191 cites W1980490437 @default.
- W2062884191 cites W1982877645 @default.
- W2062884191 cites W1984627443 @default.
- W2062884191 cites W1986620178 @default.
- W2062884191 cites W1987245422 @default.
- W2062884191 cites W1990300627 @default.
- W2062884191 cites W1992437542 @default.
- W2062884191 cites W1995584611 @default.
- W2062884191 cites W2002475444 @default.
- W2062884191 cites W2002628276 @default.
- W2062884191 cites W2007984588 @default.
- W2062884191 cites W2009992335 @default.
- W2062884191 cites W2011357832 @default.
- W2062884191 cites W2023237062 @default.
- W2062884191 cites W2030636555 @default.
- W2062884191 cites W2030765894 @default.
- W2062884191 cites W2031822015 @default.
- W2062884191 cites W2031990090 @default.
- W2062884191 cites W2036598114 @default.
- W2062884191 cites W2039727433 @default.
- W2062884191 cites W2044302539 @default.
- W2062884191 cites W2051164830 @default.
- W2062884191 cites W2051516994 @default.
- W2062884191 cites W2052851337 @default.
- W2062884191 cites W2063678528 @default.
- W2062884191 cites W2066141410 @default.
- W2062884191 cites W2068152062 @default.
- W2062884191 cites W2068264737 @default.
- W2062884191 cites W2068395289 @default.
- W2062884191 cites W2069043250 @default.
- W2062884191 cites W2069712330 @default.
- W2062884191 cites W2070992114 @default.
- W2062884191 cites W2073035258 @default.
- W2062884191 cites W2074291470 @default.
- W2062884191 cites W2086678531 @default.
- W2062884191 cites W2087262284 @default.
- W2062884191 cites W2087632432 @default.
- W2062884191 cites W2090386056 @default.
- W2062884191 cites W2090761944 @default.
- W2062884191 cites W2092680724 @default.
- W2062884191 cites W2094369893 @default.
- W2062884191 cites W2094986582 @default.
- W2062884191 cites W2099922215 @default.
- W2062884191 cites W2104496159 @default.
- W2062884191 cites W2105010968 @default.
- W2062884191 cites W2105337117 @default.
- W2062884191 cites W2108911901 @default.
- W2062884191 cites W2110752264 @default.
- W2062884191 cites W2111302355 @default.
- W2062884191 cites W2112432954 @default.
- W2062884191 cites W2120210892 @default.
- W2062884191 cites W2122661166 @default.
- W2062884191 cites W2130811501 @default.
- W2062884191 cites W2157217003 @default.
- W2062884191 cites W2157739692 @default.
- W2062884191 cites W2159013620 @default.
- W2062884191 cites W2160506388 @default.
- W2062884191 cites W2167415726 @default.
- W2062884191 cites W2167928577 @default.
- W2062884191 cites W2168489384 @default.
- W2062884191 cites W3121473534 @default.
- W2062884191 cites W3121527892 @default.
- W2062884191 cites W3121722724 @default.
- W2062884191 cites W3121759882 @default.
- W2062884191 cites W3122309953 @default.
- W2062884191 cites W3122859634 @default.
- W2062884191 cites W3123663832 @default.
- W2062884191 cites W3124457484 @default.
- W2062884191 cites W3124767320 @default.
- W2062884191 cites W3125136621 @default.
- W2062884191 cites W3125252073 @default.
- W2062884191 cites W3126113241 @default.
- W2062884191 cites W4301029050 @default.
- W2062884191 doi "https://doi.org/10.1016/j.intaccaudtax.2014.11.001" @default.
- W2062884191 hasPublicationYear "2015" @default.
- W2062884191 type Work @default.
- W2062884191 sameAs 2062884191 @default.
- W2062884191 citedByCount "151" @default.
- W2062884191 countsByYear W20628841912015 @default.
- W2062884191 countsByYear W20628841912016 @default.
- W2062884191 countsByYear W20628841912017 @default.