The Association between Board of Directors Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul
| المصدر: | مجلة بحوث الإدارة والاقتصاد |
|---|---|
| الناشر: | جامعة زيان عاشور بالجلفة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Milad, Isam Abdelhafid A. (Author) |
| مؤلفين آخرين: | Bicer, Ali Altug (Co-Author) |
| المجلد/العدد: | مج2, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2020
|
| الشهر: | مارس |
| الصفحات: | 166 - 185 |
| ISSN: |
2676-184x |
| رقم MD: | 1040051 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Board of Directors Characteristics | Borsa Istanbul | Voluntary Disclosure
|
| رابط المحتوى: |
عدد مرات التحميل
34
| المستخلص: |
The main aim of this study is to investigate the association between some board of directors characteristics (board independence, board size, board meetings and role duality) and the level of voluntary disclosure in annual reports of listed banks in Borsa Istanbul The deductive approach was adopted by developing hypotheses based on the relevant theories and findings of previous studies. Also, the panel data strategy was applied to analyze the collected data from annual reports across five years (2013 2017). The univariate statistical analysis and the multivariate Feasible Generalized Least Squares regression model are used in this study. The results showed that board independence, board size and board meetings were positively and significantly associated with the level of voluntary disclosure, whilst role duality was negatively but no significantly associated with the level of voluntary disclosure. The results also indicated that all bank characteristics were positively and significantly associated with the level of voluntary disclosure. Most prior studies on voluntary disclosure practices have been undertaken in the developed countries and a few of them have focused on voluntary disclosure practices in the banking sector during a number of years (longitudinally). There is a requirement for more empirical studies in this area to confirm or disprove the previous results. This study will add value to the knowledge in the disclosure literature by clarifying the relationship between the board of directors' characteristics and voluntary disclosure in the banking sector of developing countries. |
|---|---|
| ISSN: |
2676-184x |
عناصر مشابهة
-
Board Composition, Board Committees, Firm Characteristics and Voluntary Disclosure: Evidence from Palestinian Listed Companies
بواسطة: عبدالحق، رائد عماد صالح منشور: (2019) -
Board Characteristics and Disclosure Tone: Empirical Study from the Jordanian Banks
بواسطة: الزيودي، رؤى بلال أحمد منشور: (2023) -
The Impact of the Characteristics of the Board of Directors on the Financial Performance of Jordanian Industrial Companies: The Mediating Role of Sustainability Performance Disclosure
بواسطة: الجزازي، يزن موسى خليل منشور: (2023) -
The Impact of Board of Directors Characteristics’ on Social Responsibility Disclosures in Jordanian Banks
بواسطة: Khashashneh, Haneen Mousa منشور: (2020) -
The Effect of Voluntary Disclosure and Transparency on Directors Remuneration Control
بواسطة: Baroma, Bassam Samir Mohamed منشور: (2020)
