Corporate Governance Disclosure Transparency in Canada
Type de matériel :
TexteLangue : français Détails de publication : 2008.
Sujet(s) : Ressources en ligne : Abrégé : This study investigates the determinants of the transparency of corporate-governance-related information disclosed by Toronto Stock Exchange listed firms. Our results show a negative association between inside ownership and the transparency of corporate governance disclosure. Consistent with voluntary disclosure literature, we also document a positive association between firm size, growth opportunities, listing on the New York Stock Exchange, and the quality of disclosures about corporate governance practices.
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This study investigates the determinants of the transparency of corporate-governance-related information disclosed by Toronto Stock Exchange listed firms. Our results show a negative association between inside ownership and the transparency of corporate governance disclosure. Consistent with voluntary disclosure literature, we also document a positive association between firm size, growth opportunities, listing on the New York Stock Exchange, and the quality of disclosures about corporate governance practices.
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