Board structure and extent of corporate governance statement. (4th October 2010)

• Record Type: Journal Article
• Authors: Amran, Azlan; Ishak, Mohd Syarizal; Zulkafli, Abdul Hadi; Nejati, Mehran
• Is Part Of: International journal of managerial and financial accounting. Volume 2:Number 4(2010)
• Page Start: 383
• Page End: 400
• Publication Date: 2010-10-04
• Subjects: board structure -- corporate governance -- disclosure -- board of directors; Accounting -- Periodicals; Managerial accounting -- Periodicals; 657.05
• Languages: English
• ISSNs: 1753-6715

Abstract

The board of directors is an important entity in a company, creating a link between shareholders and managers and therefore playing an important role in the governance of a firm. This study focuses on board structure and the extent of the corporate governance statement disclosure. This study found that the size of the corporate board does have some influence on the extent of the corporate governance statement disclosure. It is quite surprising to find that the rest of the variables involving the board structure do not have any association with the extent of corporate governance statement.