Is continuous disclosure associated with board independence?/ created by Zoltan Matolcsy, Jonathan Tyler and Peter Wells

By:

Matolcsy, Zoltan [author]

Contributor(s):

Material type: Text

TextSeries: Australian journal of management ; Volume 37, number 1Los Angeles : Sage, 2012Content type:

text

Media type:

unmediated

Carrier type:

volume

ISSN:

03128962

Subject(s):

Board of directors -- Corporate disclosure -- Estimation -- Australia

LOC classification:

HD31 AUS

Online resources:

Click here to access online

Abstract: This study provides evidence on the association between board composition and different types of continuous disclosure. Our sample is based on a sample of 450 firms for the period 2006–2007. Our experimental design uses both ordinary least-squares (OLS) regressions and two-stage least-squares regressions (2SLS), although the Durbin–Wu–Hausman χ2 test indicates that the OLS results alone would be appropriate. We include the 2SLS results in order to be able to compare the results against previous findings. Our key findings are that there is no association between board composition and different types of continuous disclosure. Our results are robust with respect to alternative variable definitions.

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Holdings
Item type	Current library	Call number	Vol info	Status	Notes	Date due	Barcode
Journal Article	Main Library - Special Collections	HD31 AUS (Browse shelf(Opens below))	Vol. 37, no.1 (pages 99-123)	Not for loan	For in house use only

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This study provides evidence on the association between board composition and different types of continuous disclosure. Our sample is based on a sample of 450 firms for the period 2006–2007. Our experimental design uses both ordinary least-squares (OLS) regressions and two-stage least-squares regressions (2SLS), although the Durbin–Wu–Hausman χ2 test indicates that the OLS results alone would be appropriate. We include the 2SLS results in order to be able to compare the results against previous findings. Our key findings are that there is no association between board composition and different types of continuous disclosure. Our results are robust with respect to alternative variable definitions.

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