Is continuous disclosure associated with board independence?

Matolcsy, Z; Tyler, J; Wells, P

Is continuous disclosure associated with board independence?

Matolcsy, Z

Tyler, J Wells, P

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Publication Type:: Journal Article
Citation:: Australian Journal of Management, 2012, 37 (1), pp. 99 - 124
Issue Date:: 2012-04-01

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Field	Value	Language
dc.contributor.author	Matolcsy, Z https://orcid.org/0000-0001-6566-5079	en_US
dc.contributor.author	Tyler, J	en_US
dc.contributor.author	Wells, P https://orcid.org/0000-0001-6822-4826	en_US
dc.date.issued	2012-04-01	en_US
dc.identifier.citation	Australian Journal of Management, 2012, 37 (1), pp. 99 - 124	en_US
dc.identifier.issn	0312-8962	en_US
dc.identifier.uri	http://hdl.handle.net/10453/18934
dc.description.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. © The Author(s) 2012.	en_US
dc.relation.ispartof	Australian Journal of Management	en_US
dc.relation.isbasedon	10.1177/0312896211428492	en_US
dc.title	Is continuous disclosure associated with board independence?	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.citation.volume	37	en_US
utslib.for	150103 Financial Accounting	en_US
utslib.for	15 Commerce, Management, Tourism and Services	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	1	en_US
pubs.publication-status	Published	en_US
pubs.volume	37	en_US

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. © The Author(s) 2012.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/18934