The Association Between Board Composition And Different Types Of Voluntary Disclosure

Routledge Journals, Taylor & Francis Ltd
Publication Type:
Journal Article
European Accounting Review, 2007, 16 (3), pp. 555 - 583
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This study examines the association between board composition and voluntary disclosure in annual reports. In particular, it addresses the incentives within the agency theory framework for both inside and independent directors to disclosure additional inf
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