The Association Between Board Composition And Different Types Of Voluntary Disclosure

Publisher:
Routledge Journals, Taylor & Francis Ltd
Publication Type:
Journal Article
Citation:
European Accounting Review, 2007, 16 (3), pp. 555 - 583
Issue Date:
2007-01
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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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