The Convergence of Disclosure and Governance Practices in the World?s Largest Firms

Détails

ID Serval
serval:BIB_FA8FB49ACFDD
Type
Article: article d'un périodique ou d'un magazine.
Collection
Publications
Institution
Titre
The Convergence of Disclosure and Governance Practices in the World?s Largest Firms
Périodique
Corporate Governance: An International Review
Auteur⸱e⸱s
Markarian Garen, Parbonetti Antonio, Previts Gary John
ISSN
0964-8410
1467-8683
Statut éditorial
Publié
Date de publication
03/2007
Volume
15
Numéro
2
Pages
294-310
Langue
anglais
Notes
10.1111/j.1467-8683.2007.00561.x
Résumé
Many studies discuss convergence of cross-border governance and governance-related disclosure practices, but provide little empirical evidence to support their arguments and analysis. Our study examines the governance and disclosure practices of the world’s largest transnational firms. Using a unique dataset of 75 large firms in two time periods, 1995 and 2002, we examine both the governance practices, and disclosures regarding those governance practices, across Anglo-Saxon and non-Anglo-Saxon firms. Results indicate that non-Anglo-Saxon firms have developed their governance practices towards promoting an independent mechanism of control, namely a mechanism that is more similar to an Anglo-Saxon governance regime. In regard to governance-related disclosure practices, results indicate that for both Anglo-Saxon and non-Anglo-Saxon groups, disclosure practices have been evolving and converging towards more disclosures regarding governance matters. Copyright (c) 2007 The Authors; Journal compilation (c) 2007 Blackwell Publishing Ltd.
Mots-clé
Management of Technology and Innovation, Strategy and Management, General Business, Management and Accounting
Web of science
Création de la notice
05/05/2021 9:04
Dernière modification de la notice
06/05/2021 5:35
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