Corporate governance disclosure: An international comparison

Khan, T 2009, 'Corporate governance disclosure: An international comparison', International Review of Business Research Papers, vol. 5, no. 3, pp. 202-213.


Document type: Journal Article
Collection: Journal Articles

Title Corporate governance disclosure: An international comparison
Author(s) Khan, T
Year 2009
Journal name International Review of Business Research Papers
Volume number 5
Issue number 3
Start page 202
End page 213
Total pages 12
Publisher World Business Institute
Abstract This article aims at identifying the percentage of companies with the three compulsory corporate governance disclosure items under the NYSE listing rules for foreign companies on their websites. The three elements investigated are: disclosure on differences between NYSE corporate governance rules and national rules, information on an audit committee and the committee charter. Websites of two hundred foreign companies listed on the NYSE were analysed for the presence of these elements in the corporate governance section or elsewhere on the company's website. The companies were divided into sub groups of regions, industries and economic development classifications. It was found that there is a gap between what is prescribed by the NYSE as the minimum disclosure for foreign companies and what is presented on the websites in relation to corporate governance disclosure. This may have a negative impact on informed decision making if there is sole reliance on what financial reporting is presented on companies' websites.
Subject Financial Accounting
Keyword(s) Accounting
Corporate Governance
Disclosure
ISSN 18329543
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