An analysis of corporate governance information disclosure by Canadian banks

Maingot, Michael; Zéghal, Daniel

doi:10.22495/cocv5i2c1p7

Cited by 33 publications

(8 citation statements)

References 19 publications

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“…The first step that was taken was reviewing the extant literature on corporate governance disclosure research. A particular research paper was of immense significance (Maingot & Zeghal, 2008). A number of their suggested essential elements of disclosure have been adapted and integrated into the coding sheet.…”

Section: Methodsmentioning

confidence: 99%

“…From the onset, the intention of this research was to select some of the best banks in Africa to examine their corporate governance disclosure practices, as larger banks are known to have better disclosure practices than smaller banks, because corporate governance disclosure tends to generate considerable costs to firms (Maingot & Zeghal, 2008). More importantly, the research intends to examine the current state of corporate governance disclosure practices in Nigerian and South African banks so as to understand and inform on the nature, focus, and extent of corporate governance disclosure in the Nigerian and South African banking industries.…”

Section: Statement Of the Research Problemmentioning

confidence: 99%

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Corporate Governance Disclosure in Developing Countries: A Comparative Analysis in Nigerian and South African Banks

Isukul

Chizea

2017

SAGE Open

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This research examines corporate governance disclosure in Nigerian and South African Banks using the unweighted disclosure index technique. This research provides a cross-sectional examination of corporate governance disclosure practices in the annual reports of listed banks in Nigeria and South Africa. The results suggest that Nigerian and South African banks have a high level of corporate governance disclosure. However, Nigeria and South African banks have low levels of voluntary corporate governance disclosure. Furthermore, in reporting of voluntary corporate governance disclosure, Nigerian banks appear to be collating information with no link to the overall business strategy of the organization while the South African banks have a more robust approach to voluntary corporate governance disclosure as they apply international guidelines such as the Global Reporting Initiative to their disclosure.

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Section: Methodsmentioning

confidence: 99%

Section: Statement Of the Research Problemmentioning

confidence: 99%

Corporate Governance Disclosure in Developing Countries: A Comparative Analysis in Nigerian and South African Banks

Isukul

Chizea

2017

SAGE Open

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“…A study done by Maingot and Zeghal (2008) reported about the disclosure of governance information by the 'Canadian' banks. The authors focused on the disclosure of the CG practices implemented by eight banks.…”

Section: The Literature Reviewmentioning

confidence: 99%

Voluntary corporate governance disclosures in the annual reports: an empirical study

Bhasin

Shaikh

2013

IJMFA

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Corporate governance (CG) disclosure is a fundamental theme of the 'modern' corporate-regulatory system, which encompasses providing 'governance' information to the public in a variety of ways. This study explores the voluntary CG practices of 50 corporations, over and above the mandatory requirements of clause 49 of the listing agreement. In order to study the voluntary CG disclosure practices, a 'content analysis' was done, and finally, a 'CG disclosure' index was prepared. We have primarily used 'secondary' sources of information, both from the 'report on CG' and the 'annual reports' for the financial year 2003-2004 and 2004-2005. As a part of voluntary CG disclosure, a total of 40 items have been selected from the CG section of the annual reports and proxy forms. In order to provide a comparison 'across' industries, corporations have been selected from four industries, viz., software, textiles, sugar and paper. Appropriate statistical tools and techniques have been applied for the analysis. It has been observed that "corporations are following less than 50 percent of the items of CG disclosure index. Moreover, there is no significant difference among the disclosure scores across the four industries".

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“…The purpose of the disclosure is to communicate and disseminate information about the firm's performance and governance to outside investors (Patel, & Dallas, 2002;Maingot & Zeghal, 2008). This information is not only called for by investors and shareholders to assess the performance of their investments but also by other critical stakeholders who are particularly concerned about the social and environmental policies.…”

Section: Corporate Governance Disclosurementioning

confidence: 99%

A Meta-Analysis of Corporate Governance in a Developing Country

Chizea¹,

Isukul²

2018

jeb

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There is an increasing body of research on corporate governance in Nigeria. This academic paper endeavours to classify, categorize, map and synthesize the research on this topic during 1998-2017. In the analysis of the body of research in corporate governance in Nigeria, five key themes emerge. (1) Several research studies focus on institutional influences of corporate governance and discussions centre on how a country's culture, laws, regulations, norms and institutions inform corporate governance practice. (2) Other studies address concerted effort by international organizations and the Nigerian government to change corporate governance practices in Nigeria. (3) Further, studies have been conducted on the state of shareholder activism in Nigeria (4) corporate governance disclosure of publicly listed companies and (5) corporate governance and firm performance (6) corporate social responsibility in Nigeria. Based on the extensive review, missing perspectives on corporate governance research in Nigeria have been identified and propositions are made for future research directions.

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An analysis of corporate governance information disclosure by Canadian banks

Cited by 33 publications

References 19 publications

Corporate Governance Disclosure in Developing Countries: A Comparative Analysis in Nigerian and South African Banks

Corporate Governance Disclosure in Developing Countries: A Comparative Analysis in Nigerian and South African Banks

Voluntary corporate governance disclosures in the annual reports: an empirical study

A Meta-Analysis of Corporate Governance in a Developing Country

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