Yaseen Al-Janadi, Rashidah Abdul Rahman, Abdulsamad Alazzani
This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD).
This study used multivariate analysis to examine the moderating variable.
GO has a moderating negative effect on the association between CG factors [e.g. board size, non-executive directors (NEDs)] and VD, which indicates that GO plays a negative role in the effectiveness of CG. The study also found th…
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