volume 31, issue 8/9, P871-890 2016
DOI: 10.1108/maj-12-2015-1287
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Yaseen Al-Janadi, Rashidah Abdul Rahman, Abdulsamad Alazzani

Abstract: Purpose This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD). Design/methodology/approach This study used multivariate analysis to examine the moderating variable. Findings 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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