Relationship between online corporate governance and transparency disclosures and board composition: evidence from JSE listed companies

Nel, George; Scholtz, Henriette; Engelbrecht, Waldette

doi:10.1080/15228916.2020.1838831

Cited by 22 publications

(10 citation statements)

References 78 publications

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“…Larger boards are associated with greater monitoring abilities and with broader stakeholder representation, it increases attention towards the environment (Ho & Williams, 2003;Nel et al 2020). Director education (DIREDU) is the proportion of business educated directors on the board.…”

Section: Control Variablesmentioning

confidence: 99%

The Influence of Corporate Governance and Corporate Foundations on Corporate Social Responsibility (CSR) Reporting Practices

Ramdhony

Rashid

Gow

et al. 2021

Journal of African Business

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This study investigates whether corporate governance and corporate foundations have any influence on corporate social responsibility (CSR) reporting practices in the context of a developing country -Mauritius. Data were collected from Mauritian listed companies for the period of 2007-2014. Content analysis was used to assess the extent of CSR reporting.Multivariate regression was used to investigate the three research hypotheses. It was found that firms which contribute to a CSR foundation, generally report a higher level of CSR information provision. Conversely, state ownership has a negative influence on the level of CSR reporting while board independence had no significant influence on CSR reporting. This study contributes to the literature by shedding light on less explored intrinsic drivers of CSR reporting. While the role of extrinsic drivers (e.g. institutional obligations) remains relevant, it is only through an organizational/management commitment to ethical and social issues that substantive embedding of positive managerial attitudes towards CSR and stakeholder will occur.

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Section: Control Variablesmentioning

confidence: 99%

The Influence of Corporate Governance and Corporate Foundations on Corporate Social Responsibility (CSR) Reporting Practices

Ramdhony

Rashid

Gow

et al. 2021

Journal of African Business

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“…Moreover, Toraman and Abdioğlu (2008) study on the CG principles of the publicly traded companies in Turkey to determine deficiencies, and Orbay and Yurtoğlu (2006) examine the CG structure on the corporate investment profile, whereas Zeitun (2014) and Bulathsinhalage and Pathirawasam (2017) focus on the relationship with the capital structure; John and Senbet (1998) review the relationship with the BoD effectiveness; Rose (2006), Kang et al (2007) and Nel et al (2020) examine the relationship with the BoD composition.…”

Section: Contextual Background and Literature Reviewmentioning

confidence: 99%

“…review the relationship with the BoD effectiveness;Rose (2006),Kang et al (2007) andNel et al (2020) examine the relationship with the BoD composition.Furthermore,Alipour et al (2019) uncover the role of the BoD independence on performance Adeabah et al (2019). examine the relationship between the BoD gender diversity and CG.…”

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confidence: 99%

The impact of priority issues for publicly traded companies in corporate governance (CG) rating notes: an empirical study in Turkey

Kartal

Depren²,

Depren³

2022

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Purpose This paper aims to determine priority issues in the corporate governance (CG) principles to increase CG rating notes of publicly traded companies. Design/methodology/approach This study defines the priority issues for publicly traded companies that should be focused to increase the CG rating notes. In this context, this study considers the companies in Borsa Istanbul CG index (XKURY), use data for 2018, 2019, 2020, and applies machine learning algorithms. Findings Overall, importance of each CG principle changes for the CG rating notes; first five CG principles in terms of significance have a total of 43.6% importance for the CG rating notes; following a straight-line approach in completing deficiencies of the CG principles cannot help increase the CG rating notes. Hence, empirical results highlight the impact of the most significant CG principles in terms of the CG rating notes that should be focused on by publicly traded companies so that CG ratings can be increased. Research limitations/implications This study uses Turkey data and considers publicly traded companies in the XKURY index. The main cause of this condition is that consolidated data of compliance report format for all publicly traded companies cannot be obtained. Practical implications The publicly traded companies can increase the CG rating notes by considering the results of this study while focusing on priority issues in the CG principles. Social implications The study determines the most important CG principles that companies can focus on, highlights the importance of usage of machine learning algorithms in determining the most influential CG principles in terms of the CG rating notes and reflects on the difficulties for gathering consolidated CG principles compliance reporting data for all publicly traded companies. Hence, societies can have better companies that are ruled more efficiently and corporately by increasing their compliance with the CG principles. Originality/value To the best of the authors’ knowledge, this is the first empirical study that determines the priority issues to increase the CG rating notes of publicly traded companies based on the new CG principles compliance reporting scheme in Turkey. Following this aim, machine learning algorithms, which can present better results with regard to most of the econometric models, are used in this study.

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“…erefore, CEO ownership here is measured by the logarithm of CEO age [61]. According to previous studies [62,63], the number of board members (board size) is used as a governance tool to measure corporate transparency.…”

Section: Robustness Testsmentioning

confidence: 99%

Managerial Ownership and Stock Price Volatility: The Moderating Role of Corporate Transparency in China

Zhong

2022

Discrete Dynamics in Nature and Society

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This paper aims to investigate the impact of managerial ownership on the stock price volatility in China by considering corporate transparency as a mediator. By analyzing data from 558 Chinese listed companies between 2016 and 2020, empirical results from a multiple linear regression model show a positive correlation between managerial ownership and corporate transparency. The results also provide the evidence that the negative correlation between managerial ownership and stock volatility is more (less) pronounced in companies with less (more) transparency. Enterprises should cooperate with financial analysts to increase corporate transparency. Individual investors can analyze the market performance by examining the company’s equity structure, the number of cooperative analysts, and the number of research reports so as to provide more reliable basis for investment.

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Relationship between online corporate governance and transparency disclosures and board composition: evidence from JSE listed companies

Cited by 22 publications

References 78 publications

The Influence of Corporate Governance and Corporate Foundations on Corporate Social Responsibility (CSR) Reporting Practices

The Influence of Corporate Governance and Corporate Foundations on Corporate Social Responsibility (CSR) Reporting Practices

The impact of priority issues for publicly traded companies in corporate governance (CG) rating notes: an empirical study in Turkey

Managerial Ownership and Stock Price Volatility: The Moderating Role of Corporate Transparency in China

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