2018
DOI: 10.1108/cg-09-2017-0205
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The role of the board in voluntary disclosure

Abstract: Purpose Since 2012, the Brazilian Stock Exchange has recommended that listed companies inform them if they have conducted voluntary disclosure. The purpose of this study is to describe the voluntary disclosure by companies listed in the B3 in Brazil and to analyze which characteristics of the board of directors influence this disclosure. Design/methodology/approach The study involves quantitative research using a sample of 285 companies and 575 reports from 2011 to 2014. A fixed-effects regression model with… Show more

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Cited by 42 publications
(46 citation statements)
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“…It has a vital role as an internal CG mechanism in monitoring and supervising operations inside the firm. It enhances the transparency of reporting, reduces risks, agency costs, and private managerial interest (Bueno et al, 2018;Sartawi et al, 2014). Besides, a stronger BOD has a greater interest in satisfying stakeholders' requirements for relevant information .…”
Section: Board Of Directors and Integratedmentioning
confidence: 99%
“…It has a vital role as an internal CG mechanism in monitoring and supervising operations inside the firm. It enhances the transparency of reporting, reduces risks, agency costs, and private managerial interest (Bueno et al, 2018;Sartawi et al, 2014). Besides, a stronger BOD has a greater interest in satisfying stakeholders' requirements for relevant information .…”
Section: Board Of Directors and Integratedmentioning
confidence: 99%
“…In addition, women are more focused on the principle of fairness and equity towards social aspects. Hence, the presence of women on the board is positively related to voluntary disclosure in corporate social reporting (Bueno et al, 2018). Other than that, in Latin America they found that presence of women in board has negative impact towards their company.…”
Section: Board Gendermentioning
confidence: 88%
“…A recent study conducted by Saona et al [40] confirms this result in the Spanish context. However, regarding the relationship between board characteristics and online disclosures in the private sector, no significant relationship between board size and independence and the amount of information disclosed on the Internet has been found [41,42]. However, the presence of independent directors seems to be a key element for improving the information displayed on the Internet by Spanish central government agencies [43].…”
Section: Good Governancementioning
confidence: 99%