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Board leadership, outside directors’ expertise and voluntary corporate disclosures

Gul, Ferdinand A. and Leung, Sidney 2004, Board leadership, outside directors’ expertise and voluntary corporate disclosures, Journal of accounting and public policy, vol. 23, no. 5, pp. 351-379, doi: 10.1016/j.jaccpubpol.2004.07.001.

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Title Board leadership, outside directors’ expertise and voluntary corporate disclosures
Author(s) Gul, Ferdinand A.
Leung, Sidney
Journal name Journal of accounting and public policy
Volume number 23
Issue number 5
Start page 351
End page 379
Total pages 29
Publisher Elsevier
Place of publication Amsterdam, The Netherlands
Publication date 2004-09
ISSN 0278-4254
Keyword(s) corporate governance
CEO duality
non-executive director expertise
corporate disclosures
Summary This study examines the linkages between board leadership structure in terms of CEO duality (CEOs who jointly serve as board chairs), the proportion of expert outside directors on the board (PENEDs) and voluntary corporate disclosures. Regression analyses of observations from 385 Hong Kong companies show that CEO duality is associated with lower levels of voluntary corporate disclosures. However, the negative CEO duality/voluntary disclosure association is weaker for firms with higher PENEDs suggesting that the expertise of non-executive directors (NEDs) moderates the CEO duality/corporate disclosures relationship.
Language eng
DOI 10.1016/j.jaccpubpol.2004.07.001
Field of Research 150103 Financial Accounting
1501 Accounting, Auditing And Accountability
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2004, Elsevier
Persistent URL http://hdl.handle.net/10536/DRO/DU:30086532

Document type: Journal Article
Collection: Department of Accounting
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