How to cite this paper
Munisi, G. (2023). Does board structure influence firm disclosure? Evidence from selected sub-Saharan Africa countries.Accounting, 9(3), 153-168.
Refrences
Abad, C., & Bravo, F. (2018). Audit committee accounting expertise and forward-looking disclosures: A study of the US companies. Management Research Review 41(2), 166-185
Abdullah, W. A. W., Percy, M., & Stewart, J. (2015). Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions. Journal of Contemporary Accounting & Economics, 11(3), 262-279.
Abeysekera, I. (2010). The influence of board size on intellectual capital disclosure by Kenyan listed firms. Journal of intellectual capital, 11(2), 504-518
Abousamak, A., & Shahwan, T. M. (2018). Governance mechanisms and earnings management practices: evidence from Egypt. International Journal of Corporate Governance, 9(3), 316-346.
Aerts, W., Cormier, D., & Magnan, M. (2007). The association between web‐based corporate performance disclosure and financial analyst behaviour under different governance regimes. Corporate Governance: An International Review, 15(6), 1301-1329.
Akhtaruddin, M., & Haron, H. (2010). Board ownership, audit committees' effectiveness and corporate voluntary disclosures. Asian review of accounting,18(1), 68-82.
Akhtaruddin, M., Hossain, M. A., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms. Journal of Applied Management Accounting Research, 7(1), 1-20.
Allegrini, M., & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian listed companies. Journal of Management & Governance, 17, 187-216.
Balakrishnan, K., Billings, M. B., Kelly, B., & Ljungqvist, A. (2014). Shaping liquidity: On the causal effects of voluntary disclosure. Journal of Finance, 69(5), 2237-2278.
Barako, D. G., Hancock, P., & Izan, I. (2006). Relationship between corporate governance attributes and voluntary disclosures in annual reports: The Kenyan experience. FRRaG (Financial Reporting, Regulation and Governance), 5(1), 1-26.
Cadbury, A. (1992). Report of the committee on the financial aspects of corporate governance (Vol. 1). Gee.
Cao, F., Peng, S. S., & Ye, K. (2019). Multiple large shareholders and corporate social responsibility reporting. Emerging Markets Review, 38, 287-309.
Chen, C. J., & Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public policy, 19(4-5), 285-310.
Cheng, E. C., & Courtenay, S. M. (2006). Board composition, regulatory regime and voluntary disclosure. The international journal of accounting, 41(3), 262-289.
Cheng, S. (2008). Board size and the variability of corporate performance. Journal of financial economics, 87(1), 157-176.
Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling theory: A review and assessment. Journal of management, 37(1), 39-67.
Cooke, T. E. (1989). Disclosure in the corporate annual reports of Swedish companies. Accounting and business research, 19(74), 113-124.
Cremers, K. M., & Nair, V. B. (2005). Governance mechanisms and equity prices. Journal of Finance, 60(6), 2859-2894.
Darmadi, S., & Sodikin, A. (2013). Information disclosure by family-controlled firms: The role of board independence and institutional ownership. Asian review of Accounting, 21(3), 223-240.
Desai, V. M. (2016). The behavioral theory of the (governed) firm: Corporate board influences on organizations’ responses to performance shortfalls. Academy of Management Journal, 59(3), 860-879.
Donnelly, R., & Mulcahy, M. (2008). Board structure, ownership, and voluntary disclosure in Ireland. Corporate Governance: An International Review, 16(5), 416-429.
Elfeky, M. I. (2017). The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt. The Journal of Finance and Data Science, 3(1-4), 45-59.
Enache, L., & Hussainey, K. (2020). The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance. Review of Quantitative Finance and Accounting, 54, 413-445.
Eng, L. L., & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of accounting and public policy, 22(4), 325-345.
Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of political economy, 88(2), 288-307.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The journal of law and Economics, 26(2), 301-325.
Fernandez, W. D., Thams, Y., & Lehrer, M. (2019). What does board capital really bring to the table?. American Journal of Business, 34(3/4), 134-147.
Francis, J. R., Khurana, I. K., & Pereira, R. (2005). Disclosure incentives and effects on cost of capital around the world. The accounting review, 80(4), 1125-1162.
Fuente, J. A., García-Sanchez, I. M., & Lozano, M. B. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141, 737-750.
Gamerschlag, R., Möller, K., & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5, 233-262.
Gandía, J. L. (2008). Determinants of internet‐based corporate governance disclosure by Spanish listed companies. Online information review, 32(6), 791-817.
Garcia-Meca, E., & Sanchez-Ballesta, J. P. (2010). The association of board independence and ownership concentration with voluntary disclosure: A meta-analysis. European Accounting Review, 19(3), 603-627.
Giacomini, D., Zola, P., Paredi, D., & Mazzoleni, M. (2020). Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities. Corporate Social Responsibility and Environmental Management, 27(4), 1552-1564.
Grüning, M. (2007). Drivers of corporate disclosure: a structural equation analysis in a Central European setting. Management Research News, 30(9), 646-660.
Guest, P. M. (2009). The impact of board size on firm performance: evidence from the UK. The European Journal of Finance, 15(4), 385-404.
Haddad, A. E., Baalbaki Shibly, F., & Haddad, R. (2020). Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC. Journal of Financial Reporting and Accounting, 18(2), 301-324.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1-3), 405-440.
Hillman, A. J., Cannella Jr, A. A., & Harris, I. C. (2002). Women and racial minorities in the boardroom: How do directors differ?. Journal of management, 28(6), 747-763.
Hillman, A. J., Cannella, A. A., & Paetzold, R. L. (2000). The resource dependence role of corporate directors: Strategic adaptation of board composition in response to environmental change. Journal of Management studies, 37(2), 235-256.
Hillman, A. J., Withers, M. C., & Collins, B. J. (2009). Resource dependence theory: A review. Journal of management, 35(6), 1404-1427.
Huafang, X., & Jianguo, Y. (2007). Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Managerial Auditing Journal 22(6), 604-619.
Huggins, R., & Johnston, A. (2010). Knowledge flow and inter-firm networks: The influence of network resources, spatial proximity and firm size. Entrepreneurship & regional development, 22(5), 457-484.
Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. the Journal of Finance, 48(3), 831-880.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Karajeh, A. I. S. (2020). Voluntary disclosure and earnings quality: evidence from ownership concentration environment. Management Research Review, 43(1), 35-55.
Katmon, N., & Farooque, O. A. (2020). Board independence and disclosure quality of the UK Investor Relation Magazine Award winning public firms: a matched-pair analysis. International Journal of Corporate Governance, 11(2), 152-201.
Kaufmann, D., Kraay, A., & Mastruzzi, M. (2009). Governance matters VIII: aggregate and individual governance indicators, 1996-2008. World bank policy research working paper, (4978).
Khan, M. T., Al‐Jabri, Q. M., & Saif, N. (2021). Dynamic relationship between corporate board structure and firm performance: Evidence from Malaysia. International Journal of Finance & Economics, 26(1), 644-661.
Lambert, R., Leuz, C., & Verrecchia, R. E. (2007). Accounting information, disclosure, and the cost of capital. Journal of accounting research, 45(2), 385-420.
Leung, S., & Horwitz, B. (2004). Director ownership and voluntary segment disclosure: Hong Kong evidence. Journal of International Financial Management & Accounting, 15(3), 235-260.
Lim, S., Matolcsy, Z., & Chow, D. (2007). The association between board composition and different types of voluntary disclosure. European Accounting Review, 16(3), 555-583.
Louie, J., Ahmed, K., & Ji, X. D. (2019). Voluntary disclosures practices of family firms in Australia. Accounting Research Journal 32(2),273-294.
Md Zaini, S., Sharma, U., Samkin, G., & Davey, H. (2020). Impact of ownership structure on the level of voluntary disclosure: A study of listed family-controlled companies in Malaysia. Accounting Forum, 44(1), pp1-34.
Mohamed, E. K., Basuony, M. A., & Hussain, M. M. (2017). Dissemination of corporate information via social media and networks in Africa. International journal of Corporate governance, 8(3-4), 236-267.
Moursli, R. M. (2020). The effects of board independence on busy directors and firm value: Evidence from regulatory changes in Sweden. Corporate Governance: an international review, 28(1), 23-46.
Munisi, G. (2023). Ownership Structure and Information Disclosure in Sub- Saharan Africa Countries. African Journal of Applied Research, 9(1), 51-77.
Munisi, G. H. (2017). Determinants of capital structure: evidence from Sub-Saharan Africa. International Journal of Managerial and Financial Accounting, 9(2), 182-199.
Munisi, G., Hermes, N., & Randøy, T. (2014). Corporate boards and ownership structure: Evidence from Sub-Saharan Africa. International Business Review, 23(4), 785-796.
Munisi, G., & Randøy, T. (2013). Corporate governance and company performance across Sub-Saharan African countries. Journal of Economics and Business, 70, 92-110.
Papke, L. E., & Wooldridge, J. M. (1996). Econometric methods for fractional response variables with an application to 401 (k) plan participation rates. Journal of applied econometrics, 11(6), 619-632.
Pfeffer, J. (1972). Size and Composition of Corporate Boards of Directors: The Organization and its Environment. Administrative Science Quarterly 17(2), 218-228.
Pfeffer, J. & Salancik, G. R. (1978) The external control of organizations: A resource-dependence perspective, Harper & Row, New York,
Pivac, S., Vuko, T., & Cular, M. (2017). Analysis of annual report disclosure quality for listed companies in transition countries. Economic research-Ekonomska istraživanja, 30(1), 721-731.
Puri, V., & Kumar, M. (2018). Factors influencing adoption and disclosure of voluntary corporate governance practices by the Indian listed firms. International Journal of Corporate Governance, 9(1), 91-126.
Raimo, N., Vitolla, F., Marrone, A., & Rubino, M. (2020). The role of ownership structure in integrated reporting policies. Business Strategy and the Environment, 29(6), 2238-2250.
Saha, R., & Kabra, K. C. (2022). Corporate governance and voluntary disclosure: Evidence from India. Journal of Financial Reporting and Accounting, 20(1), 127-160.
Samaha, K., Dahawy, K., Abdel‐Meguid, A., & Abdallah, S. (2012a). Propensity and comprehensiveness of corporate internet reporting in Egypt: do board composition and ownership structure matter?. International Journal of Accounting & Information Management 20(2), 142-170.
Samaha, K., Dahawy, K., Hussainey, K., & Stapleton, P. (2012b). The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt. Advances in Accounting, 28(1), 168-178.
Samaha, K., Khlif, H., & Hussainey, K. (2015). The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. Journal of International Accounting, Auditing and Taxation, 24, 13-28.
Sepasi, S., Kazempour, M., & Mansourlakoraj, R. (2016). Ownership structure and disclosure quality: Case of Iran. Procedia Economics and Finance, 36, 108-112.
Ullah, F., Jiang, P., Shahab, Y., Li, H. X., & Xu, L. (2020). Block ownership and CEO compensation: does board gender diversity matter?. Applied Economics, 52(6), 583-597.
Vitolla, F., Raimo, N., Rubino, M., & Garzoni, A. (2020). The determinants of integrated reporting quality in financial institutions. Corporate Governance: The International Journal of Business in Society 20(3), 429-444.
Ward, A. J., Brown, J. A., & Rodriguez, D. (2009). Governance bundles, firm performance, and the substitutability and complementarity of governance mechanisms. Corporate Governance: An International Review, 17(5), 646-660.
Weir, C., Laing, D., & McKnight, P. J. (2002). Internal and external governance mechanisms: their impact on the performance of large UK public companies. Journal of Business Finance & Accounting, 29(5‐6), 579-611.
Yermack, D. (1996). Higher market valuation of companies with a small board of directors. Journal of financial economics, 40(2), 185-211.
Zaid, M. A., Abuhijleh, S. T., & Pucheta‐Martínez, M. C. (2020). Ownership structure, stakeholder engagement, and corporate social responsibility policies: The moderating effect of board independence. Corporate Social Responsibility and Environmental Management, 27(3), 1344-1360.
Zamil, I. A., Ramakrishnan, S., Jamal, N. M., Hatif, M. A., & Khatib, S. F. A. (2021). Drivers of corporate voluntary disclosure: a systematic review. Journal of Financial Reporting and Accounting, ahead-of-print(ahead-of-print).
Abdullah, W. A. W., Percy, M., & Stewart, J. (2015). Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions. Journal of Contemporary Accounting & Economics, 11(3), 262-279.
Abeysekera, I. (2010). The influence of board size on intellectual capital disclosure by Kenyan listed firms. Journal of intellectual capital, 11(2), 504-518
Abousamak, A., & Shahwan, T. M. (2018). Governance mechanisms and earnings management practices: evidence from Egypt. International Journal of Corporate Governance, 9(3), 316-346.
Aerts, W., Cormier, D., & Magnan, M. (2007). The association between web‐based corporate performance disclosure and financial analyst behaviour under different governance regimes. Corporate Governance: An International Review, 15(6), 1301-1329.
Akhtaruddin, M., & Haron, H. (2010). Board ownership, audit committees' effectiveness and corporate voluntary disclosures. Asian review of accounting,18(1), 68-82.
Akhtaruddin, M., Hossain, M. A., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms. Journal of Applied Management Accounting Research, 7(1), 1-20.
Allegrini, M., & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian listed companies. Journal of Management & Governance, 17, 187-216.
Balakrishnan, K., Billings, M. B., Kelly, B., & Ljungqvist, A. (2014). Shaping liquidity: On the causal effects of voluntary disclosure. Journal of Finance, 69(5), 2237-2278.
Barako, D. G., Hancock, P., & Izan, I. (2006). Relationship between corporate governance attributes and voluntary disclosures in annual reports: The Kenyan experience. FRRaG (Financial Reporting, Regulation and Governance), 5(1), 1-26.
Cadbury, A. (1992). Report of the committee on the financial aspects of corporate governance (Vol. 1). Gee.
Cao, F., Peng, S. S., & Ye, K. (2019). Multiple large shareholders and corporate social responsibility reporting. Emerging Markets Review, 38, 287-309.
Chen, C. J., & Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public policy, 19(4-5), 285-310.
Cheng, E. C., & Courtenay, S. M. (2006). Board composition, regulatory regime and voluntary disclosure. The international journal of accounting, 41(3), 262-289.
Cheng, S. (2008). Board size and the variability of corporate performance. Journal of financial economics, 87(1), 157-176.
Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling theory: A review and assessment. Journal of management, 37(1), 39-67.
Cooke, T. E. (1989). Disclosure in the corporate annual reports of Swedish companies. Accounting and business research, 19(74), 113-124.
Cremers, K. M., & Nair, V. B. (2005). Governance mechanisms and equity prices. Journal of Finance, 60(6), 2859-2894.
Darmadi, S., & Sodikin, A. (2013). Information disclosure by family-controlled firms: The role of board independence and institutional ownership. Asian review of Accounting, 21(3), 223-240.
Desai, V. M. (2016). The behavioral theory of the (governed) firm: Corporate board influences on organizations’ responses to performance shortfalls. Academy of Management Journal, 59(3), 860-879.
Donnelly, R., & Mulcahy, M. (2008). Board structure, ownership, and voluntary disclosure in Ireland. Corporate Governance: An International Review, 16(5), 416-429.
Elfeky, M. I. (2017). The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt. The Journal of Finance and Data Science, 3(1-4), 45-59.
Enache, L., & Hussainey, K. (2020). The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance. Review of Quantitative Finance and Accounting, 54, 413-445.
Eng, L. L., & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of accounting and public policy, 22(4), 325-345.
Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of political economy, 88(2), 288-307.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The journal of law and Economics, 26(2), 301-325.
Fernandez, W. D., Thams, Y., & Lehrer, M. (2019). What does board capital really bring to the table?. American Journal of Business, 34(3/4), 134-147.
Francis, J. R., Khurana, I. K., & Pereira, R. (2005). Disclosure incentives and effects on cost of capital around the world. The accounting review, 80(4), 1125-1162.
Fuente, J. A., García-Sanchez, I. M., & Lozano, M. B. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141, 737-750.
Gamerschlag, R., Möller, K., & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5, 233-262.
Gandía, J. L. (2008). Determinants of internet‐based corporate governance disclosure by Spanish listed companies. Online information review, 32(6), 791-817.
Garcia-Meca, E., & Sanchez-Ballesta, J. P. (2010). The association of board independence and ownership concentration with voluntary disclosure: A meta-analysis. European Accounting Review, 19(3), 603-627.
Giacomini, D., Zola, P., Paredi, D., & Mazzoleni, M. (2020). Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities. Corporate Social Responsibility and Environmental Management, 27(4), 1552-1564.
Grüning, M. (2007). Drivers of corporate disclosure: a structural equation analysis in a Central European setting. Management Research News, 30(9), 646-660.
Guest, P. M. (2009). The impact of board size on firm performance: evidence from the UK. The European Journal of Finance, 15(4), 385-404.
Haddad, A. E., Baalbaki Shibly, F., & Haddad, R. (2020). Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC. Journal of Financial Reporting and Accounting, 18(2), 301-324.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1-3), 405-440.
Hillman, A. J., Cannella Jr, A. A., & Harris, I. C. (2002). Women and racial minorities in the boardroom: How do directors differ?. Journal of management, 28(6), 747-763.
Hillman, A. J., Cannella, A. A., & Paetzold, R. L. (2000). The resource dependence role of corporate directors: Strategic adaptation of board composition in response to environmental change. Journal of Management studies, 37(2), 235-256.
Hillman, A. J., Withers, M. C., & Collins, B. J. (2009). Resource dependence theory: A review. Journal of management, 35(6), 1404-1427.
Huafang, X., & Jianguo, Y. (2007). Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Managerial Auditing Journal 22(6), 604-619.
Huggins, R., & Johnston, A. (2010). Knowledge flow and inter-firm networks: The influence of network resources, spatial proximity and firm size. Entrepreneurship & regional development, 22(5), 457-484.
Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. the Journal of Finance, 48(3), 831-880.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Karajeh, A. I. S. (2020). Voluntary disclosure and earnings quality: evidence from ownership concentration environment. Management Research Review, 43(1), 35-55.
Katmon, N., & Farooque, O. A. (2020). Board independence and disclosure quality of the UK Investor Relation Magazine Award winning public firms: a matched-pair analysis. International Journal of Corporate Governance, 11(2), 152-201.
Kaufmann, D., Kraay, A., & Mastruzzi, M. (2009). Governance matters VIII: aggregate and individual governance indicators, 1996-2008. World bank policy research working paper, (4978).
Khan, M. T., Al‐Jabri, Q. M., & Saif, N. (2021). Dynamic relationship between corporate board structure and firm performance: Evidence from Malaysia. International Journal of Finance & Economics, 26(1), 644-661.
Lambert, R., Leuz, C., & Verrecchia, R. E. (2007). Accounting information, disclosure, and the cost of capital. Journal of accounting research, 45(2), 385-420.
Leung, S., & Horwitz, B. (2004). Director ownership and voluntary segment disclosure: Hong Kong evidence. Journal of International Financial Management & Accounting, 15(3), 235-260.
Lim, S., Matolcsy, Z., & Chow, D. (2007). The association between board composition and different types of voluntary disclosure. European Accounting Review, 16(3), 555-583.
Louie, J., Ahmed, K., & Ji, X. D. (2019). Voluntary disclosures practices of family firms in Australia. Accounting Research Journal 32(2),273-294.
Md Zaini, S., Sharma, U., Samkin, G., & Davey, H. (2020). Impact of ownership structure on the level of voluntary disclosure: A study of listed family-controlled companies in Malaysia. Accounting Forum, 44(1), pp1-34.
Mohamed, E. K., Basuony, M. A., & Hussain, M. M. (2017). Dissemination of corporate information via social media and networks in Africa. International journal of Corporate governance, 8(3-4), 236-267.
Moursli, R. M. (2020). The effects of board independence on busy directors and firm value: Evidence from regulatory changes in Sweden. Corporate Governance: an international review, 28(1), 23-46.
Munisi, G. (2023). Ownership Structure and Information Disclosure in Sub- Saharan Africa Countries. African Journal of Applied Research, 9(1), 51-77.
Munisi, G. H. (2017). Determinants of capital structure: evidence from Sub-Saharan Africa. International Journal of Managerial and Financial Accounting, 9(2), 182-199.
Munisi, G., Hermes, N., & Randøy, T. (2014). Corporate boards and ownership structure: Evidence from Sub-Saharan Africa. International Business Review, 23(4), 785-796.
Munisi, G., & Randøy, T. (2013). Corporate governance and company performance across Sub-Saharan African countries. Journal of Economics and Business, 70, 92-110.
Papke, L. E., & Wooldridge, J. M. (1996). Econometric methods for fractional response variables with an application to 401 (k) plan participation rates. Journal of applied econometrics, 11(6), 619-632.
Pfeffer, J. (1972). Size and Composition of Corporate Boards of Directors: The Organization and its Environment. Administrative Science Quarterly 17(2), 218-228.
Pfeffer, J. & Salancik, G. R. (1978) The external control of organizations: A resource-dependence perspective, Harper & Row, New York,
Pivac, S., Vuko, T., & Cular, M. (2017). Analysis of annual report disclosure quality for listed companies in transition countries. Economic research-Ekonomska istraživanja, 30(1), 721-731.
Puri, V., & Kumar, M. (2018). Factors influencing adoption and disclosure of voluntary corporate governance practices by the Indian listed firms. International Journal of Corporate Governance, 9(1), 91-126.
Raimo, N., Vitolla, F., Marrone, A., & Rubino, M. (2020). The role of ownership structure in integrated reporting policies. Business Strategy and the Environment, 29(6), 2238-2250.
Saha, R., & Kabra, K. C. (2022). Corporate governance and voluntary disclosure: Evidence from India. Journal of Financial Reporting and Accounting, 20(1), 127-160.
Samaha, K., Dahawy, K., Abdel‐Meguid, A., & Abdallah, S. (2012a). Propensity and comprehensiveness of corporate internet reporting in Egypt: do board composition and ownership structure matter?. International Journal of Accounting & Information Management 20(2), 142-170.
Samaha, K., Dahawy, K., Hussainey, K., & Stapleton, P. (2012b). The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt. Advances in Accounting, 28(1), 168-178.
Samaha, K., Khlif, H., & Hussainey, K. (2015). The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. Journal of International Accounting, Auditing and Taxation, 24, 13-28.
Sepasi, S., Kazempour, M., & Mansourlakoraj, R. (2016). Ownership structure and disclosure quality: Case of Iran. Procedia Economics and Finance, 36, 108-112.
Ullah, F., Jiang, P., Shahab, Y., Li, H. X., & Xu, L. (2020). Block ownership and CEO compensation: does board gender diversity matter?. Applied Economics, 52(6), 583-597.
Vitolla, F., Raimo, N., Rubino, M., & Garzoni, A. (2020). The determinants of integrated reporting quality in financial institutions. Corporate Governance: The International Journal of Business in Society 20(3), 429-444.
Ward, A. J., Brown, J. A., & Rodriguez, D. (2009). Governance bundles, firm performance, and the substitutability and complementarity of governance mechanisms. Corporate Governance: An International Review, 17(5), 646-660.
Weir, C., Laing, D., & McKnight, P. J. (2002). Internal and external governance mechanisms: their impact on the performance of large UK public companies. Journal of Business Finance & Accounting, 29(5‐6), 579-611.
Yermack, D. (1996). Higher market valuation of companies with a small board of directors. Journal of financial economics, 40(2), 185-211.
Zaid, M. A., Abuhijleh, S. T., & Pucheta‐Martínez, M. C. (2020). Ownership structure, stakeholder engagement, and corporate social responsibility policies: The moderating effect of board independence. Corporate Social Responsibility and Environmental Management, 27(3), 1344-1360.
Zamil, I. A., Ramakrishnan, S., Jamal, N. M., Hatif, M. A., & Khatib, S. F. A. (2021). Drivers of corporate voluntary disclosure: a systematic review. Journal of Financial Reporting and Accounting, ahead-of-print(ahead-of-print).