Boolaky, Pran Krishansing and Thomas, Kim (2010) Corporate governance compliance and disclosure in the banking sector: using data from Japan. In: FCGC 2010: Inaugural Finance and Corporate Governance Conference, 7-9 Apr 2010, Melbourne, Australia.
Using regression model this study investigates which characteristics of a bank is associated with the extent of corporate governance disclosure in Japan. The findings suggest that on average 8 banks out of a sample of 46 disclose optimal corporate governance information. The regression model results reveal in general that non-executive directors, cross-ownership, capital adequacy ratio and type of auditors are associated with the extent of corporate governance disclosure. Of these four variables, non-executive directors have a more significant impact on the extent of disclosure contrary to total assets and audit firms of banks in the context of Japan. The findings of this paper are relevant for corporate regulators, professional associations and developers of corporate governance code when designing or updating corporate governance code.
|Item Type:||Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)|
|Additional Information:||Copyright La Trobe University. See Program at http://www.latrobe.edu.au/__data/assets/file/0003/67305/2010-gsm-fcgc-program.pdf|
|Uncontrolled Keywords:||Japan; corporate governance; history; banking sector|
|Depositing User:||epEditor USQ|
|Date Deposited:||04 Jun 2011 11:04|
|Last Modified:||03 Jul 2013 00:40|
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