Corporate governance compliance and disclosure in the banking sector: using data from Japan

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.

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Abstract

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.


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Item Type: Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed: Yes
Item Status: Live Archive
Additional Information: Copyright La Trobe University. See Program at http://www.latrobe.edu.au/__data/assets/file/0003/67305/2010-gsm-fcgc-program.pdf
Depositing User: epEditor USQ
Faculty / Department / School: Historic - Faculty of Business - School of Accounting, Economics and Finance
Date Deposited: 04 Jun 2011 11:04
Last Modified: 03 Jul 2013 00:40
Uncontrolled Keywords: Japan; corporate governance; history; banking sector
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1502 Banking, Finance and Investment > 150203 Financial Institutions (incl. Banking)
15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150303 Corporate Governance and Stakeholder Engagement
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
Socio-Economic Objective (SEO2008): B Economic Development > 90 Commercial Services and Tourism > 9001 Financial Services > 900199 Financial Services not elsewhere classified
Identification Number or DOI: doi: 10.2139/ssrn.1536879
URI: http://eprints.usq.edu.au/id/eprint/19199

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