The influence of ownership structures and board practices on corporate social disclosures in a developing country

Rashid, Afzalur and Lodh, Sudhir (2008) The influence of ownership structures and board practices on corporate social disclosures in a developing country. In: British Accounting Association Annual Conference, 2008.

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Abstract

In recent times the debate on ‘corporate social disclosures’ (CSD) has become increasingly prominent in the social accounting and corporate governance literature. A host of studies has been conducted on CSD practices in developed countries. However, such studies are relatively rare in respect of developing countries. This study investigates whether ownership concentration and the imposition of regulation on corporate governance practices (including a change of board composition) influence voluntary CSD practices in developing countries. The results show that the imposition of regulation on corporate governance practices can significantly influence CSD practices in a developing country such as Bangladesh.


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Item Type: Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed: Yes
Item Status: Live Archive
Faculty / Department / School: Historic - Faculty of Business - School of Accounting, Economics and Finance
Date Deposited: 18 Dec 2017 03:59
Last Modified: 18 Dec 2017 05:28
Uncontrolled Keywords: Bangladesh, Developing Country, Corporate Governance, Corporate Social Disclosures, Board Composition, Ownership structure, Pro-regulation.
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
URI: http://eprints.usq.edu.au/id/eprint/9123

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