Impact of board independence on the quality of community disclosures in annual reports

Impact of board independence on the quality of community disclosures in annual reports

This study investigates the link between board independence and the quality of community disclosures in annual reports. Using content analysis and a panel dataset from UK FTSE350 companies the results indicate a statistically significant relationship between board independence, as measured by the pr...

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Bibliographic Details
Main Authors: Yekini, Kemi C., Adelopob, Ismail, Andrikopoulos, Panagiotis
Format: Article
Published: Elsevier 2015
Subjects:
Corporate governance; Non-executive directors; Board composition; Disclosure quality; Community disclosures; Stakeholders theory; Panel study
Online Access:https://eprints.nottingham.ac.uk/49489/

Internet

https://eprints.nottingham.ac.uk/49489/

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