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Keywords: Internal governance
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Journal Articles
Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance
Available to Purchase
Journal of Accounting in Emerging Economies (2025) 15 (1): 138–175.
Published: 13 August 2024
... (complementary) relationship between the amount of disclosure and the proxies for board monitoring employed. This complementary relationship turns out to be the strongest among companies that have better internal governance but face a weaker institutional environment. There is little evidence...
Includes: Supplementary data
