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Keywords: Interlocking directorates
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Journal Articles
Journal of Financial Reporting and Accounting (2014) 12 (2): 135–160.
Published: 30 September 2014
... board interlocks. Differences in the diffusion of specific types of disclosures are found depending on the type of interlocking director. The results also show that interlock ties of the external auditors positively influence the associations with voluntary financial disclosures in the annual reports...

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