Show simple item record

dc.contributor.advisorBoolaky, Pran
dc.contributor.authorThomas, Kim Laurelen_US
dc.date.accessioned2018-01-23T02:48:20Z
dc.date.available2018-01-23T02:48:20Z
dc.date.issued2013en_US
dc.identifier.urihttp://hdl.handle.net/10072/367020
dc.description.abstractThis study investigates the determinants of the disclosure of corporate governance practices using a sample of 5200 companies from the OECD member countries. The OECD has thirty-four members but they differ, among other things, by their regulatory frameworks and cultures which impact of the companies’ decision of ‘what to and what not to’ disclose on corporate governance practices. Extant literature is very wealthy on corporate disclosure practices mainly in the area of accounting, but scant on disclosure of corporate governance practices by companies and peculiarly in the OECD countries whose governance practices play a crucial role in the global economy. This research addresses the following themes on corporate governance: (1) disclosure of corporate governance practices, (2) impact of regulatory framework, culture and regulatory focus on the disclosure practices at both companies’ level and country level. Based on (1) Hofstede cultural theory in its contemporary form the research argues that a high level of disclosure is likely to be associated with companies’ in countries with low Power Distance; (2) the strength of regulatory framework to argue that disclosure is higher in countries with strong regulatory framework and (3) regulatory focus theory (RFT) to argue that companies in countries which are promotion focus disclose more than companies in countries which are prevention focus. This research collects firm level data from RiskMetrics and country level data from the World Economic Forum Report and then uses optimal scaling technique (OS) and multivariate logistic regression (MLRA) to analyse the data. It adds to the literature by providing empirical and theoretical evidence on the determinants of disclosure of corporate governance practices in the OECD.en_US
dc.languageEnglishen_US
dc.publisherGriffith Universityen_US
dc.publisher.placeBrisbaneen_US
dc.rights.copyrightThe author owns the copyright in this thesis, unless stated otherwise.en_US
dc.subject.keywordsCorporate governanceen_US
dc.subject.keywordsCorporation regulatory frameworksen_US
dc.subject.keywordsHofstede cultural theoryen_US
dc.subject.keywordsImpact of regulatory frameworksen_US
dc.titleCorporate Governance Disclosure Practices in the OECDen_US
dc.typeGriffith thesisen_US
gro.facultyGriffith Business Schoolen_US
gro.hasfulltextFull Text
dc.contributor.otheradvisorHuang, Allen
dc.rights.accessRightsPublicen_US
gro.identifier.gurtIDgu1379896280710en_US
gro.source.ADTshelfnoADT0en_US
gro.source.GURTshelfnoGURTen_US
gro.thesis.degreelevelThesis (PhD Doctorate)en_US
gro.thesis.degreeprogramDoctor of Philosophy (PhD)en_US
gro.departmentGriffith Business Schoolen_US


Files in this item

This item appears in the following Collection(s)

Show simple item record