Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310610 
Year of Publication: 
2015
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 14 [Issue:] 4 [Year:] 2015 [Pages:] 770-790
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
This paper investigates the influence that an independently structured board exerts over implementing sound financial and non-financial disclosure mechanisms (especially regarding corporate governance mechanisms) in listed companies from four European emerging countries (Estonia, Poland, Hungary and Romania). Previous studies have shown that they usually trust more public disclosed information than the internal reports they have access to. This study brings evidence that in most cases the companies in the sample comply with the independence requirements. Regarding the boards' size, larger companies appoint more directors and larger audit committees. Finally, the study demonstrates that companies with larger audit committees disclose more financial and non-financial information.
Subjects: 
transparency
corporate governance
emerging countries
board independence
audit committee
JEL: 
G32
G34
Creative Commons License: 
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Document Type: 
Article

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