Board leadership, outside directors' expertise and voluntary corporate disclosures

Ferdinand A. Gul; Sidney Leung

doi:10.1016/j.jaccpubpol.2004.07.001

Author(s)

Ferdinand A. Gul
Sidney Leung

Related Research Unit(s)

Department of Accountancy

Detail(s)

Original language	English
Pages (from-to)	351-379
Journal / Publication	Journal of Accounting and Public Policy
Volume	23
Issue number	5
Publication status	Published - Sep 2004

Link(s)

DOI	DOI https://doi.org/10.1016/j.jaccpubpol.2004.07.001 Final Published version
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Link to Scopus	https://www.scopus.com/record/display.uri?eid=2-s2.0-5744221329&origin=recordpage
Permanent Link	https://scholars.cityu.edu.hk/en/publications/publication(e3118533-0597-40c6-a892-9673669631be).html

Abstract

This study examines the linkages between board leadership structure in terms of CEO duality (CEOs who jointly serve as board chairs), the proportion of expert outside directors on the board (PENEDs) and voluntary corporate disclosures. Regression analyses of observations from 385 Hong Kong companies show that CEO duality is associated with lower levels of voluntary corporate disclosures. However, the negative CEO duality/voluntary disclosure association is weaker for firms with higher PENEDs suggesting that the expertise of non-executive directors (NEDs) moderates the CEO duality/corporate disclosures relationship. © 2004 Elsevier Inc. All rights reserved.

Research Area(s)

CEO duality, Corporate disclosures, Corporate governance, Non-executive director expertise

Citation Format(s)

[ RIS ] [ BibTeX ]

Board leadership, outside directors' expertise and voluntary corporate disclosures. / Gul, Ferdinand A.; Leung, Sidney.

In: Journal of Accounting and Public Policy, Vol. 23, No. 5, 09.2004, p. 351-379.

Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

Gul, FA & Leung, S 2004, 'Board leadership, outside directors' expertise and voluntary corporate disclosures', Journal of Accounting and Public Policy, vol. 23, no. 5, pp. 351-379. https://doi.org/10.1016/j.jaccpubpol.2004.07.001

Gul, F. A., & Leung, S. (2004). Board leadership, outside directors' expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy, 23(5), 351-379. https://doi.org/10.1016/j.jaccpubpol.2004.07.001

Gul FA, Leung S. Board leadership, outside directors' expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy. 2004 Sep;23(5):351-379. doi: 10.1016/j.jaccpubpol.2004.07.001

Gul, Ferdinand A. ; Leung, Sidney. / Board leadership, outside directors' expertise and voluntary corporate disclosures. In: Journal of Accounting and Public Policy. 2004 ; Vol. 23, No. 5. pp. 351-379.