The influence of ownership structures and board practices on corporate social disclosures in a developing country

Paper

Rashid, Afzalur and Lodh, Sudhir. 2008. "The influence of ownership structures and board practices on corporate social disclosures in a developing country." British Accounting Association Annual Conference (2008). London, United Kingdom 15 - 16 Sep 2008
Paper/Presentation Title

The influence of ownership structures and board practices on corporate social disclosures in a developing country

Presentation TypePaper
AuthorsRashid, Afzalur (Author) and Lodh, Sudhir (Author)
Journal or Proceedings TitleBritish Accounting Association Annual Conference
Number of Pages1
Year2008
Conference/EventBritish Accounting Association Annual Conference (2008)
Event Details
British Accounting Association Annual Conference (2008)
Event Date
15 to end of 16 Sep 2008
Event Location
London, United Kingdom
Abstract

In recent times the debate on ‘corporate social disclosures’ (CSD) has become increasingly prominent in the social accounting and corporate governance literature. A host of studies has been conducted on CSD practices in developed countries. However, such studies are relatively rare in respect of developing countries. This study investigates whether ownership concentration and the imposition of regulation on corporate governance practices (including a change of board composition) influence voluntary CSD practices in developing countries. The results show that the imposition of regulation on corporate governance practices can significantly influence CSD practices in a developing country such as Bangladesh.

KeywordsBangladesh, Developing Country, Corporate Governance, Corporate Social Disclosures, Board Composition, Ownership structure, Pro-regulation.
ANZSRC Field of Research 2020350107. Sustainability accounting and reporting
Byline AffiliationsUniversity of Wollongong
University of Western Sydney
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