Corporate governance compliance and disclosure in the banking sector: using data from Japan

Paper


Boolaky, Pran Krishansing and Thomas, Kim. 2010. "Corporate governance compliance and disclosure in the banking sector: using data from Japan ." Balachandran, Balasingham (ed.) Inaugural Finance and Corporate Governance Conference (FCGC 2010). Melbourne, Australia 07 - 09 Apr 2010 Melbourne, Australia. https://doi.org/10.2139/ssrn.1536879
Paper/Presentation Title

Corporate governance compliance and disclosure in the banking sector: using data from Japan

Presentation TypePaper
AuthorsBoolaky, Pran Krishansing (Author) and Thomas, Kim (Author)
EditorsBalachandran, Balasingham
Journal or Proceedings TitleProceedings of the Inaugural Finance and Corporate Governance Conference (FCGC 2010)
Number of Pages29
Year2010
Place of PublicationMelbourne, Australia
Digital Object Identifier (DOI)https://doi.org/10.2139/ssrn.1536879
Web Address (URL) of Conference Proceedingshttp://www.latrobe.edu.au/__data/assets/file/0003/67305/2010-gsm-fcgc-program.pdf
Conference/EventInaugural Finance and Corporate Governance Conference (FCGC 2010)
Event Details
Inaugural Finance and Corporate Governance Conference (FCGC 2010)
Parent
Finance and Corporate Governance Conference
Event Date
07 to end of 09 Apr 2010
Event Location
Melbourne, Australia
Abstract

Using regression model this study investigates which characteristics of a bank is associated with the extent of corporate governance disclosure in Japan. The findings suggest that on average 8 banks out of a sample of 46 disclose optimal corporate governance information. The regression model results reveal in general that non-executive directors, cross-ownership, capital adequacy ratio and type of auditors are associated with the extent of corporate governance disclosure. Of these four variables, non-executive directors have a more significant impact on the extent of disclosure contrary to total assets and audit firms of banks in the context of Japan. The findings of this paper are relevant for corporate regulators, professional associations and developers of corporate governance code when designing or updating corporate governance code.

KeywordsJapan; corporate governance; history; banking sector
ANZSRC Field of Research 2020350204. Financial institutions (incl. banking)
350799. Strategy, management and organisational behaviour not elsewhere classified
350102. Auditing and accountability
Public Notes

Copyright La Trobe University.

Byline AffiliationsSchool of Accounting, Economics and Finance
La Trobe University
Institution of OriginUniversity of Southern Queensland
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