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
Permalink -

https://research.usq.edu.au/item/q0v9y/corporate-governance-compliance-and-disclosure-in-the-banking-sector-using-data-from-japan

Log in to edit

Download files

Other Documentation
2010-gsm-fcgc-program.pdf
File access level: Anyone

  • 2046
    total views
  • 433
    total downloads
  • 0
    views this month
  • 0
    downloads this month

Export as

Related outputs

Investigating the relationship between the elements of the IFRS conversion cost in the context of small island economies (Mauritius)
Boolaky, Pran Krishansing. 2010. "Investigating the relationship between the elements of the IFRS conversion cost in the context of small island economies (Mauritius) ." International Journal of Managerial and Financial Accounting. 2 (3), pp. 228-239. https://doi.org/10.1504/IJMFA.2010.034116
Determinants of the strength of accounting and reporting standards: A cross-country study
Boolaky, Pran Kishansing, Krishnamurti, Chandrasekhar and Hoque, Ariful. 2013. "Determinants of the strength of accounting and reporting standards: A cross-country study." Australasian Accounting Business and Finance Journal. 7 (4), pp. 17-36. https://doi.org/10.14453/aabfj.v7i4.3
Accounting developments in Africa: a study of the impact of colonisation and the legal systems on accounting standards in sub-Saharan African countries
Boolaky, Pran Krishansing. 2004. "Accounting developments in Africa: a study of the impact of colonisation and the legal systems on accounting standards in sub-Saharan African countries." Delhi Business Review. 5 (1), p. 123.
Determinants of accounting standards in the Southern African Development Community (SADC)
Boolaky, Pran Krishansing. 2003. "Determinants of accounting standards in the Southern African Development Community (SADC)." 2003 British Accounting Association, South Eastern Accounting Group Conference (BAA-SEAG) . London, United Kingdom Sep 2003 London, United Kingdom.
Corporate governance in the financial services sector of small island economies: a case study of Mauritius
Boolaky, Pran Krishansing. 2007. "Corporate governance in the financial services sector of small island economies: a case study of Mauritius." Corporate Ownership and Control. 4 (3), pp. 266-278.
The relevance and applicability of IAS in Madagascar: the perception of accounting practitioners
Boolaky, Pran Krishansing. 2003. "The relevance and applicability of IAS in Madagascar: the perception of accounting practitioners ." ICFAI Journal of Accounting Research. 2 (4), pp. 83-93.
Lifting the veil of GDP and re-defining the concept of development in the context of accounting
Boolaky, Pran Krishansing. 2004. "Lifting the veil of GDP and re-defining the concept of development in the context of accounting." IUP Journal of Applied Economics. 3 (6), pp. 60-75.
A historical analysis of the accounting development in Madagascar between 1900 to 2005: the journey from accounting plan to IFRS
Boolaky, Pran and Jallow, Kumba. 2008. "A historical analysis of the accounting development in Madagascar between 1900 to 2005: the journey from accounting plan to IFRS." Journal of Applied Accounting Research. 9 (2), pp. 126-144. https://doi.org/10.1108/09675420810900793
Measuring De Jure harmonisation: a content analysis of the accounting standards of three countries: South Africa, Mauritius and Tanzanian and International Financial Reporting Standards
Boolaky, Pran Krishansing. 2006. "Measuring De Jure harmonisation: a content analysis of the accounting standards of three countries: South Africa, Mauritius and Tanzanian and International Financial Reporting Standards ." Journal of Applied Accounting Research. 8 (2), pp. 110-146.
The importance and usefulness of financial reporting of municipalities: a case study of municipalities in Mauritius
Boolaky, Pran Krishansing. 2004. "The importance and usefulness of financial reporting of municipalities: a case study of municipalities in Mauritius." International Journal of Accounting, Auditing and Performance Evaluation. 1 (3), pp. 342 -362. https://doi.org/10.1504/IJAAPE.2004.005925
Investigating the impact of four proxies of agency costs on dividend policy in the context of listed companies of small island economies: a case study of Mauritius
Boolaky, Pran Krishansing. 2009. "Investigating the impact of four proxies of agency costs on dividend policy in the context of listed companies of small island economies: a case study of Mauritius." International Journal of Accounting and Finance. 1 (3), pp. 276-301. https://doi.org/10.1504/IJAF.2009.026624