European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals

Corporate Disclosure

The Influence of Corporate Governance Attributes and National Characteristics on Information Disclosures: A Case of Asean (Published)

This paper aims to investigate the impact of corporate governance and national characteristics on disclosure practices in ASEAN. The multiple regression models were tested through EVIEWS 10 with an ordinary least squares (OLS) method. Empirical results report that the extent of corporate disclosure in ASEAN is positively associated with a number of board meetings, level of regulation quality and level of rule of law; but it is negatively related to board size, board independence, level of political stability and absence of violence, level of government effectiveness and level of control of corruption. The obtained results provide empirical evidence for the regulators who would like to enhance a flavor business environment within ASEAN. The paper contributes to the international disclosure literature by offering a new insight into the influence of corporate governance mechanisms and national characteristics on information disclosure practices in a group of developing countries.

Keywords: ASEAN, Corporate Disclosure, Corporate Governance, Listed Company, National Characteristics

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