دانلود مقاله ISI انگلیسی شماره 51854
عنوان فارسی مقاله

میزان افشای حاکمیت شرکتی توسط بانک ها و شرکت های مالی ذکر شده در بورس اوراق بهادار نپال

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
51854 2014 15 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Extent of corporate governance disclosure by banks and finance companies listed on Nepal Stock Exchange
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Advances in Accounting, Volume 30, Issue 2, December 2014, Pages 425–439

کلمات کلیدی
بانک ها و موسسات مالی؛ حاکمیت شرکتی؛ افشا؛ بورس اوراق بهادار نپال؛ بانک راسترای نپال ؛ شرکتهای لیست شده
پیش نمایش مقاله
پیش نمایش مقاله میزان افشای حاکمیت شرکتی توسط بانک ها و شرکت های مالی ذکر شده در بورس اوراق بهادار نپال

چکیده انگلیسی

Corporate governance disclosure has seen renewed interest by researchers, policy makers, and regulating bodies internationally, but has remained only an emerging construct in Nepal. The primary purpose of this study was to assess the extent of mandatory corporate governance disclosure in Nepal. The secondary purpose was to examine the associations between the extent of disclosures and five firm-specific characteristics. The third purpose was to assess the significant determinants to explain variations of disclosures. The study's sampling frame consisted of 125 banking and finance companies listed on Nepal Stock Exchange. A sample size of 59 companies was randomly selected. On average, companies disclosed 91% of items in the mandatory category, 48% in the voluntary category, and 74% in total. A significant positive correlation existed between governance disclosures and firm characteristics of size, leverage, and foreign ownership. There was no significant relation between governance disclosure and listing age or profitability. With regards to determinants, bank size was a significant predictor of governance disclosure. Three regression models for total disclosures (DScore), mandatory disclosures [DScore (M)], and voluntary disclosures [DScore (V)] with three predictors of size, leverage, and foreign ownership were significant and explained 47%, 24%, and 54% variations respectively in total, mandatory, and voluntary corporate governance disclosures in Nepal. This research provides guidelines to policy makers and standard setters for developing future regulations and accounting policies.

خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.