NDLI: Board governance, disclosure of internal control attestation report and corporate performance

Content Provider	IEEE Xplore Digital Library
Author	Zhao Xi Guo Jun
Copyright Year	2013
Description	Author affiliation: Sch. of Manage., Tianjin Univ., Tianjin, China (Zhao Xi; Guo Jun)
Abstract	This paper gets a sample composed by 2318 A-share listed companies in Shanghai stock exchange and Shenzhen stock exchange for the period 2008-2010, measures board governance from three aspects of the structure, the professional and behavioral characteristics of the board, analyzes the effect of board governance on the disclosure decision of internal control attestation report, and then examines how board governance and disclosure of internal control attestation report affect the company's performance. The study found that board size and proportion of independent directors have a positive effect on the disclosure of internal control attestation report, two duty syncretic of the general manager and CEO has a significant adverse effect on disclosure of internal control attestation report, the ratio of accounting background directors and the establishment of audit committee have no effect on disclosure of internal control attestation report, and board governance, disclosure of internal control attestation report have a significant positive correlation on corporate performance.
Starting Page	845
Ending Page	851
File Size	354198
Page Count	7
File Format	PDF
ISBN	9781479904730
ISSN	21551855
e-ISBN	9781479904747
DOI	10.1109/ICMSE.2013.6586376
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2013-07-17
Publisher Place	China
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Industries Economics Correlation Decision making disclosure of internal control attestation report Companies corporate performance board governance Educational institutions voluntary information disclosure Board of Directors
Content Type	Text
Resource Type	Article

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1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
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9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

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