Please use this identifier to cite or link to this item: http://repository.kln.ac.lk/handle/123456789/18308
Title: Corporate Governance and Voluntary Disclosure Level: Evidence from Banking and Finance Companies in Sri Lanka.
Authors: Panditharathna, K. M.
Abeywardana, N. L. E.
Keywords: Banking and Finance Company
Corporate Governance
CSE
Panel Data Analysis
Voluntary Disclosures
Issue Date: 2017
Publisher: 8th International Conference on Business & Information ICBI – 2017, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka.
Citation: Panditharathna, K. M., and Abeywardana, N. L. E. (2017). Corporate Governance and Voluntary Disclosure Level: Evidence from Banking and Finance Companies in Sri Lanka. 8th International Conference on Business & Information ICBI – 2017, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka. p.05.
Abstract: Drawing on the Agency Theory, the main objective of this research is to identify the relationship between corporate governance variables and voluntary disclosure level in banking and finance companies listed in the Colombo Stock Exchange (CSE). Sri Lanka. This study developed a voluntary disclosure index which includes 83 items under 9 sub categories. Through the content analysis for the period between 2012 and 2015 exhaust to gauging the levels of disclosures and panel data analysis used to measure the relationships. Moreover this study used size of the board, proportion of independent directors, and board with female directors and a large audit firm as independent variables and size of the firm, profitability, age and leverage are used as control variables. Empirical results show that independent directors and female directors on the board have significant positive relationships with voluntary disclosures whereas the board size has an insignificant positive relationship with voluntary disclosures and there is a significant negative relationship between voluntary disclosures and corporate governance.
URI: http://repository.kln.ac.lk/handle/123456789/18308
Appears in Collections:ICBI 2017

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