Transparency, corporate governance and firm performance in The Netherlands
We explore the relations between transparency, corporate governance, and performance for Dutch exchange-listed firms over 1997-2007. Our measure for transparency is based on annual report information. In 2005 a new accounting standard (IFRS) became mandatory and applicable to the annual reports of D...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Pensoft
2016-08-01
|
| Series: | MAB |
| Online Access: | https://mab-online.nl/article/31343/download/pdf/ |
| _version_ | 1818648925096116224 |
|---|---|
| author | Henry van Beusichem Abe de Jong Douglas DeJong Gerard Mertens |
| author_facet | Henry van Beusichem Abe de Jong Douglas DeJong Gerard Mertens |
| author_sort | Henry van Beusichem |
| collection | DOAJ |
| description | We explore the relations between transparency, corporate governance, and performance for Dutch exchange-listed firms over 1997-2007. Our measure for transparency is based on annual report information. In 2005 a new accounting standard (IFRS) became mandatory and applicable to the annual reports of Dutch listed firms. We investigate the effects of IFRS by comparing pre and post IFRS periods. We find that under IFRS transparency has increased substantially, and that the determinants of transparency have also changed. Pre-IFRS, disclosure is mainly driven by firm size, leverage and protective preference shares. Post-IFRS, we observe very little variation in disclosure practices. |
| first_indexed | 2024-12-17T01:26:10Z |
| format | Article |
| id | doaj.art-6295e1ad284a4c2e8206737c89034d7e |
| institution | Directory Open Access Journal |
| issn | 2543-1684 |
| language | English |
| last_indexed | 2024-12-17T01:26:10Z |
| publishDate | 2016-08-01 |
| publisher | Pensoft |
| record_format | Article |
| series | MAB |
| spelling | doaj.art-6295e1ad284a4c2e8206737c89034d7e2022-12-21T22:08:41ZengPensoftMAB2543-16842016-08-01907/830832210.5117/mab.90.3134331343Transparency, corporate governance and firm performance in The NetherlandsHenry van BeusichemAbe de JongDouglas DeJongGerard MertensWe explore the relations between transparency, corporate governance, and performance for Dutch exchange-listed firms over 1997-2007. Our measure for transparency is based on annual report information. In 2005 a new accounting standard (IFRS) became mandatory and applicable to the annual reports of Dutch listed firms. We investigate the effects of IFRS by comparing pre and post IFRS periods. We find that under IFRS transparency has increased substantially, and that the determinants of transparency have also changed. Pre-IFRS, disclosure is mainly driven by firm size, leverage and protective preference shares. Post-IFRS, we observe very little variation in disclosure practices.https://mab-online.nl/article/31343/download/pdf/ |
| spellingShingle | Henry van Beusichem Abe de Jong Douglas DeJong Gerard Mertens Transparency, corporate governance and firm performance in The Netherlands MAB |
| title | Transparency, corporate governance and firm performance in The Netherlands |
| title_full | Transparency, corporate governance and firm performance in The Netherlands |
| title_fullStr | Transparency, corporate governance and firm performance in The Netherlands |
| title_full_unstemmed | Transparency, corporate governance and firm performance in The Netherlands |
| title_short | Transparency, corporate governance and firm performance in The Netherlands |
| title_sort | transparency corporate governance and firm performance in the netherlands |
| url | https://mab-online.nl/article/31343/download/pdf/ |
| work_keys_str_mv | AT henryvanbeusichem transparencycorporategovernanceandfirmperformanceinthenetherlands AT abedejong transparencycorporategovernanceandfirmperformanceinthenetherlands AT douglasdejong transparencycorporategovernanceandfirmperformanceinthenetherlands AT gerardmertens transparencycorporategovernanceandfirmperformanceinthenetherlands |