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      Determinants, mechanisms and consequences of corporate governance reporting: a research framework

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          Abstract

          Corporate governance disclosures form a key part of a company’s non-financial reporting. Several studies consider the determinants of corporate governance reporting, including external factors such as country-specific legislation and scandals, and internal factors such as financial performance, size and culture. Others consider the consequences of corporate governance reporting, using simple proxies for corporate governance mechanisms such as board composition characteristics to analyse the impact on financial reporting quality and company valuation. Yet the determinants and consequences of corporate governance reporting may be interlinked, and many quantitative studies fail to consider these links and their multiple effects adequately. Poor financial performance, for example, can be both a determinant and a consequence of the underlying governance mechanisms that corporate governance reporting aims to capture. The framework provided in this paper considers both the determinants and consequences of corporate governance and likely links between them, and also considers internal corporate governance mechanisms and the measures that are used as their proxies. In combining these three aspects of corporate governance and showing potential links, the framework offers insights into future research opportunities. The framework can be adapted to any country or organisational setting and also offers the opportunity to consider theories other than agency theory when studying corporate governance disclosures.

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          Most cited references73

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          Managing Legitimacy: Strategic and Institutional Approaches

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            Investor protection and corporate governance

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                Author and article information

                Contributors
                charl.devilliers@auckland.ac.nz
                r.dimes@auckland.ac.nz
                Journal
                J Manag Gov
                Journal of Management and Governance
                Springer US (New York )
                1385-3457
                1572-963X
                3 September 2020
                : 1-20
                Affiliations
                [1 ]GRID grid.9654.e, ISNI 0000 0004 0372 3343, The University of Auckland, ; Auckland, New Zealand
                [2 ]GRID grid.49697.35, ISNI 0000 0001 2107 2298, University of Pretoria, ; Pretoria, South Africa
                Author information
                http://orcid.org/0000-0002-0715-8957
                Article
                9530
                10.1007/s10997-020-09530-0
                7471492
                3493731d-21dd-4d58-82ae-6f6bc193e9c5
                © Springer Science+Business Media, LLC, part of Springer Nature 2020

                This article is made available via the PMC Open Access Subset for unrestricted research re-use and secondary analysis in any form or by any means with acknowledgement of the original source. These permissions are granted for the duration of the World Health Organization (WHO) declaration of COVID-19 as a global pandemic.

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                corporate governance model,corporate governance determinants,corporate governance mechanisms,corporate governance consequences

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