The Association between Board of Directors Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul

The main aim of this study is to investigate the association between some board of directors characteristics (board independence, board size, board meetings and role duality) and the level of voluntary disclosure in annual reports of listed banks in Borsa Istanbul The deductive approach was adopt...

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Autores principales:	Isam Abdelhafid A. Milad, Ali Altug Bicer
Formato:	article
Lenguaje:	AR EN
Publicado:	Ziane Achour University of Djelfa 2020
Materias:	board of directors characteristics borsa istanbul voluntary disclosure Social Sciences H Commerce HF1-6182
Acceso en línea:	https://doaj.org/article/01d3075f46aa427ca7404eedf7a7d792
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spelling	oai:doaj.org-article:01d3075f46aa427ca7404eedf7a7d7922021-12-02T13:31:42ZThe Association between Board of Directors Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul2676-184X2710-885610.48100/merj.v2i1.81https://doaj.org/article/01d3075f46aa427ca7404eedf7a7d7922020-03-01T00:00:00Zhttps://mer-j.com/merj/index.php/merj/article/view/81https://doaj.org/toc/2676-184Xhttps://doaj.org/toc/2710-8856The main aim of this study is to investigate the association between some board of directors characteristics (board independence, board size, board meetings and role duality) and the level of voluntary disclosure in annual reports of listed banks in Borsa Istanbul The deductive approach was adopted by developing hypotheses based on the relevant theories and findings of previous studies. Also, the panel data strategy was applied to analyze the collected data from annual reports across five years (2013-2017). The univariate statistical analysis and the multivariate Feasible Generalized Least Squares regression model are used in this study. The results showed that board independence, board size and board meetings were positively and significantly associated with the level of voluntary disclosure, whilst role duality was negatively but no significantly associated with the level of voluntary disclosure. The results also indicated that all bank characteristics were positively and significantly associated with the level of voluntary disclosure. Most prior studies on voluntary disclosure practices have been undertaken in the developed countries and a few of them have focused on voluntary disclosure practices in the banking sector during a number of years (longitudinally). There is a requirement for more empirical studies in this area to confirm or disprove the previous results. This study will add value to the knowledge in the disclosure literature by clarifying the relationship between the board of directors' characteristics and voluntary disclosure in the banking sector of developing countries.Isam Abdelhafid A. MiladAli Altug BicerZiane Achour University of Djelfaarticleboard of directors characteristicsborsa istanbulvoluntary disclosureSocial SciencesHCommerceHF1-6182ARENمجلة بحوث الإدارة والاقتصاد, Vol 2, Iss 1, Pp 166-185 (2020)
institution	DOAJ
collection	DOAJ
language	AR EN
topic	board of directors characteristics borsa istanbul voluntary disclosure Social Sciences H Commerce HF1-6182
spellingShingle	board of directors characteristics borsa istanbul voluntary disclosure Social Sciences H Commerce HF1-6182 Isam Abdelhafid A. Milad Ali Altug Bicer The Association between Board of Directors Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul
description	The main aim of this study is to investigate the association between some board of directors characteristics (board independence, board size, board meetings and role duality) and the level of voluntary disclosure in annual reports of listed banks in Borsa Istanbul The deductive approach was adopted by developing hypotheses based on the relevant theories and findings of previous studies. Also, the panel data strategy was applied to analyze the collected data from annual reports across five years (2013-2017). The univariate statistical analysis and the multivariate Feasible Generalized Least Squares regression model are used in this study. The results showed that board independence, board size and board meetings were positively and significantly associated with the level of voluntary disclosure, whilst role duality was negatively but no significantly associated with the level of voluntary disclosure. The results also indicated that all bank characteristics were positively and significantly associated with the level of voluntary disclosure. Most prior studies on voluntary disclosure practices have been undertaken in the developed countries and a few of them have focused on voluntary disclosure practices in the banking sector during a number of years (longitudinally). There is a requirement for more empirical studies in this area to confirm or disprove the previous results. This study will add value to the knowledge in the disclosure literature by clarifying the relationship between the board of directors' characteristics and voluntary disclosure in the banking sector of developing countries.
format	article
author	Isam Abdelhafid A. Milad Ali Altug Bicer
author_facet	Isam Abdelhafid A. Milad Ali Altug Bicer
author_sort	Isam Abdelhafid A. Milad
title	The Association between Board of Directors Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul
title_short	The Association between Board of Directors Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul
title_full	The Association between Board of Directors Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul
title_fullStr	The Association between Board of Directors Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul
title_full_unstemmed	The Association between Board of Directors Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul
title_sort	association between board of directors characteristics and the level of voluntary disclosure: evidence from listed banks in borsa istanbul
publisher	Ziane Achour University of Djelfa
publishDate	2020
url	https://doaj.org/article/01d3075f46aa427ca7404eedf7a7d792
work_keys_str_mv	AT isamabdelhafidamilad theassociationbetweenboardofdirectorscharacteristicsandthelevelofvoluntarydisclosureevidencefromlistedbanksinborsaistanbul AT alialtugbicer theassociationbetweenboardofdirectorscharacteristicsandthelevelofvoluntarydisclosureevidencefromlistedbanksinborsaistanbul AT isamabdelhafidamilad associationbetweenboardofdirectorscharacteristicsandthelevelofvoluntarydisclosureevidencefromlistedbanksinborsaistanbul AT alialtugbicer associationbetweenboardofdirectorscharacteristicsandthelevelofvoluntarydisclosureevidencefromlistedbanksinborsaistanbul
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The Association between Board of Directors Characteristics and the Level of Voluntary Disclosure: Evidence from Listed Banks in Borsa Istanbul

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