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What is Corporate Governance Model

Chapter 7
Global Perspectives on Information Security Regulations: Compliance, Controls, and Assurance
Corporate governance structure, comprising the bodies responsible for managing and controlling companies.
Published in Chapter:
Corporate Governance and Financial Risk Disclosure: Empirical Evidence in the Portuguese Capital Market
Kátia Lemos (Research Centre on Accounting and Taxation, Polytechnic Institute of Cávado and Ave, Portugal), Sara Serra (Research Centre on Accounting and Taxation, Polytechnic Institute of Cávado and Ave, Portugal), Filipa Pacheco (Management School, Polytechnic Institute of Cávado and Ave, Portugal), and Maria Sofia Martins (Management School, Polytechnic Institute of Cávado and Ave, Portugal)
Copyright: © 2022 |Pages: 33
DOI: 10.4018/978-1-7998-8390-6.ch007
Abstract
The aim of this study is to analyze the influence of certain characteristics associated with the corporate governance model on the level of disclosure of financial risks in non-financial entities listed in Euronext Lisbon. For this purpose, a content analysis of the reports and accounts of those companies was conducted for the periods 2017 to 2019 through a disclosure index based on the disclosure requirements contained in international financial reporting standards. Subsequently, in order to assess the influence of the corporate governance model on the level of risk disclosure, several simple linear regression models were estimated, which correlate the disclosure index with certain characteristics associated with the board of directors and the auditor. The results obtained show that larger boards of directors with greater gender diversity and auditors belonging to the Big 4 positively influence the level of disclosure of financial risks.
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Chapter 7
Equilibrium in Corporate Governance: Effects in Developing Countries
Characteristic combination of external and internal corporate governance mechanisms in an institutional framework or country, for example the Anglo-Saxon, Continental, and Japanese corporate governance models.
Published in Chapter: Equilibrium in Corporate Governance: Effects in Developing Countries; From: Corporate Governance Models and Applications in Developing Economies
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