Transparency, corporate governance and firm performance in The Netherlands

Henry van Beusichem; Abe de Jong; Douglas V DeJong; Gerard Mertens

doi:10.5117/mab.90.31343

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Transparency, corporate governance and firm performance in The Netherlands

Journal article

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Transparency, corporate governance and firm performance in The Netherlands

Henry van Beusichem, Abe de Jong, Douglas V DeJong and Gerard Mertens

Maandblad Voor Accountancy en Bedrijfseconomie, Vol.90(7/8), pp.308-322

08/26/2016

DOI: 10.5117/mab.90.31343

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Abstract

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.

Details

Title: Subtitle: Transparency, corporate governance and firm performance in The Netherlands
Creators: Henry van Beusichem
Abe de Jong - Erasmus University Rotterdam
Douglas V DeJong - University of Iowa
Gerard Mertens - Open University of the Netherlands
Resource Type: Journal article
Publication Details: Maandblad Voor Accountancy en Bedrijfseconomie, Vol.90(7/8), pp.308-322
DOI: 10.5117/mab.90.31343
ISSN: 0924-6304
eISSN: 2543-1684
Number of pages: 15
Language: English
Date published: 08/26/2016
Academic Unit: Accounting
Record Identifier: 9984963134702771

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