Corporate Governance and Voluntary Disclosure: A Study on the Banking Industry of Kazakhstan
Rashid Makarov, Nurlan Orazalin, and Monowar Mahmood
Bang College of Business, KIMEP University, Almaty, Kazakhstan
Abstract
This study aims at investigating the extent and determinants of voluntary disclosures and their relationship with the corporate governance (CG) aspects of banking companies in Kazakhstan. The empirical results suggest that the number of outside directors has significant positive impact on a disclosure score. Increase in bank size also leads to a higher degree of voluntary reporting. However, our findings indicate that those voluntary reporting practices did not improve over time. This study has some policy implications. ...
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