Transparency, corporate governance and firm performance in The Netherlands

Herman Clasinus van Beusichem, Abe de Jong, Douglas DeJong, Gerard Mertens

Research output: Contribution to journalArticleAcademic

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.
Original languageEnglish
Pages (from-to)308-322
Number of pages14
JournalMaandblad voor Accountancy en Bedrijfseconomie
Volume90
Issue number7/8
Publication statusPublished - 2016

Keywords

  • METIS-317953
  • IR-101332

Fingerprint Dive into the research topics of 'Transparency, corporate governance and firm performance in The Netherlands'. Together they form a unique fingerprint.

  • Cite this