Institutional Ownership, Internal Control, and Disclosure Transparency

Abstract

In this study, we investigate whether higher institutional ownership is related to better internal controls and whether better internal control is associated with a higher quality of transparency.

Citation

Fang, F. and Zhou, H. (2012), "Institutional Ownership, Internal Control, and Disclosure Transparency", Choi, J.J. and Sami, H. (Ed.) Transparency and Governance in a Global World (International Finance Review, Vol. 13), Emerald Group Publishing Limited, Leeds, pp. 11-37. https://doi.org/10.1108/S1569-3767(2012)0000013004