Review Kritis Artikel "Board of Directors and Financial Transparency and Disclosure: Evidence from Italy" Karya Torchia and Calabro (2016)

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-01-28 DOI:10.47153/afs21.3232022

Imanda Firmantyas Putri Pertiwi

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Abstract

This study aims to make a critical review of Torchia & Calabro research in 2016 titled “Board of Directors and Financial Transparency and Disclosure: Evidence from Italy”. The critical review is carried out with the aim of mapping out future research opportunities that can be based on Torchia & Calabro's research. Future research that can be mapped out is research on corporate governance which is calculated by a total index which includes the characteristics of the board of directors and commissioners, characteristics of audits, remuneration, internal control and risk management. The relationship with voluntary disclosure which is also calculated by the total index which includes disclosure of the company's strategic management, disclosure of financial information and stock information, disclosure of information on company management structure, disclosure of information on the company's future mission and CSR disclosure. The research will be more comprehensive if it is added with the disclosure of the company's environmental management.

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评论Kritis Artikel《董事会与财务透明度和披露:来自意大利的证据》(Karya Torchia and Calabro, 2016)

本研究旨在对2016年Torchia & Calabro的一项名为“董事会与财务透明度和披露:来自意大利的证据”的研究进行批判性回顾。进行批判性审查的目的是根据Torchia & Calabro的研究制定未来的研究机会。未来可以规划的研究方向是对公司治理的研究。公司治理是通过一个综合指数来计算的，该指数包括董事会和董事特征、审计特征、薪酬特征、内部控制和风险管理。与自愿披露的关系也通过公司战略管理信息披露、财务信息和股票信息披露、公司管理结构信息披露、公司未来使命信息披露和企业社会责任披露等总指标来计算。如果加上公司环境管理的披露，研究将更加全面。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.