Corporate governance disclosures in the New Zealand agricultural companies
Livestock, agriculture, and horticulture products are essential in the New Zealand economic sustainable development. Consequently performance and governance of active companies in these areas of business are constantly monitored by the public through legislators, stock market, government agencies, and media. Practically corporate governance disclosures are providing essential information for such monitoring and analysis. This paper intention includes critically evaluate corporate governance disclosures of agriculture companies. Implementation of the content analysis methodology enables this research project to present analysis of the level of compliance with the 2004 Corporate Governance Principles and Guidelines that put forwarded by the New Zealand Stock Exchange (governance related disclosure and their non-listed counterpart as expected providing even less disclosure in this area. The financial and governance reports of these companies are suffering from deficient transparency in the area of corporate governance.... [Show full abstract]
Keywordscorporate governance; agricultural companies; NZX corporate governance codes; corporate governance compliance score; Corporate Governance Compliance Index
Fields of Research150303 Corporate Governance and Stakeholder Engagement; 1503 Business and Management; 070106 Farm Management, Rural Management and Agribusiness; 1501 Accounting, Auditing and Accountability
© 2017 The Authors This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). http://creativecommons.org/licenses/by-nc/4.0
CitationRoudaki, J., & Shahwan, Y. (2017). Corporate governance disclosures in the New Zealand agricultural companies. Corporate Board: role, duties and composition, 13(1), 6-20. doi:10.22495/cbv13i1p1
The following license files are associated with this item:
Except where otherwise noted, this item's license is described as Creative Commons Attribution-NonCommercial
Showing items related by title, author, creator and subject.
Arslan, Muhammad (Lincoln University, 2019)Economic globalization has encouraged debate on the differences and similarities among national corporate governance (CG) systems. However, in today’s world, it is pivotal to study how (and to what extent) CG is shaped by ...
A study on the corporate governance of Singapore firms: the difference between Goverment-Linked Companies (GLCs) and Non-GLCs Lim, Ching E. (Lincoln University, 2006)The objective of this research is to examine if there is a difference between GLCs and non-GLCs in Singapore, in terms of corporate governance. An index made up of 35 corporate governance factors will be used to compile a ...
Bian, Chao (Lincoln University, 2016-05-12)This study aims at examining the effects of Chief Executive Officers’ (CEOs) option incentives on corporate risk-taking and share market performance based on a panel data set drawn from the 137 largest (by market capitalisation) ...