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RELATIONSHIP BETWEEN INDEPENDENT DIRECTORS, OWNERSHIP CONCENTRATION AND LEVEL OF ENVIRONMENTAL INFORMATION DISCLOSURE |
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| รหัสดีโอไอ | |
| Creator | Jira Yammeesri |
| Title | RELATIONSHIP BETWEEN INDEPENDENT DIRECTORS, OWNERSHIP CONCENTRATION AND LEVEL OF ENVIRONMENTAL INFORMATION DISCLOSURE |
| Contributor | Seung Hwan Kang |
| Publisher | University of the Thai Chamber of Commerce |
| Publication Year | 2564 |
| Journal Title | UTCC International Journal of Business and Economics |
| Journal Vol. | 13 |
| Journal No. | 1 |
| Page no. | 73-100 |
| Keyword | Independent Directors, Ownership Concentration, Environmental Information Disclosure, Corporate Governance Mechanisms |
| URL Website | http://ijbejournal.com/ |
| Website title | ijbejournal |
| ISSN | 1906-5582 (paper) |
| Abstract | Purpose: The purpose of this research is to examine the relationship between independent directors, ownership concentration and level of environmental information disclosure. Data and Methodology: This study uses sample companies for 836 non-financial companies from year 2016 to 2017 listed on the Stock Exchange of Thailand. The multiple regression analysis is conducted to examine the relationship between independent directors, ownership concentration and level of environmental information disclosure. In addition, non-linear relationship of independent directors, ownership concentration and level of environmental information disclosure are investigated. Findings: The results show that there is a positive and significant relationship between independent directors and level of environmental information disclosure. In addition, the significant non-linear relationship between independent directors and level of environmental information disclosure is found. However, there is no significant relationship between ownership concentration and level of environmental information disclosure. In addition, board size, firm size and industry type are positively and significantly related to level of environmental information disclosure. |
