Company’s annual report has been widely used by stakeholders such as investors, employees, suppliers, customers and creditors. Information included in annual report consists of both mandatory information required by law, regulations as well as accounting standard and voluntary information depended on management’s judgments. We find that voluntary information vary from company to company. From corporate governance field, we find that the company’s board of directors plays an important role in monitoring the management’s performance and have an impact on management’s judgment, including their decision to disclose information in annual report. Board of directors comprises inside and independent directors. Both of them have incentives to disclose information in annual report. In this study, we use quantitative method to examine the association between board composition and different types of voluntary disclosure in listed companies in the Shanghai stock exchange (SSE) of China and OMX Nordic Exchange Stockholm. The board composition is measured by the proportion of independent directors to total number of directors on the board. Voluntary disclosure has been classified into three categories: Strategic information, non-financial information and financial information. The results show that there is no significant association between board composition and voluntary disclosure from our samples Chinese and Swedish companies. However, we find association between different types of voluntary disclosure and firm characteristics. We find significant negative association between strategic information and financial leverage for Chinese companies. We find significant negative association between financial information and equity-based management compensation in Swedish companies. On comparison, we find that Swedish companies is inclined to disclose more financial information than Chinese companies while Chinese companies would like to disclose more strategic information than Swedish companies.

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Thesis (D. Min.)--Denver Seminary, 2006. / Includes bibliographical references (leaves 240-255).

Thesis (M.S.)--West Virginia University, 2009. / Title from document title page. Document formatted into pages; contains vi, 128 p. Includes abstract. Includes bibliographical references (p. 92-103).

Thesis (Ph.D.)--University of Nebraska-Lincoln, 2009. / Title from title screen (site viewed January 5, 2010). PDF text: x, 94 p. : col. ill. ; 816 Kb. UMI publication number: AAT 3359825. Includes bibliographical references. Also available in microfilm and microfiche formats.

Thesis (Ph. D.)--University of Hong Kong, 2010. / Includes bibliographical references (p. 125-129). Also available in print.

Thesis (M.A.P.S.)--Catholic Theological Union at Chicago, 2002. / Vita. Includes bibliographical references (leaves 55-57).

Thesis (Ph. D.)--University of Oregon, 2003. / Typescript. Includes vita and abstract. Includes bibliographical references (leaves 133-138). Also available for download via the World Wide Web; free to University of Oregon users.

Thesis (M.A.)--Eastern Illinois University. / Includes bibliographical references (leaves 53-58).

Thesis (M.A.)--West Virginia University, 2003. / Title from document title page. Document formatted into pages; contains v, 42 p. Includes abstract. Includes bibliographical references (p. 24-31).