International Journal of Disclosure and Governance - Issue International Journal of Disclosure and Governance is one of the leading sources of authoritative and detailed information on leading-edge practice in governance and effective transparency of information for publicly listed companies. http://www.palgrave-journals.com/jdg/current_issue/ Palgrave Macmillan Ltd en International Journal of Disclosure and Governance 1741-3591 rights@palgrave.com International Journal of Disclosure and Governance http://www.palgrave-journals.com/pal/images/logos_b_o_w/jdg.gif http://www.palgrave-journals.com/jdg/ General commentary on European Union corporate governance proposals http://feeds.palgrave-journals.com/~r/jdg/rss/current/~3/gsJk_I3r164/jdg.2011.24 ]]> General commentary on European Union corporate governance proposals boards of directors shareholders corporate governance codes Richard Leblanc John Bankes André Fok Kam John RS Fraser Paul Gryglewicz Cynthia Hill Chris MacDonald Marie-Soleil Tremblay doi:10.1057/jdg.2011.24 International Journal of Disclosure and Governance 9, 1 (February 2012) December 8, 2011 International Journal of Disclosure and Governance December 8, 2011 http://dx.doi.org/10.1057/jdg.2011.24 ‘Post-Sarbanes–Oxley changes in the composition of boards: Have they impacted spending for audit services?’ http://feeds.palgrave-journals.com/~r/jdg/rss/current/~3/8DEGPdE4QvE/jdg.2011.12 ]]> ‘Post-Sarbanes–Oxley changes in the composition of boards: Have they impacted spending for audit services?’ Sarbanes–Oxley governance independent director audit fees boards natural experiment Timothy G Coville Gary Kleinman doi:10.1057/jdg.2011.12 International Journal of Disclosure and Governance 9, 36 (February 2012) June 23, 2011 International Journal of Disclosure and Governance June 23, 2011 http://dx.doi.org/10.1057/jdg.2011.12 Should those charged with corporate governance care about auditor offshoring? http://feeds.palgrave-journals.com/~r/jdg/rss/current/~3/ZNJlUDByb4M/jdg.2011.11 ]]> Should those charged with corporate governance care about auditor offshoring? offshoring audit quality audit committees Denise Dickins Brian Daugherty doi:10.1057/jdg.2011.11 International Journal of Disclosure and Governance 9, 52 (February 2012) June 9, 2011 International Journal of Disclosure and Governance June 9, 2011 http://dx.doi.org/10.1057/jdg.2011.11 Does the contribution of dividend to firm value depend on controlling shareholders? http://feeds.palgrave-journals.com/~r/jdg/rss/current/~3/BDPZW9fr-nY/jdg.2011.21 ]]> Does the contribution of dividend to firm value depend on controlling shareholders? dividend firm value controlling shareholders voting power agency theory Moncef Guizani Ezzeddine Abaoub doi:10.1057/jdg.2011.21 International Journal of Disclosure and Governance 9, 62 (February 2012) November 10, 2011 International Journal of Disclosure and Governance November 10, 2011 http://dx.doi.org/10.1057/jdg.2011.21 The influence of mandatory requirements on risk disclosure practices in Spain http://feeds.palgrave-journals.com/~r/jdg/rss/current/~3/Eny3KfPd6qg/jdg.2011.22 ]]> The influence of mandatory requirements on risk disclosure practices in Spain risk risk disclosure corporate governance regulation content analysis Spain Mónica Hernández-Madrigal María-Isabel Blanco-Dopico Beatriz Aibar-Guzmán doi:10.1057/jdg.2011.22 International Journal of Disclosure and Governance 9, 78 (February 2012) November 10, 2011 International Journal of Disclosure and Governance November 10, 2011 http://dx.doi.org/10.1057/jdg.2011.22