Abstract
ABSTRACT The purpose of this study is to examine the relationship between ownership structure and corporate disclosures of Thai financial institutions. Using multiple regression analysis, this study finds that ownership concentration has negative association with corporate disclosures (TDS) while institutional ownership has positive association. For controlled variables, firm size, firm leverage, and firm financial performance are positively associated to TDS. These results suggest that Thai financial institutions with highly dispersed ownership and high institutional ownership will disclose more. Keywords Ownership structure, Disclosure, Thai financial institutions
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