Name
The Use of Te Reo Māori in Corporate Disclosures – Does Directors’ International and Domestic Exposure Matter?
Date & Time
Tuesday, July 7, 2026, 11:30 AM - 11:55 AM
Description
| Prior studies have studied the effects of corporate voluntary disclosure. This paper examines the impact of directors’ educational and professional exposure (both foreign and domestic) on a specific form of disclosure that reflects a firm’s alignment with societal changes. In other words, the nature of directors’ experience can affect the manner in which they make their corporate disclosure. Prior studies have looked at level of education, industry experience, and level of independence as features of human capital. Our paper explores the effects of social features. Employing ordinary least squares (OLS) regression analysis, we test the effects of directors’ international and domestic exposures on the extent of Te Reo Māori usage in annual reports, measured as the proportion of Te Reo Māori words relative to the total word count. The empirical analysis is based on 393 firm-year observations spanning eight years from 2017 to 2024. The results indicate that firms whose boards include directors with overseas educational and professional experience are less likely to promote the use of Te Reo Māori in corporate disclosures. Although directors with predominantly domestic exposure are associated with greater use of Te Reo Māori, this relationship is not statistically significant. |
Speakers
Keywords
Dual language financial reporting; indigenous languages; Directors’ educational and industry exposures; New Zealand; Te Reo Māori
Theme
INTERDISCIPLINARY
Author 1
Sureshchandra Ramachandra
Author 2
Asheq Rahman