Review Kritis Artikel "Board of Directors and Financial Transparency and Disclosure: Evidence from Italy" Karya Torchia and Calabro (2016)

This study aims to make a critical review of Torchia & Calabro research in 2016 titled “Board of Directors and Financial Transparency and Disclosure: Evidence from Italy”. The critical review is carried out with the aim of mapping out future research opportunities that can be based on Torchia & Calabro's research. Future research that can be mapped out is research on corporate governance which is calculated by a total index which includes the characteristics of the board of directors and commissioners, characteristics of audits, remuneration, internal control and risk management. The relationship with voluntary disclosure which is also calculated by the total index which includes disclosure of the company's strategic management, disclosure of financial information and stock information, disclosure of information on company management structure, disclosure of information on the company's future mission and CSR disclosure. The research will be more comprehensive if it is added with the disclosure of the company's environmental management.