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Purpose – This research aims to identify the factors underlying the corporate governance disclosure policies of the world’s largest multinational companies (MNCs) based on the following: (1) national factors related to the MNCs’ home countries (2) governance factors related to their governance systems and (3) operational factors arising from the operational characteristics of the MNCs. Methodology – Our sample includes 159 MNCs from 24 countries representing three geographic regions. The corporate governance disclosure policy is examined in terms of level and quality of disclosed information in two different mediums (traditional i.e .paper vs. websites). Results – Multiple linear regressions indicate that national factors, especially cultural ones, are important determinants of MNCs corporate governance disclosure policy in the traditional print mediums. National factors, however, seem to play no part in governance disclosures on the internet but can rather be explained by the international MNCs listing status. Practical implications – This study could guide the harmonization efforts of international standard setters in identifying factors leading to different governance disclosure behaviors and the disclosure medium most influenced by these factors.

An analysis of the determinants of corporate governance disclosure policies in multinational enterprises: A multi- medium study