The influence of business group control over firm disclosure in offshore financial centres: Evidence from the Caribbean

Using a unique, hand-collected sample of 169 firms in the Caribbean region, this paper explores an interrelationship between business group (BG) control, institutional factors and firm-level transparency in offshore financial centres. Our analysis shows that BG control is positively associated with the degree of information disclosure in these generally secretive jurisdictions. This relationship is moderated by the contingency factors associated with formal and informal institutions on various l