Please view the following sources based on your above-stated criteria:
Eng, L. L., & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of accounting and public policy, 22(4), 325-345.
Forker, J. J. (1992). Corporate governance and disclosure quality. Accounting and Business research, 22(86), 111-124.
Ho, S. S., & Wong, K. S. (2001). A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting, Auditing and Taxation, 10(2), 139-156.
For your kind information, I have worked a little on this area. You can go thorugh my paper for sharing your idea. I think it will hlp you. For disclosures, you can measure the disclosure index which is used as dependent variable and corporate governance variables are used as independent variable. Corporate disclosures has a positive and statistically significant relationship with corporate governance.
Article Corporate Governance and Financial Disclosures: Bangladesh Perspective
A lot of researches have established a link between corporate governance and quality disclosure. You can check the article below. It i a simple article but very exciting. Corporate Governance and Financial Disclosures: Bangladesh
there are some connections between both set of variables. but beware of reverse causality issues: Is it a good corporate governance which induces a disclosure of quality or the other way round? Anyway you can have look to these papers:
Mark Defond, "Earnings quality research: Advances, Challenges and future research" Journal of Accounting and Economics, 2010, 50, p 402-409.
governance-related factors, such as internal controls over financial reporting and audit quality play a role in determining earnings quality. See:
Larcker Ridcharson Tuna, "Corporate governance, accounting outcomes, and organizational performance", The Accounting Review , 2007, 82, 963 -1008.