Artikel
Does corporate governance affect financial communication transparency? Empirical evidence in the Tunisian context
The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the period 2006-2013. The achieved results reveal that intentional governance mechanisms are positively related to a higher transparency level noticeable in financial communication (voluntary disclosure and quality information). In addition, empirical tests indicate that financial communication transparency is highly dependent on the board size, ownership concentration, as well as on audit quality.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Cogent Economics & Finance ; ISSN: 2332-2039 ; Volume: 3 ; Year: 2015 ; Issue: 1 ; Pages: 1-15 ; Abingdon: Taylor & Francis
- Klassifikation
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Wirtschaft
- Thema
-
transparency
corporate governance
financial communication
voluntary disclosure
earning management
information
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Saad, Maali Kachouri Ben
Jarboui, Anis
- Ereignis
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Veröffentlichung
- (wer)
-
Taylor & Francis
- (wo)
-
Abingdon
- (wann)
-
2015
- DOI
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doi:10.1080/23322039.2015.1090944
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Saad, Maali Kachouri Ben
- Jarboui, Anis
- Taylor & Francis
Entstanden
- 2015
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