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文章基本信息

  • 标题:Does corporate governance affect financial communication transparency? Empirical evidence in the Tunisian context
  • 本地全文:下载
  • 作者:Maali Kachouri Ben Saad ; Anis Jarboui | David McMillan Reviewing Editor
  • 期刊名称:Cogent Economics & Finance
  • 电子版ISSN:2332-2039
  • 出版年度:2015
  • 卷号:3
  • 期号:1
  • DOI:10.1080/23322039.2015.1090944
  • 出版社:Taylor and Francis Ltd
  • 摘要:

    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.

  • 关键词:transparency ; corporate governance ; financial communication ; voluntary disclosure ; earning management ; information
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