Does corporate governance affect financial communication transparency? Empirical evidence in the Tunisian context

Cogent Economics & Finance

Maali Kachouri Ben Saad¹  Anis Jarboui¹ 

[1] University of Sfax;

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

DOI  :  10.1080/23322039.2015.1090944

来源: DOAJ

【 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.

【 授权许可】

Unknown