Disclosure quality in Tunisian annual reports

Raida Chakroun, Khaled Hussainey

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    This paper explores disclosure quality and its determinants in the Tunisian context. More specifically, we followed Beest and Braam (2012)’s approach in measuring disclosure quality and examined if disclosure quality and disclosure quantity shared the same determinants. We used a sample of 56 annual reports from non-financial companies listed on the Tunisian Stock Exchange for the years 2007 and 2008. Our results showed that board independence (managerial ownership) affects negatively (positively) disclosure quality. However, the results showed that there were different determinants of disclosure quality and quantity. We contribute to disclosure studies by being the first study to examine disclosure quality in Tunisia. In addition, this study enables us to provide the Tunisian companies’ stakeholders (like regulators and managers) with a diagnosis of the determinants of disclosure quality and quantity.
    Original languageEnglish
    Pages (from-to)58-80
    Number of pages23
    JournalCorporate Ownership and Control
    Issue number4
    Early online date1 Jul 2014
    Publication statusPublished - 2014


    • disclosure quality
    • disclosure quantity
    • determinants
    • annual reports
    • Tunisia


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