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Disclosure quality in Tunisian annual reports

Research output: Contribution to journalArticle

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
Volume11
Issue number4
Early online date1 Jul 2014
Publication statusPublished - 2014

Documents

  • HUSSAINEY_cright_2A_ Disclosure Quality in Tunisian Annual Reports

    Rights statement: This is the post-print version of an article published in Corporate Ownership and Control for which permission to publish in this Institutional Repository has been granted by the Publisher, ©Virtus Interpress

    Accepted author manuscript (Post-print), 723 KB, PDF document

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