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Disclosure quality in Tunisian annual reports

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Disclosure quality in Tunisian annual reports. / Chakroun, Raida; Hussainey, Khaled.

In: Corporate Ownership and Control, Vol. 11, No. 4, 2014, p. 58-80.

Research output: Contribution to journalArticle

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Chakroun R, Hussainey K. Disclosure quality in Tunisian annual reports. Corporate Ownership and Control. 2014;11(4):58-80.

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Chakroun, Raida ; Hussainey, Khaled. / Disclosure quality in Tunisian annual reports. In: Corporate Ownership and Control. 2014 ; Vol. 11, No. 4. pp. 58-80.

Bibtex

@article{f2e52795f5504846938631db7f3d518f,
title = "Disclosure quality in Tunisian annual reports",
abstract = "This paper explores disclosure quality and its determinants in the Tunisian context. More specifically, we followed Beest and Braam (2012){\textquoteright}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{\textquoteright} stakeholders (like regulators and managers) with a diagnosis of the determinants of disclosure quality and quantity.",
keywords = "disclosure quality, disclosure quantity, determinants, annual reports, Tunisia",
author = "Raida Chakroun and Khaled Hussainey",
note = "WHITE PERMISSION GRANTED 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, {\textcopyright}Virtus Interpress",
year = "2014",
language = "English",
volume = "11",
pages = "58--80",
journal = "Corporate Ownership and Control",
issn = "1727-9232",
publisher = "Virtus Interpress",
number = "4",

}

RIS

TY - JOUR

T1 - Disclosure quality in Tunisian annual reports

AU - Chakroun, Raida

AU - Hussainey, Khaled

N1 - WHITE PERMISSION GRANTED 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

PY - 2014

Y1 - 2014

N2 - 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.

AB - 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.

KW - disclosure quality

KW - disclosure quantity

KW - determinants

KW - annual reports

KW - Tunisia

M3 - Article

VL - 11

SP - 58

EP - 80

JO - Corporate Ownership and Control

JF - Corporate Ownership and Control

SN - 1727-9232

IS - 4

ER -

ID: 4584505