Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/147770 
Year of Publication: 
2015
Citation: 
[Journal:] Cogent Economics & Finance [ISSN:] 2332-2039 [Volume:] 3 [Issue:] 1 [Publisher:] Taylor & Francis [Place:] Abingdon [Year:] 2015 [Pages:] 1-15
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
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.
Subjects: 
transparency
corporate governance
financial communication
voluntary disclosure
earning management
information
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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