Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/147770 
Erscheinungsjahr: 
2015
Quellenangabe: 
[Journal:] Cogent Economics & Finance [ISSN:] 2332-2039 [Volume:] 3 [Issue:] 1 [Publisher:] Taylor & Francis [Place:] Abingdon [Year:] 2015 [Pages:] 1-15
Verlag: 
Taylor & Francis, Abingdon
Zusammenfassung: 
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.
Schlagwörter: 
transparency
corporate governance
financial communication
voluntary disclosure
earning management
information
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