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Corporate governance and risk disclosure quality: Tunisian evidence

Salem, Issal Haj ; Ayadi, Salma Damak ; Hussainey, Khaled

Journal of accounting in emerging economies, 2019-11, Vol.9 (4), p.567-602 [Periódico revisado por pares]

Bingley: Emerald Publishing Limited

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  • Título:
    Corporate governance and risk disclosure quality: Tunisian evidence
  • Autor: Salem, Issal Haj ; Ayadi, Salma Damak ; Hussainey, Khaled
  • Assuntos: Annual reports ; Audit committees ; Collaboration ; Corporate governance ; Decision making ; Developing countries ; International finance ; Investigations ; LDCs ; Limited liability companies ; Quality ; Scandals
  • É parte de: Journal of accounting in emerging economies, 2019-11, Vol.9 (4), p.567-602
  • Descrição: Purpose The purpose of this paper is to investigate the potential influence of corporate governance mechanisms on risk disclosure quality in Tunisia. Design/methodology/approach The authors examine 152 annual reports of Tunisian non-financial-listed firms during 2008–2013, and use the manual content analysis method to measure the risk disclosure quality. Findings The authors find that the quality of risk disclosure in Tunisian companies is relatively low, and also find that the quality of risk disclosure is positively associated with institutional ownership, board independence, the presence of women on the board, the presence of family members on the board and the independence of audit committee. Managerial ownership has a negative effect on risk disclosure quality. Finally, the authors find that the revolution decreases the influence of concentration ownership, government ownership, family ownership and audit committee size on risk disclosure quality. Originality/value Using a comprehensive set of corporate governance mechanisms and a new measure for risk disclosure quality in Tunisia, the authors provide the first empirical evidence on the impact of corporate governance mechanisms on risk disclosure quality in a developing country. The study has theoretical and practical implications for both developed and developing countries.
  • Editor: Bingley: Emerald Publishing Limited
  • Idioma: Inglês
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  • Realização: ABCD-USP USP   Logos de Redes Sociais: Freepik

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