The Effects of Corporate Governance Mechanisms on Investment In Information Technology: Evidence from Tunisan Banks

Nourhene Blibech, Mohamed Tahar Rajhi

Abstract


The aim of this paper is to investigate the influence of internal corporate governance mechanisms, the ownership structure and the board of directors, on the intensity of information technology investments of Tunisian banks during the period 2005 to 2104. Empirical evidence shows that ownership concentration of the first three shareholders and institutional investor ownership are significantly positive on IT investments, foreigner investors’ share in Tunisian banks has a negative and a significant impact. Board size has a negative and a significant impact on the intensity of IT investments. However, independence of the directors and the presence of an audit committee in the board have a positive and a significant effect.


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DOI: https://doi.org/10.5296/ijafr.v7i2.12226

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