Corporate Governance Score and the Quality of Financial Disclosures: Evidence from the French Context

Mondher Kouki, Bilel Ben Attia

Abstract


This research paper examines how corporate governance is related to the quality of financial disclosures for a sample of French listed firms during the period 2003-2009. We find that the level of financial reporting is positively influenced by corporate governance score. Managers and blockholders are more likely to disclose less information. These results are consistent with the belief that effective corporate governance is associated with higher financial disclosure quality while entrenched insiders do not improve this effect.    


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DOI: https://doi.org/10.5296/ijafr.v6i2.9656

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