Corporate governance information disclosure on the websites
by Dhouha Khrifech; Walid Khoufi
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 17, No. 3/4, 2021

Abstract: The purpose of this study is to explain the relationship between company-specific characteristics and the extent of enterprise government (GC) information disclosed on the websites of 91 SBF 120 companies. The empirical results show that for the French context, the size of enterprises, profitability and board size are the most important factors influencing corporate governance disclosure (CGD) through their websites.

Online publication date: Wed, 16-Mar-2022

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