Corporate governance and R&D disclosure in listed French companies
by Ahmed Zemzem; Sameh Mekaoui; Yokna Karoui
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 7, No. 2, 2015

Abstract: Our aim is to examine the impact of corporate governance mechanisms (board of directors, ownership structure and audit committee) on the level of R&D voluntary disclosure. For a sample composed by 20 firms belonging to the SBF 250 index, we have analysed their annual reports for a period from 2005 to 2008. Results show that the size of the board of directors and the institutional ownership have a significant effect on the level of R&D voluntary disclosure. The family ownership seems to be significant, but at a less significant level.

Online publication date: Sun, 16-Aug-2015

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