Title: Corporate governance information disclosure on the websites

Authors: Dhouha Khrifech; Walid Khoufi

Addresses: Faculty of Economics and Management of Sfax (FSEGS), University of Sfax, Street of the Airport km 4, 3018, Sfax, Tunisia ' High Commercial Studies Institute (IHEC) Sfax, University of Sfax, Street Sidi Monsour km 12, 3061, Sfax, Tunisia

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.

Keywords: CGD; corporate governance disclosure; corporate websites; firm characteristics; French listed companies; 2004/109/EC directive; web content analysis; WCGD index.

DOI: 10.1504/IJAAPE.2021.121496

International Journal of Accounting, Auditing and Performance Evaluation, 2021 Vol.17 No.3/4, pp.232 - 275

Received: 30 Oct 2019
Accepted: 03 Feb 2021
Published online: 16 Mar 2022 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article